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    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-451": {
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   "decimals": -5,
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    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-452": {
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    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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  "fact-453": {
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   "dimensions": {
    "concept": "ifrs-full:DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "entity": "scheme:213800UYNPHAUNHPXL67",
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    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-456": {
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   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  },
  "fact-457": {
   "value": "-0.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
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  "fact-458": {
   "value": "51800000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
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  "fact-459": {
   "value": "51800000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
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   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-461": {
   "value": "51800000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-462": {
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   "decimals": -5,
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    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:GBP"
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  "fact-463": {
   "value": "62200000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
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  "fact-464": {
   "value": "-5500000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-465": {
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   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:GBP"
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  "fact-466": {
   "value": "375400000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:GBP"
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  },
  "fact-467": {
   "value": "433500000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-468": {
   "value": "-2300000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:GBP"
   }
  },
  "fact-469": {
   "value": "431200000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2025-10-01T00:00:00",
    "unit": "iso4217:GBP"
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  },
  "fact-473": {
   "value": "1. BAS<span class=\"_ _2\"></span>IS O<span class=\"_ _2\"></span>F PRE<span class=\"_ _2\"></span>PAR<span class=\"_ _2\"></span>ATION<span class=\"_ _2d6\"> </span>General information<span class=\"_ _2d6\"> </span>Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x plc (the \u2018Company<span class=\"_ _2\"></span>\u2019) is a pub<span class=\"_ _2\"></span>lic compa<span class=\"_ _2\"></span>ny<span class=\"_ _b\"></span>, w<span class=\"_ _2\"></span>hich is limite<span class=\"_ _2\"></span>d by shares an<span class=\"_ _2\"></span>d is liste<span class=\"_ _2\"></span>d on the L<span class=\"_ _2\"></span>ondon Stock E<span class=\"_ _2\"></span>xchang<span class=\"_ _2\"></span>e. The Company is incorp<span class=\"_ _2\"></span>orated an<span class=\"_ _2\"></span>d domi<span class=\"_ _2\"></span>ciled in Engla<span class=\"_ _2\"></span>nd in the Un<span class=\"_ _2\"></span>ited Kin<span class=\"_ _2\"></span>gdom. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dres<span class=\"_ _2\"></span>s of its re<span class=\"_ _2\"></span>giste<span class=\"_ _2\"></span>red of<span class=\"_ _2\"></span>fice is V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex Technolo<span class=\"_ _2\"></span>gy Centre, Hillhous<span class=\"_ _2\"></span>e Interna<span class=\"_ _0\"></span>tional<span class=\"_ _0\"></span>, Thornton<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>leveleys, Lancashir<span class=\"_ _0\"></span>e FY<span class=\"_ _2\"></span>5 4QD,<span class=\"_ _0\"></span> United<span class=\"_ _0\"></span> Kingdom.<span class=\"_ _2d6\"> </span>The co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts of th<span class=\"_ _2\"></span>e Company for the year e<span class=\"_ _2\"></span>nded <span><span>3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2025</span></span> compr<span class=\"_ _2\"></span>ise the Compa<span class=\"_ _2\"></span>ny and it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>ries (together r<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>o as the \u2018<span class=\"_ _0\"></span>Group<span class=\"_ _0\"></span>\u2019).<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>se cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d financia<span class=\"_ _2\"></span>l state<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en appro<span class=\"_ _2\"></span>ved for is<span class=\"_ _2\"></span>sue by the Bo<span class=\"_ _2\"></span>ard of Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs on 2 D<span class=\"_ _2\"></span>ecemb<span class=\"_ _2\"></span>er 2025.<span class=\"_ _2d6\"> </span>Ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>s of p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent o<span class=\"_ _2\"></span>f com<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span>Both th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated and Comp<span class=\"_ _2\"></span>any financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s have bee<span class=\"_ _2\"></span>n prepa<span class=\"_ _2\"></span>red in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>nternati<span class=\"_ _2\"></span>onal Accountin<span class=\"_ _2\"></span>g Standards in conformi<span class=\"_ _2\"></span>ty w<span class=\"_ _2\"></span>ith the re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents of t<span class=\"_ _2\"></span>he Companie<span class=\"_ _2\"></span>s Ac<span class=\"_ _2\"></span>t 200<span class=\"_ _2\"></span>6 and in accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h UK-adopte<span class=\"_ _2\"></span>d Interna<span class=\"_ _2\"></span>tional Accou<span class=\"_ _2\"></span>nting Standard<span class=\"_ _2\"></span>s. The<span class=\"ff28 fc6 ls1 ws1\"><span class=\"_ gs5a\"> </span><span class=\"ff29 fc4\">financia<span class=\"_ _2\"></span>l st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en prep<span class=\"_ _2\"></span>ared und<span class=\"_ _2\"></span>er the his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t basis e<span class=\"_ _2\"></span>xcept for der<span class=\"_ _2\"></span>ivati<span class=\"_ _2\"></span>ve financial in<span class=\"_ _2\"></span>strum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, defi<span class=\"_ _2\"></span>ned be<span class=\"_ _2\"></span>nefit </span></span>pensi<span class=\"_ _2\"></span>on sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held at fair v<span class=\"_ _2\"></span>alue throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>re measure<span class=\"_ _2\"></span>d at their fair va<span class=\"_ _2\"></span>lue.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s busines<span class=\"_ _2\"></span>s ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, to<span class=\"_ _2\"></span>geth<span class=\"_ _2\"></span>er wit<span class=\"_ _2\"></span>h factor<span class=\"_ _2\"></span>s likely to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t it<span class=\"_ _2\"></span>s future d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment, p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce and pos<span class=\"_ _2\"></span>ition, are s<span class=\"_ _2\"></span>et out in t<span class=\"_ _2\"></span>he Strategic re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t on pa<span class=\"_ _2\"></span>ges 1 to 67<span class=\"_ _b\"></span>. In a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>on, note 1<span class=\"_ _b\"></span>7 o<span class=\"_ _2\"></span>n financia<span class=\"_ _2\"></span>l risk manag<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>s the Group\u2019s exp<span class=\"_ _2\"></span>osure to a var<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>y of financi<span class=\"_ _2\"></span>al risks, including currency and credit risk.<span class=\"_ _2d6\"> </span>On pub<span class=\"_ _2\"></span>lishing the Comp<span class=\"_ _2\"></span>any financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s here tog<span class=\"_ _2\"></span>ether w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts, t<span class=\"_ _2\"></span>he Company is ta<span class=\"_ _2\"></span>king adva<span class=\"_ _2\"></span>ntage of s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n 40<span class=\"_ _2\"></span>8 of the Compa<span class=\"_ _2\"></span>nies Ac<span class=\"_ _2\"></span>t 20<span class=\"_ _2\"></span>06 n<span class=\"_ _2\"></span>ot to prese<span class=\"_ _2\"></span>nt its in<span class=\"_ _2\"></span>divid<span class=\"_ _2\"></span>ual income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment and re<span class=\"_ _2\"></span>lated note<span class=\"_ _2\"></span>s that form pa<span class=\"_ _2\"></span>rt of<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>ap<span class=\"_ _2\"></span>proved fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Unle<span class=\"_ _2\"></span>ss a chang<span class=\"_ _2\"></span>e has be<span class=\"_ _2\"></span>en require<span class=\"_ _2\"></span>d by ado<span class=\"_ _2\"></span>ption of n<span class=\"_ _2\"></span>ew st<span class=\"_ _2\"></span>andards<span class=\"_ _2\"></span>, the account<span class=\"_ _2\"></span>ing poli<span class=\"_ _2\"></span>cies s<span class=\"_ _2\"></span>et out in th<span class=\"_ _2\"></span>ese note<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en appl<span class=\"_ _2\"></span>ied consis<span class=\"_ _2\"></span>tently to all p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds pres<span class=\"_ _2\"></span>ented in th<span class=\"_ _2\"></span>ese cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d and Company fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts<span class=\"_ _2\"></span>. The accounti<span class=\"_ _0\"></span>ng policies ha<span class=\"_ _0\"></span>ve been consisten<span class=\"_ _0\"></span>tly applied by Gr<span class=\"_ _0\"></span>oup entities.<span class=\"_ _2d6\"> </span>Climate change<span class=\"_ _2d6\"> </span>In pre<span class=\"_ _2\"></span>paring th<span class=\"_ _2\"></span>e financia<span class=\"_ _2\"></span>l state<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of the Gro<span class=\"_ _2\"></span>up, an asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct of c<span class=\"_ _2\"></span>limate chang<span class=\"_ _2\"></span>e has bee<span class=\"_ _2\"></span>n made in lin<span class=\"_ _2\"></span>e with the<span class=\"_ gs5a\"> </span>req<span class=\"_ _2\"></span>uirement<span class=\"_ _2\"></span>s of th<span class=\"_ _2\"></span>e T<span class=\"_ _b\"></span>ask F<span class=\"_ _2\"></span>orce on Climate<span class=\"_ _2\"></span>-re<span class=\"_ _2\"></span>lated Finan<span class=\"_ _2\"></span>cial Disc<span class=\"_ _2\"></span>losure<span class=\"_ _2\"></span>s (\u2018TCFD\u2019) and w<span class=\"_ _2\"></span>ith sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>c conside<span class=\"_ _2\"></span>ration of t<span class=\"_ _2\"></span>he discl<span class=\"_ _2\"></span>osures ma<span class=\"_ _2\"></span>de in the Sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t sta<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing on pag<span class=\"_ _2\"></span>e 38. T<span class=\"_ _2\"></span>his has sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y incorp<span class=\"_ _2\"></span>orated th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e physic<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s of climate cha<span class=\"_ _2\"></span>nge and transiti<span class=\"_ _2\"></span>onal ris<span class=\"_ _2\"></span>ks inc<span class=\"_ _2\"></span>luding the p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of gover<span class=\"_ _2\"></span>nment and r<span class=\"_ _2\"></span>egulator<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions as we<span class=\"_ _2\"></span>ll as the Gro<span class=\"_ _2\"></span>up\u2019<span class=\"_ _0\"></span>s st<span class=\"_ _2\"></span>ated N<span class=\"_ _2\"></span>et Zero t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s. The<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t has be<span class=\"_ _2\"></span>en consid<span class=\"_ _2\"></span>ered in t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing areas:<span class=\"_ _2d6\"> </span>\u2022 the key areas of ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent and so<span class=\"_ _2\"></span>urces of es<span class=\"_ _2\"></span>timati<span class=\"_ _2\"></span>on \u2013 se<span class=\"_ _2\"></span>e belo<span class=\"_ _2\"></span>w;<span class=\"_ _2d6\"> </span>\u2022 the ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d useful li<span class=\"_ _2\"></span>ves of pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt;<span class=\"_ _2d6\"> </span>\u2022 thos<span class=\"_ _2\"></span>e areas w<span class=\"_ _2\"></span>hich rel<span class=\"_ _2\"></span>y on future fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts w<span class=\"_ _2\"></span>hich have th<span class=\"_ _2\"></span>e potential to b<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e:<span class=\"_ _2d6\"> </span>\u2022 carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-c<span class=\"_ _2\"></span>urrent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span>\u2022 goin<span class=\"_ _2\"></span>g concern; and<span class=\"_ _2d6\"> </span>\u2022 viabili<span class=\"_ _2\"></span>ty<span class=\"_ _2\"></span>;<span class=\"_ _2d6\"> </span>\u2022 the re<span class=\"_ _2\"></span>coverabilit<span class=\"_ _2\"></span>y of d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>ation a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts; and<span class=\"_ _2d6\"> </span>\u2022 the re<span class=\"_ _2\"></span>coverabilit<span class=\"_ _2\"></span>y of invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y and trad<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s. The s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>ons have be<span class=\"_ _2\"></span>en includ<span class=\"_ _2\"></span>ed in the co<span class=\"_ _2\"></span>rresp<span class=\"_ _2\"></span>onding f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent notes b<span class=\"_ _2\"></span>elow.<span class=\"_ _2d6\"> </span>The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ise the inh<span class=\"_ _2\"></span>erent unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y in predi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e and the a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions whi<span class=\"_ _2\"></span>ch regulato<span class=\"_ _2\"></span>rs and gover<span class=\"_ _2\"></span>nment<span class=\"_ _2\"></span>s, bot<span class=\"_ _2\"></span>h dome<span class=\"_ _2\"></span>sti<span class=\"_ _2\"></span>c and over<span class=\"_ _2\"></span>seas<span class=\"_ _2\"></span>, will ta<span class=\"_ _2\"></span>ke in order to achi<span class=\"_ _2\"></span>eve their v<span class=\"_ _2\"></span>arious t<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, fro<span class=\"_ _2\"></span>m the work u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aken to date, outlin<span class=\"_ _2\"></span>ed in the Sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t, the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have reache<span class=\"_ _2\"></span>d the overall co<span class=\"_ _2\"></span>nclusio<span class=\"_ _2\"></span>n that the<span class=\"_ _2\"></span>re has be<span class=\"_ _2\"></span>en no materi<span class=\"_ _2\"></span>al impac<span class=\"_ _2\"></span>t on t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s for the cu<span class=\"_ _2\"></span>rrent year fro<span class=\"_ _2\"></span>m the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct of c<span class=\"_ _2\"></span>limate change. The s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>ons in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the v<span class=\"_ _2\"></span>iabilit<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e Group are inc<span class=\"_ _2\"></span>luded in t<span class=\"_ _2\"></span>he Via<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y st<span class=\"_ _2\"></span>atement o<span class=\"_ _2\"></span>n page<span class=\"_ _2\"></span>s 36 and 37<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s analysis o<span class=\"_ _2\"></span>n the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e continue<span class=\"_ _2\"></span>s to evolve as m<span class=\"_ _2\"></span>ore clar<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y on timings a<span class=\"_ _2\"></span>nd targ<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s emerg<span class=\"_ _2\"></span>es, wi<span class=\"_ _2\"></span>th Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex commit<span class=\"_ _2\"></span>ted to re<span class=\"_ _2\"></span>ducing it<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>rbon im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t towards N<span class=\"_ _2\"></span>et Zer<span class=\"_ _2\"></span>o acros<span class=\"_ _2\"></span>s all scop<span class=\"_ _2\"></span>es by 2050 in lin<span class=\"_ _2\"></span>e with S<span class=\"_ _2\"></span>BTi t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Going conce<span class=\"_ _2\"></span>rn<span class=\"_ _2d6\"> </span>The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed a rob<span class=\"_ _2\"></span>ust go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>ing a det<span class=\"_ _2\"></span>ailed re<span class=\"_ _2\"></span>view of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 rollin<span class=\"_ _2\"></span>g forec<span class=\"_ _2\"></span>ast and consid<span class=\"_ _2\"></span>eration o<span class=\"_ _2\"></span>f the prin<span class=\"_ _2\"></span>cipal risk<span class=\"_ _2\"></span>s face<span class=\"_ _2\"></span>d by the Group a<span class=\"_ _2\"></span>nd the Company, as detai<span class=\"_ _2\"></span>led on p<span class=\"_ _2\"></span>ages 28 to 3<span class=\"_ _2\"></span>4. This a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt has paid p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular at<span class=\"_ _2\"></span>tention to cur<span class=\"_ _2\"></span>rent tradin<span class=\"_ _2\"></span>g result<span class=\"_ _2\"></span>s and bot<span class=\"_ _2\"></span>h the impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>f the ong<span class=\"_ _2\"></span>oing glo<span class=\"_ _2\"></span>bal e<span class=\"_ _2\"></span>conomic a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>ctor s<span class=\"_ _2\"></span>peci<span class=\"_ _2\"></span>fic chall<span class=\"_ _2\"></span>enge<span class=\"_ _2\"></span>s on the aforementioned f<span class=\"_ _0\"></span>orecast<span class=\"_ _2\"></span>s. Both th<span class=\"_ _2\"></span>e Group and Compa<span class=\"_ _2\"></span>ny maintains a s<span class=\"_ _2\"></span>trong b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et prov<span class=\"_ _2\"></span>iding as<span class=\"_ _2\"></span>surance to key sta<span class=\"_ _2\"></span>keholde<span class=\"_ _2\"></span>rs, in<span class=\"_ _2\"></span>cluding cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s, sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s and empl<span class=\"_ _2\"></span>oyees<span class=\"_ _2\"></span>. The<span class=\"_ gs5a\"> </span>G<span class=\"_ _2\"></span>roup had ne<span class=\"_ _2\"></span>t debt of \u00a3<span class=\"_ _2\"></span>24.8m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025, a reduc<span class=\"_ _2\"></span>tion of \u00a31<span class=\"_ _b\"></span>5.9m from 31 March 2025, and an increas<span class=\"_ _2\"></span>e of \u00a33.7<span class=\"_ _b\"></span>m fro<span class=\"_ _2\"></span>m 30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4. Th<span class=\"_ _2\"></span>e increas<span class=\"_ _2\"></span>e in net de<span class=\"_ _2\"></span>bt during th<span class=\"_ _2\"></span>e year larg<span class=\"_ _2\"></span>ely rela<span class=\"_ _2\"></span>tes to the pay<span class=\"_ _2\"></span>ment of di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2025, \u00a340.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m, and Jun<span class=\"_ _2\"></span>e 202<span class=\"_ _0\"></span>5, \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>1.<span class=\"_ _b\"></span>7m. Under<span class=\"_ _2\"></span>lying o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing cash co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on improve<span class=\"_ _2\"></span>d to 1<span class=\"_ _b\"></span>21<span class=\"_ _14\"></span>% for t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025 from 1<span class=\"_ _14\"></span>14<span class=\"_ _b\"></span>% for the yea<span class=\"_ _2\"></span>r ende<span class=\"_ _2\"></span>d Septem<span class=\"_ _2\"></span>ber 2024, suppo<span class=\"_ _2\"></span>rte<span class=\"_ _2\"></span>d by lower c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture and th<span class=\"_ _2\"></span>e ongoi<span class=\"_ _2\"></span>ng reduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in the inventor<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he Group dre<span class=\"_ _2\"></span>w on it<span class=\"_ _2\"></span>s UK revo<span class=\"_ _2\"></span>lving c<span class=\"_ _2\"></span>redit facili<span class=\"_ _2\"></span>ty du<span class=\"_ _2\"></span>ring the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d to pay the fina<span class=\"_ _2\"></span>l divi<span class=\"_ _2\"></span>dend, w<span class=\"_ _2\"></span>ith a max<span class=\"_ _2\"></span>imum draw<span class=\"_ _2\"></span>n down o<span class=\"_ _2\"></span>f \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>m (\u00a326m max<span class=\"_ _2\"></span>imum drawn d<span class=\"_ _2\"></span>own in t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>), before fully r<span class=\"_ _2\"></span>epayin<span class=\"_ _2\"></span>g the facilit<span class=\"_ _2\"></span>y by th<span class=\"_ _2\"></span>e end of the yea<span class=\"_ _2\"></span>r from op<span class=\"_ _2\"></span>erating c<span class=\"_ _2\"></span>ash flow<span class=\"_ _2\"></span>s. O<span class=\"_ _2\"></span>f the gro<span class=\"_ _2\"></span>ss de<span class=\"_ _2\"></span>bt posi<span class=\"_ _2\"></span>tion of \u00a349.0m, \u00a31<span class=\"_ _b\"></span>9.4m is due w<span class=\"_ _2\"></span>ithin o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>. The Gro<span class=\"_ _2\"></span>up mainta<span class=\"_ _2\"></span>ins a cash b<span class=\"_ _2\"></span>alance suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent to manag<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term li<span class=\"_ _2\"></span>quidit<span class=\"_ _2\"></span>y and p<span class=\"_ _2\"></span>rovid<span class=\"_ _2\"></span>e headro<span class=\"_ _2\"></span>om agains<span class=\"_ _2\"></span>t ong<span class=\"_ _2\"></span>oing trad<span class=\"_ _2\"></span>ing volatili<span class=\"_ _2\"></span>ty.<div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs8b\">The<span class=\"_ gs5a\"> </span>c<span class=\"_ _2\"></span>ash bal<span class=\"_ _2\"></span>ance at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 was \u00a324.2m. Ap<span class=\"_ _2\"></span>proximatel<span class=\"_ _2\"></span>y 50% is held i<span class=\"_ _2\"></span>n the UK<span class=\"_ _2\"></span>, on ins<span class=\"_ _2\"></span>tant acces<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs8c\">major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of its e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. At the date of t<span class=\"_ _2\"></span>his repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t, the Gro<span class=\"_ _2\"></span>up has draw<span class=\"_ _2\"></span>n c.\u00a332m of its Chines<span class=\"_ _2\"></span>e banking fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in it<span class=\"_ _2\"></span>s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs8d\">(with a tot<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y of c.\u00a34<span class=\"_ _2\"></span>0m availa<span class=\"_ _2\"></span>ble until Ju<span class=\"_ _2\"></span>ne 2029<span class=\"_ _0\"></span>, subje<span class=\"_ _2\"></span>ct to co<span class=\"_ _2\"></span>ntinuing to me<span class=\"_ _2\"></span>et draw dow<span class=\"_ _2\"></span>n crite<span class=\"_ _2\"></span>ria whic<span class=\"_ _2\"></span>h will be re<span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs8e\">Nove<span class=\"_ _2\"></span>mber 2026 as det<span class=\"_ _2\"></span>aile<span class=\"_ _2\"></span>d belo<span class=\"_ _2\"></span>w) and has unutili<span class=\"_ _2\"></span>sed U<span class=\"_ _2\"></span>K banking faci<span class=\"_ _2\"></span>lities of \u00a36<span class=\"_ _2\"></span>0m thro<span class=\"_ _2\"></span>ugh to Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2028 of which \u00a340<span class=\"_ _2\"></span>m is commi<span class=\"_ _2\"></span>tte<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs8f\">and imm<span class=\"_ _2\"></span>ediatel<span class=\"_ _2\"></span>y availabl<span class=\"_ _2\"></span>e and a fur<span class=\"_ _2\"></span>ther \u00a3<span class=\"_ _2\"></span>20m is availa<span class=\"_ _2\"></span>ble subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to lend<span class=\"_ _2\"></span>er appro<span class=\"_ _2\"></span>val.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs90\">The ro<span class=\"_ _2\"></span>lling fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t is deri<span class=\"_ _2\"></span>ved from t<span class=\"_ _2\"></span>he Group\u2019s Integrate<span class=\"_ _2\"></span>d Busines<span class=\"_ _2\"></span>s Plannin<span class=\"_ _2\"></span>g (\u2018IB<span class=\"_ _2\"></span>P\u2019<span class=\"_ _2\"></span>) proce<span class=\"_ _2\"></span>ss whi<span class=\"_ _2\"></span>ch runs mo<span class=\"_ _2\"></span>nthly. Each area of the b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s provi<span class=\"_ _2\"></span>des<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs91\">forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s whi<span class=\"_ _2\"></span>ch consid<span class=\"_ _2\"></span>er a numbe<span class=\"_ _2\"></span>r of ex<span class=\"_ _2\"></span>ternal da<span class=\"_ _2\"></span>ta sou<span class=\"_ _2\"></span>rces, tria<span class=\"_ _2\"></span>ngulating w<span class=\"_ _2\"></span>ith cus<span class=\"_ _2\"></span>tomer co<span class=\"_ _2\"></span>nvers<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s, trends in m<span class=\"_ _2\"></span>arket and countr<span class=\"_ _2\"></span>y ind<span class=\"_ _2\"></span>ices as<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs92\">well as for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard-<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>oking ind<span class=\"_ _2\"></span>ustr<span class=\"_ _2\"></span>y fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts: for e<span class=\"_ _2\"></span>xamp<span class=\"_ _2\"></span>le, forec<span class=\"_ _2\"></span>ast aircraf<span class=\"_ _2\"></span>t buil<span class=\"_ _2\"></span>d rates from th<span class=\"_ _2\"></span>e t<span class=\"_ _2\"></span>wo major ma<span class=\"_ _2\"></span>nufac<span class=\"_ _2\"></span>turers fo<span class=\"_ _2\"></span>r Aerosp<span class=\"_ _2\"></span>ace; rig count<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs93\">and purcha<span class=\"_ _2\"></span>sing manag<span class=\"_ _2\"></span>er indice<span class=\"_ _2\"></span>s for E&amp;I; Worl<span class=\"_ _2\"></span>d Semi<span class=\"_ _2\"></span>conduc<span class=\"_ _2\"></span>tor T<span class=\"_ _0\"></span>rade Stat<span class=\"_ _2\"></span>istic<span class=\"_ _2\"></span>s se<span class=\"_ _2\"></span>micondu<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>r market forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s for Ele<span class=\"_ _2\"></span>ctr<span class=\"_ _2\"></span>onic<span class=\"_ _2\"></span>s; and Ne<span class=\"_ _2\"></span>edham an<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs94\">IQV<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s for me<span class=\"_ _2\"></span>dical p<span class=\"_ _2\"></span>rocedu<span class=\"_ _2\"></span>res.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs95\">The a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of going co<span class=\"_ _2\"></span>ncern inc<span class=\"_ _2\"></span>luded co<span class=\"_ _2\"></span>nduc<span class=\"_ _2\"></span>ting sce<span class=\"_ _2\"></span>nario ana<span class=\"_ _2\"></span>lysis o<span class=\"_ _2\"></span>n the aforem<span class=\"_ _2\"></span>entio<span class=\"_ _2\"></span>ned fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t. Whils<span class=\"_ _2\"></span>t Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions has s<span class=\"_ _2\"></span>een a<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs96\">continue<span class=\"_ _2\"></span>d recover<span class=\"_ _2\"></span>y in s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s volume<span class=\"_ _2\"></span>s during F<span class=\"_ _2\"></span>Y 2025, albei<span class=\"_ _2\"></span>t at a weaker mix<span class=\"_ _2\"></span>, Med<span class=\"_ _2\"></span>ical cont<span class=\"_ _2\"></span>inues to ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience lo<span class=\"_ _2\"></span>wer dem<span class=\"_ _2\"></span>and, primar<span class=\"_ _2\"></span>ily in Spin<span class=\"_ _2\"></span>e which<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs97\">is of<span class=\"_ _2\"></span>fset<span class=\"_ _2\"></span>ting s<span class=\"_ _2\"></span>tron<span class=\"_ _2\"></span>g progre<span class=\"_ _2\"></span>ss in othe<span class=\"_ _2\"></span>r appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n areas, w<span class=\"_ _2\"></span>ith M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al sal<span class=\"_ _2\"></span>es reduc<span class=\"_ _2\"></span>ing for the s<span class=\"_ _2\"></span>econd ye<span class=\"_ _2\"></span>ar in a row since th<span class=\"_ _2\"></span>e record F<span class=\"_ _2\"></span>Y 2023. W<span class=\"_ _2\"></span>ith<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs98\">econ<span class=\"_ _2\"></span>omic fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>maining mixe<span class=\"_ _2\"></span>d, par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>larly for th<span class=\"_ _2\"></span>e chemi<span class=\"_ _2\"></span>cal se<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor<span class=\"_ _b\"></span>, an<span class=\"_ _2\"></span>d supply c<span class=\"_ _2\"></span>hains continuing to b<span class=\"_ _2\"></span>e caut<span class=\"_ _2\"></span>ious in bot<span class=\"_ _2\"></span>h segm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, the sce<span class=\"_ _2\"></span>nario<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs99\">analy<span class=\"_ _2\"></span>sis per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med by ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent focus<span class=\"_ _2\"></span>es on the G<span class=\"_ _2\"></span>roup\u2019s abilit<span class=\"_ _2\"></span>y to sust<span class=\"_ _2\"></span>ain a fur<span class=\"_ _2\"></span>ther p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of suppre<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d dema<span class=\"_ _2\"></span>nd in Med<span class=\"_ _2\"></span>ical an<span class=\"_ _2\"></span>d a return to lo<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs9a\">volum<span class=\"_ _2\"></span>es in Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. In as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sing the s<span class=\"_ _2\"></span>everit<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e scenari<span class=\"_ _2\"></span>o analy<span class=\"_ _2\"></span>sis the s<span class=\"_ _2\"></span>cale a<span class=\"_ _2\"></span>nd long<span class=\"_ _2\"></span>evit<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t ex<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>enced d<span class=\"_ _2\"></span>uring prev<span class=\"_ _2\"></span>ious<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs9b\">econ<span class=\"_ _2\"></span>omic do<span class=\"_ _2\"></span>wnturns have b<span class=\"_ _2\"></span>een co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d, includin<span class=\"_ _2\"></span>g the dif<span class=\"_ _2\"></span>fering im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s on the Sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le So<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns and Me<span class=\"_ _2\"></span>dical s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs9c\">Using th<span class=\"_ _2\"></span>e IBP d<span class=\"_ _2\"></span>ata and t<span class=\"_ _2\"></span>he reference p<span class=\"_ _2\"></span>oint<span class=\"_ _2\"></span>s from prev<span class=\"_ _2\"></span>ious e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c cy<span class=\"_ _2\"></span>cles, ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent has create<span class=\"_ _2\"></span>d t<span class=\"_ _2\"></span>wo scenar<span class=\"_ _2\"></span>ios to mo<span class=\"_ _2\"></span>del th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of a<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs9d\">rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>he recover<span class=\"_ _2\"></span>y s<span class=\"_ _2\"></span>een in Su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inable S<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons since Janu<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>4 and the cont<span class=\"_ _2\"></span>inuing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of sof<span class=\"_ _2\"></span>ter de<span class=\"_ _2\"></span>mand wit<span class=\"_ _2\"></span>hin Me<span class=\"_ _2\"></span>dical at a r<span class=\"_ _2\"></span>egiona<span class=\"_ _2\"></span>l/<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs9e\">market leve<span class=\"_ _2\"></span>l and aggre<span class=\"_ _2\"></span>gated l<span class=\"_ _2\"></span>evels on th<span class=\"_ _2\"></span>e Group\u2019s profit<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>sh gene<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hrough to Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>7 with cons<span class=\"_ _2\"></span>iderati<span class=\"_ _2\"></span>on als<span class=\"_ _2\"></span>o given to th<span class=\"_ _2\"></span>e six </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs9f\">months b<span class=\"_ _2\"></span>eyond t<span class=\"_ _2\"></span>his. T<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of clima<span class=\"_ _2\"></span>te change is n<span class=\"_ _2\"></span>ot conside<span class=\"_ _2\"></span>red to have a signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt impac<span class=\"_ _2\"></span>t over th<span class=\"_ _2\"></span>e going co<span class=\"_ _2\"></span>ncern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d and, as a resul<span class=\"_ _2\"></span>t, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gsa0\">the sce<span class=\"_ _2\"></span>nario te<span class=\"_ _2\"></span>sting n<span class=\"_ _2\"></span>oted bel<span class=\"_ _2\"></span>ow do<span class=\"_ _2\"></span>es not inco<span class=\"_ _2\"></span>rporate a<span class=\"_ _2\"></span>ny additi<span class=\"_ _2\"></span>onal se<span class=\"_ _2\"></span>nsitiv<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y spe<span class=\"_ _2\"></span>cific to clima<span class=\"_ _2\"></span>te change.<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa1\">The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have mod<span class=\"_ _2\"></span>elled t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing scena<span class=\"_ _2\"></span>rios:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls1 ws1 gsa2\">Sce<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>io 1 \u2013<span class=\"ff29\"> Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions d<span class=\"_ _2\"></span>emand red<span class=\"_ _2\"></span>uces ba<span class=\"_ _2\"></span>ck to the leve<span class=\"_ _2\"></span>ls see<span class=\"_ _2\"></span>n before t<span class=\"_ _2\"></span>he recover<span class=\"_ _2\"></span>y in v<span class=\"_ _2\"></span>olume<span class=\"_ _2\"></span>s for a peri<span class=\"_ _2\"></span>od of six m<span class=\"_ _2\"></span>onths from </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa3\">Januar<span class=\"_ _2\"></span>y 2026, before re<span class=\"_ _2\"></span>covering to t<span class=\"_ _2\"></span>he level<span class=\"_ _2\"></span>s seen in t<span class=\"_ _2\"></span>he pas<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths for the re<span class=\"_ _2\"></span>mainde<span class=\"_ _2\"></span>r of the go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n peri<span class=\"_ _2\"></span>od. M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al revenue </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa4\">remains in lin<span class=\"_ _2\"></span>e with th<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>ter leve<span class=\"_ _2\"></span>l exp<span class=\"_ _2\"></span>erie<span class=\"_ _2\"></span>nced duri<span class=\"_ _2\"></span>ng F<span class=\"_ _2\"></span>Y 2025 through to June 2026 before re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>y comm<span class=\"_ _2\"></span>ences at a rate of 10% per </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa5\">annum throu<span class=\"_ _2\"></span>gh the rema<span class=\"_ _2\"></span>inder of t<span class=\"_ _2\"></span>he going co<span class=\"_ _2\"></span>ncern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d. Inventor<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>duced in lin<span class=\"_ _2\"></span>e with s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls1 ws1 gsa6\">Sce<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>io 2 \u2013<span class=\"ff29\"> In line w<span class=\"_ _2\"></span>ith sce<span class=\"_ _2\"></span>nario 1 thro<span class=\"_ _2\"></span>ugh to June 2026 but wi<span class=\"_ _2\"></span>th the lo<span class=\"_ _2\"></span>wer dem<span class=\"_ _2\"></span>and continuing t<span class=\"_ _2\"></span>hrougho<span class=\"_ _2\"></span>ut 2026, i.e<span class=\"_ _0\"></span>. through<span class=\"_ _2\"></span>out the </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa7\">goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d. This w<span class=\"_ _2\"></span>ould give a<span class=\"_ _2\"></span>n annualise<span class=\"_ _2\"></span>d volum<span class=\"_ _2\"></span>e below c<span class=\"_ _2\"></span>.3,500 tonn<span class=\"_ _2\"></span>es, a le<span class=\"_ _2\"></span>vel not se<span class=\"_ _2\"></span>en since 201<span class=\"_ _b\"></span>3 wi<span class=\"_ _2\"></span>th the e<span class=\"_ _2\"></span>xception of t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa8\">C<span class=\"_ _0\"></span>OVI<span class=\"_ _2\"></span>D impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d F<span class=\"_ _2\"></span>Y 2020. In this scena<span class=\"_ _2\"></span>rio sof<span class=\"_ _2\"></span>ter d<span class=\"_ _2\"></span>emand wou<span class=\"_ _2\"></span>ld continue to im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t Me<span class=\"_ _2\"></span>dical re<span class=\"_ _2\"></span>venue whi<span class=\"_ _2\"></span>ch would re<span class=\"_ _2\"></span>main at an annuali<span class=\"_ _2\"></span>sed </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsa9\">revenue co<span class=\"_ _2\"></span>mparab<span class=\"_ _2\"></span>le to F<span class=\"_ _2\"></span>Y 2025 of c.\u00a358m throu<span class=\"_ _2\"></span>ghout t<span class=\"_ _2\"></span>he goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d, a level, pr<span class=\"_ _2\"></span>ior to F<span class=\"_ _2\"></span>Y 2025, not see<span class=\"_ _2\"></span>n in the pas<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>0 year<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsaa\">Inventor<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>duced in lin<span class=\"_ _2\"></span>e with s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s consid<span class=\"_ _2\"></span>er scenar<span class=\"_ _2\"></span>io 2 to be a s<span class=\"_ _2\"></span>evere but p<span class=\"_ _2\"></span>lausible s<span class=\"_ _2\"></span>cenari<span class=\"_ _2\"></span>o.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsab\">Foll<span class=\"_ _2\"></span>owing o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ional chall<span class=\"_ _2\"></span>enge<span class=\"_ _2\"></span>s sal<span class=\"_ _2\"></span>es from th<span class=\"_ _2\"></span>e new PEEK manu<span class=\"_ _2\"></span>factu<span class=\"_ _2\"></span>ring facilit<span class=\"_ _2\"></span>y in China have remain<span class=\"_ _2\"></span>ed at a mo<span class=\"_ _2\"></span>des<span class=\"_ _2\"></span>t level du<span class=\"_ _2\"></span>ring F<span class=\"_ _2\"></span>Y 2025<span class=\"_ _0\"></span>;<span class=\"_ gs5a\"> </span>however, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsac\">with t<span class=\"_ _2\"></span>he challe<span class=\"_ _2\"></span>nges n<span class=\"_ _2\"></span>ow largel<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved a<span class=\"_ _2\"></span>nd the Commercia<span class=\"_ _2\"></span>l team in place to m<span class=\"_ _2\"></span>ore aggr<span class=\"_ _2\"></span>essi<span class=\"_ _2\"></span>vely pur<span class=\"_ _2\"></span>sue th<span class=\"_ _2\"></span>e opp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tunitie<span class=\"_ _2\"></span>s, volum<span class=\"_ _2\"></span>e grow<span class=\"_ _2\"></span>th is fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsad\">to accelerate. W<span class=\"_ _2\"></span>hilst t<span class=\"_ _2\"></span>his happ<span class=\"_ _2\"></span>ens there is a p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od whe<span class=\"_ _2\"></span>re addit<span class=\"_ _2\"></span>ional fun<span class=\"_ _2\"></span>ding is requi<span class=\"_ _2\"></span>red to se<span class=\"_ _2\"></span>e it through to n<span class=\"_ _2\"></span>et cash g<span class=\"_ _2\"></span>enerat<span class=\"_ _2\"></span>ion. In co<span class=\"_ _2\"></span>ncluding o<span class=\"_ _2\"></span>n the<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsae\">goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on, it has b<span class=\"_ _2\"></span>een as<span class=\"_ _2\"></span>sumed t<span class=\"_ _2\"></span>hat the Grou<span class=\"_ _2\"></span>p will prov<span class=\"_ _2\"></span>ide th<span class=\"_ _2\"></span>e addit<span class=\"_ _2\"></span>ional fund<span class=\"_ _2\"></span>s in full, which t<span class=\"_ _2\"></span>he Boar<span class=\"_ _2\"></span>d conside<span class=\"_ _2\"></span>rs to be t<span class=\"_ _2\"></span>he wor<span class=\"_ _2\"></span>st c<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsaf\">scenar<span class=\"_ _2\"></span>io. The l<span class=\"_ _2\"></span>oca<span class=\"_ _2\"></span>lly prov<span class=\"_ _2\"></span>ided e<span class=\"_ _2\"></span>xte<span class=\"_ _2\"></span>rnal fundi<span class=\"_ _2\"></span>ng is due for re<span class=\"_ _2\"></span>payme<span class=\"_ _2\"></span>nt in Dece<span class=\"_ _2\"></span>mber 2026. Th<span class=\"_ _2\"></span>e Group has ag<span class=\"_ _2\"></span>reed to ref<span class=\"_ _2\"></span>inance this facili<span class=\"_ _2\"></span>ty t<span class=\"_ _2\"></span>hrough to<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsb0\">June 2029 wit<span class=\"_ _2\"></span>h the drawd<span class=\"_ _2\"></span>own of a ne<span class=\"_ _2\"></span>w facilit<span class=\"_ _2\"></span>y in Nove<span class=\"_ _2\"></span>mber 2026 to repay th<span class=\"_ _2\"></span>e exis<span class=\"_ _2\"></span>ting facilit<span class=\"_ _2\"></span>y. This facilit<span class=\"_ _2\"></span>y is n<span class=\"_ _2\"></span>ot commit<span class=\"_ _2\"></span>ted until i<span class=\"_ _2\"></span>t is drawn d<span class=\"_ _2\"></span>own<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsb1\">and the<span class=\"_ _2\"></span>refore the g<span class=\"_ _2\"></span>oing conce<span class=\"_ _2\"></span>rn as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment as<span class=\"_ _2\"></span>sumes t<span class=\"_ _2\"></span>hat the \u00a324.6m is r<span class=\"_ _2\"></span>epaid by D<span class=\"_ _2\"></span>ecemb<span class=\"_ _2\"></span>er 2026, which wo<span class=\"_ _2\"></span>uld require a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tial drawd<span class=\"_ _2\"></span>own of th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsb2\">UK revo<span class=\"_ _2\"></span>lving c<span class=\"_ _2\"></span>redit facili<span class=\"_ _2\"></span>ty in e<span class=\"_ _2\"></span>ach of the s<span class=\"_ _2\"></span>cenario<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gsb3\">B<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> s<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> c<span class=\"_ _2\"></span>ash flow<span class=\"_ _2\"></span>s show t<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s signifi<span class=\"_ _2\"></span>cantly <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced cas<span class=\"_ _2\"></span>h headro<span class=\"_ _2\"></span>om, whi<span class=\"_ _2\"></span>ch would re<span class=\"_ _2\"></span>quire </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb4\">continue<span class=\"_ _2\"></span>d use of th<span class=\"_ _2\"></span>e commit<span class=\"_ _2\"></span>ted UK b<span class=\"_ _2\"></span>anking facili<span class=\"_ _2\"></span>ty d<span class=\"_ _2\"></span>uring the g<span class=\"_ _2\"></span>oing con<span class=\"_ _2\"></span>cern pe<span class=\"_ _2\"></span>riod. T<span class=\"_ _2\"></span>he le<span class=\"_ _2\"></span>vel of facilit<span class=\"_ _2\"></span>y draw<span class=\"_ _2\"></span>n down i<span class=\"_ _2\"></span>s foreca<span class=\"_ _2\"></span>st to be </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb5\">similar with the past <span class=\"_ _0\"></span>two finan<span class=\"_ _0\"></span>cial <span class=\"_ _0\"></span>years. The l<span class=\"_ _2\"></span>evel of facilit<span class=\"_ _2\"></span>y draw<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n is higher i<span class=\"_ _2\"></span>n scenari<span class=\"_ _2\"></span>o 2 but in nei<span class=\"_ _2\"></span>ther s<span class=\"_ _2\"></span>cenario is t<span class=\"_ _2\"></span>he commit<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb6\">facilit<span class=\"_ _2\"></span>y fully dra<span class=\"_ _2\"></span>wn, nor dra<span class=\"_ _2\"></span>wn for the w<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>e year<span class=\"_ _b\"></span>. W<span class=\"_ _2\"></span>ith c<span class=\"_ _2\"></span>ash leve<span class=\"_ _2\"></span>ls lower t<span class=\"_ _2\"></span>han has his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>ally be<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>ase for V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex<span class=\"_ _2\"></span>, par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>larly if t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb7\">aforeme<span class=\"_ _2\"></span>ntione<span class=\"_ _2\"></span>d new China bank facili<span class=\"_ _2\"></span>ty is n<span class=\"_ _2\"></span>ot drawn d<span class=\"_ _2\"></span>own and t<span class=\"_ _2\"></span>herefore t<span class=\"_ _2\"></span>he exi<span class=\"_ _2\"></span>sting facil<span class=\"_ _2\"></span>ity r<span class=\"_ _2\"></span>equires re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent using th<span class=\"_ _2\"></span>e UK revol<span class=\"_ _2\"></span>ving </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb8\">credi<span class=\"_ _2\"></span>t facilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, or other a<span class=\"_ _2\"></span>s yet unse<span class=\"_ _2\"></span>cured ne<span class=\"_ _2\"></span>w facilitie<span class=\"_ _2\"></span>s, in De<span class=\"_ _2\"></span>cembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>6, the Gro<span class=\"_ _2\"></span>up and Company have id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed a numb<span class=\"_ _2\"></span>er of mitig<span class=\"_ _2\"></span>ating </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsb9\">ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>hich are re<span class=\"_ _2\"></span>adily avail<span class=\"_ _2\"></span>able to incr<span class=\"_ _2\"></span>ease th<span class=\"_ _2\"></span>e headro<span class=\"_ _2\"></span>om. T<span class=\"_ _2\"></span>hese i<span class=\"_ _2\"></span>nclude:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsba\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls6 ws5 gsbb\">Use of commit<span class=\"_ _2\"></span>ted facilit<span class=\"_ _2\"></span>y \u2013<span class=\"ff29 ls1 ws1\"> the undrawn co<span class=\"_ _2\"></span>mmit<span class=\"_ _2\"></span>ted facilit<span class=\"_ _2\"></span>y coul<span class=\"_ _2\"></span>d be draw<span class=\"_ _2\"></span>n at shor<span class=\"_ _2\"></span>t not<span class=\"_ _2\"></span>ice. C<span class=\"_ _0\"></span>onver<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>ons wit<span class=\"_ _2\"></span>h our bankin<span class=\"_ _2\"></span>g par<span class=\"_ _2\"></span>tner<span class=\"_ _2\"></span>s </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsbc\">indic<span class=\"_ _2\"></span>ate that the \u00a3<span class=\"_ _2\"></span>20m uncom<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted accordi<span class=\"_ _2\"></span>on could als<span class=\"_ _2\"></span>o be rea<span class=\"_ _2\"></span>dily acce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. The cove<span class=\"_ _2\"></span>nants of t<span class=\"_ _2\"></span>he facilit<span class=\"_ _2\"></span>y have be<span class=\"_ _2\"></span>en succes<span class=\"_ _2\"></span>sfull<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsbd\">teste<span class=\"_ _2\"></span>d unde<span class=\"_ _2\"></span>r each of the s<span class=\"_ _2\"></span>cenari<span class=\"_ _2\"></span>os.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h7 ff28 fs4 fc6 sc0 ls6e ws32 gsbe\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 lsc ws1 gsbf\">Se<span class=\"_ _2\"></span>curi<span class=\"_ _2\"></span>ng ad<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l deb<span class=\"_ _2\"></span>t fac<span class=\"_ _2\"></span>iliti<span class=\"_ _2\"></span>es \u2013 <span class=\"ff29\">th<span class=\"_ _2\"></span>e company coul<span class=\"_ _2\"></span>d see<span class=\"_ _2\"></span>k to obtai<span class=\"_ _2\"></span>n additi<span class=\"_ _2\"></span>onal de<span class=\"_ _2\"></span>bt from ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng banking p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tner<span class=\"_ _2\"></span>s or othe<span class=\"_ _2\"></span>r potential<span class=\"_ _2\"></span> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls64 ws104 gsc0\">lenders;<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 lsb9 wsc7 gsc1\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls4 ws1 gsc2\">Def<span class=\"_ _2\"></span>erral o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>pit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ditu<span class=\"_ _2\"></span>re \u2013<span class=\"ff29\"> the b<span class=\"_ _2\"></span>ase c<span class=\"_ _2\"></span>ase c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al invest<span class=\"_ _2\"></span>ment over t<span class=\"_ _2\"></span>he nex<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>2 months is l<span class=\"_ _2\"></span>ower than re<span class=\"_ _2\"></span>cent year<span class=\"_ _2\"></span>s wit<span class=\"_ _2\"></span>h major pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s now<span class=\"_ _2\"></span> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gsc3\">compl<span class=\"_ _2\"></span>eted. T<span class=\"_ _2\"></span>his could b<span class=\"_ _2\"></span>e reduced f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her by limit<span class=\"_ _2\"></span>ing ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture to ess<span class=\"_ _2\"></span>ential pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and defe<span class=\"_ _2\"></span>rring all ot<span class=\"_ _2\"></span>her proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts la<span class=\"_ _2\"></span>ter into 202<span class=\"_ _0\"></span>6 or be<span class=\"_ _2\"></span>yond.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsc4\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls8c ws98 gsc5\">Reduction in discretionary o<span class=\"_ _0\"></span>verheads \u2013<span class=\"_ _0\"></span><span class=\"ff29 ls1 ws1\"> cost<span class=\"_ _2\"></span>s would b<span class=\"_ _2\"></span>e limite<span class=\"_ _2\"></span>d to priori<span class=\"_ _2\"></span>tise an<span class=\"_ _2\"></span>d suppo<span class=\"_ _2\"></span>rt c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er-related a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y. </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsc6\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls1 ws1 gsc7\">Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er re<span class=\"_ _2\"></span>du<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion in i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y l<span class=\"_ _2\"></span>evels \u2013<span class=\"ff29\"> t<span class=\"_ _2\"></span>he eleva<span class=\"_ _2\"></span>ted inventor<span class=\"_ _2\"></span>y le<span class=\"_ _2\"></span>vel se<span class=\"_ _2\"></span>en at the en<span class=\"_ _2\"></span>d of F<span class=\"_ _2\"></span>Y 2023 has bee<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tiall<span class=\"_ _2\"></span>y unwound ac<span class=\"_ _2\"></span>ross </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsc8\">F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024 and FY 2025 with a f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her red<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>argete<span class=\"_ _2\"></span>d in F<span class=\"_ _2\"></span>Y 2026. The scena<span class=\"_ _2\"></span>rios n<span class=\"_ _2\"></span>oted abo<span class=\"_ _2\"></span>ve include a<span class=\"_ _2\"></span>n accelerat<span class=\"_ _2\"></span>ion of the i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsc9\">unwind bu<span class=\"_ _2\"></span>t a more ag<span class=\"_ _2\"></span>gres<span class=\"_ _2\"></span>sive app<span class=\"_ _2\"></span>roach cou<span class=\"_ _2\"></span>ld be t<span class=\"_ _2\"></span>aken to provid<span class=\"_ _2\"></span>e additi<span class=\"_ _2\"></span>onal ca<span class=\"_ _2\"></span>sh reso<span class=\"_ _2\"></span>urces.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsca\">\u2022 </div><div class=\"t m0 h5 ff28 fs3 fc4 sc0 ls8e wsa5 gscb\">Reduc<span class=\"_ _2\"></span>tion/deferral/<span class=\"_ _b\"></span>c<span class=\"_ _2\"></span>ancellation of dividen<span class=\"_ _2\"></span>ds \u2013<span class=\"ff29 ls1 ws1\"> the Boa<span class=\"_ _2\"></span>rd conside<span class=\"_ _2\"></span>rs th<span class=\"_ _2\"></span>e cash p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on and intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s of all st<span class=\"_ _2\"></span>akehold<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>efore </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gscc\">recomm<span class=\"_ _2\"></span>ending p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt of a divid<span class=\"_ _2\"></span>end. A di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd has be<span class=\"_ _2\"></span>en prop<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d for paym<span class=\"_ _2\"></span>ent in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2026 of c.\u00a340<span class=\"_ _2\"></span>m and in the p<span class=\"_ _2\"></span>ast an </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gscd\">interim di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd of c.\u00a31<span class=\"_ _b\"></span>2m has been p<span class=\"_ _2\"></span>aid in Jul<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, g<span class=\"_ _2\"></span>iving a co<span class=\"_ _2\"></span>mbined a<span class=\"_ _2\"></span>nnual out<span class=\"_ _2\"></span>flo<span class=\"_ _2\"></span>w of c.\u00a352m.<span class=\"_ _2d6\"> </span></div>Rever<span class=\"_ _2\"></span>se s<span class=\"_ _2\"></span>tres<span class=\"_ _2\"></span>s testi<span class=\"_ _2\"></span>ng was pe<span class=\"_ _2\"></span>rfor<span class=\"_ _2\"></span>med to id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e level that s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s would ne<span class=\"_ _2\"></span>ed to dro<span class=\"_ _2\"></span>p by in order fo<span class=\"_ _2\"></span>r the Group o<span class=\"_ _2\"></span>r Company to be unab<span class=\"_ _2\"></span>le to mee<span class=\"_ _2\"></span>t its lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es as the<span class=\"_ _2\"></span>y fall due befo<span class=\"_ _2\"></span>re the end of t<span class=\"_ _2\"></span>he goin<span class=\"_ _2\"></span>g concern a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt peri<span class=\"_ _2\"></span>od. Sa<span class=\"_ _2\"></span>les volu<span class=\"_ _2\"></span>mes wo<span class=\"_ _2\"></span>uld nee<span class=\"_ _2\"></span>d to consiste<span class=\"_ _2\"></span>ntly dro<span class=\"_ _2\"></span>p material<span class=\"_ _2\"></span>ly bel<span class=\"_ _2\"></span>ow the lo<span class=\"_ _2\"></span>w point in s<span class=\"_ _2\"></span>cenario 2 w<span class=\"_ _2\"></span>hich is not co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d plausib<span class=\"_ _2\"></span>le.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s a result of th<span class=\"_ _2\"></span>is det<span class=\"_ _2\"></span>ailed as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt and with r<span class=\"_ _2\"></span>eference to the G<span class=\"_ _2\"></span>roup and Company<span class=\"_ _2\"></span>\u2019s strong ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et, ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng commit<span class=\"_ _2\"></span>ted facili<span class=\"_ _2\"></span>ties an<span class=\"_ _2\"></span>d the c<span class=\"_ _2\"></span>ash pres<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ving l<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>s at both th<span class=\"_ _2\"></span>e Group and Compa<span class=\"_ _2\"></span>ny\u2019s dispos<span class=\"_ _2\"></span>al, but als<span class=\"_ _2\"></span>o ackn<span class=\"_ _2\"></span>owle<span class=\"_ _2\"></span>dging th<span class=\"_ _2\"></span>e current e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c uncer<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y cre<span class=\"_ _2\"></span>ated by the incr<span class=\"_ _2\"></span>ease in gl<span class=\"_ _2\"></span>obal t<span class=\"_ _2\"></span>arif<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>, par<span class=\"_ _2\"></span>ticula<span class=\"_ _2\"></span>rly in the U<span class=\"_ _2\"></span>S, the de<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>sed ch<span class=\"_ _2\"></span>emica<span class=\"_ _2\"></span>l sec<span class=\"_ _2\"></span>tor an<span class=\"_ _2\"></span>d the war in U<span class=\"_ _2\"></span>kraine continu<span class=\"_ _2\"></span>ing, the Bo<span class=\"_ _2\"></span>ard has conc<span class=\"_ _2\"></span>luded<span class=\"_ _2\"></span> that bot<span class=\"_ _2\"></span>h the Group a<span class=\"_ _2\"></span>nd Company have suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent liquidi<span class=\"_ _2\"></span>ty to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>eir obli<span class=\"_ _2\"></span>gations w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ey fall due for a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of at leas<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the date of t<span class=\"_ _2\"></span>his repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>. For th<span class=\"_ _2\"></span>is reaso<span class=\"_ _2\"></span>n, they continu<span class=\"_ _2\"></span>e to adop<span class=\"_ _2\"></span>t the go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n basis for pre<span class=\"_ _2\"></span>paring t<span class=\"_ _2\"></span>he financi<span class=\"_ _2\"></span>al st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s. <span class=\"fc6 ls10 ws17\">Cr<span class=\"_ _0\"></span>itical judgements mad<span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span> applying accounting<span class=\"_ _0\"></span> policies </span>The c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>ving es<span class=\"_ _2\"></span>timati<span class=\"_ _2\"></span>on uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y are show<span class=\"_ _2\"></span>n belo<span class=\"_ _2\"></span>w<span class=\"_ _0\"></span>. The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>lso consi<span class=\"_ _2\"></span>der the c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s, oth<span class=\"_ _2\"></span>er than thos<span class=\"_ _2\"></span>e involv<span class=\"_ _2\"></span>ing es<span class=\"_ _2\"></span>timatio<span class=\"_ _2\"></span>n uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty, in the proce<span class=\"_ _2\"></span>ss of ap<span class=\"_ _2\"></span>plyin<span class=\"_ _2\"></span>g accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s that woul<span class=\"_ _2\"></span>d have a signifi<span class=\"_ _2\"></span>cant ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e amount<span class=\"_ _2\"></span>s recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s. The Directors consider that the application<span class=\"_ _0\"></span> of the exc<span class=\"_ _0\"></span>eptional item<span class=\"_ _0\"></span>s accou<span class=\"_ _0\"></span>nting policy involves s<span class=\"_ _0\"></span>ignificant ju<span class=\"_ _0\"></span>dgement, with the application and area<span class=\"_ _2\"></span>s of judge<span class=\"_ _2\"></span>ment out<span class=\"_ _2\"></span>lined in note 4<span class=\"_ _2\"></span>, consiste<span class=\"_ _2\"></span>nt with th<span class=\"_ _2\"></span>e prior y<span class=\"_ _2\"></span>ear<span class=\"_ _b\"></span>. I<span class=\"_ _2\"></span>n addi<span class=\"_ _2\"></span>tion, as d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed in note 10, the accounting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y for prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment re<span class=\"_ _2\"></span>quires th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s to be as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g amount of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s may not be re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e. The Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tors un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ke a review for indi<span class=\"_ _2\"></span>cator<span class=\"_ _2\"></span>s of potent<span class=\"_ _2\"></span>ial impair<span class=\"_ _2\"></span>ment at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing date<span class=\"_ _0\"></span>. This assessment is con<span class=\"_ _0\"></span>sidered a critical judgement,<span class=\"_ _0\"></span> particularly where the assets are new and theref<span class=\"_ _0\"></span>ore curre<span class=\"_ _0\"></span>ntly operating<span class=\"_ _0\"></span> well bel<span class=\"_ _2\"></span>ow cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y and ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to gene<span class=\"_ _2\"></span>rate a loss w<span class=\"_ _2\"></span>hich re<span class=\"_ _2\"></span>quires ong<span class=\"_ _2\"></span>oing fun<span class=\"_ _2\"></span>ding. The<span class=\"_ _2\"></span>re are no othe<span class=\"_ _2\"></span>r judge<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s that the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have made in t<span class=\"_ _2\"></span>he proce<span class=\"_ _2\"></span>ss of ap<span class=\"_ _2\"></span>plyin<span class=\"_ _2\"></span>g accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s that woul<span class=\"_ _2\"></span>d have a signifi<span class=\"_ _2\"></span>cant ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on the am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Sourc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> estimati<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> uncertainty<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup use<span class=\"_ _2\"></span>s est<span class=\"_ _2\"></span>imates and a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions in ap<span class=\"_ _2\"></span>plying a<span class=\"_ _2\"></span>ccounting po<span class=\"_ _2\"></span>licie<span class=\"_ _2\"></span>s to value bala<span class=\"_ _2\"></span>nces and t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons recor<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e financial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>nd assum<span class=\"_ _2\"></span>ptions t<span class=\"_ _2\"></span>hat, if rev<span class=\"_ _2\"></span>ised, wo<span class=\"_ _2\"></span>uld have a signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt risk of a materi<span class=\"_ _2\"></span>al impac<span class=\"_ _2\"></span>t on t<span class=\"_ _2\"></span>he valuati<span class=\"_ _2\"></span>on of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilities w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t finan<span class=\"_ _2\"></span>cial year<span class=\"_ _0\"></span>, and the<span class=\"_ _2\"></span>refore clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as crit<span class=\"_ _2\"></span>ical at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025, are retirem<span class=\"_ _2\"></span>ent ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s (se<span class=\"_ _2\"></span>e note 1<span class=\"_ _0\"></span>8) and the va<span class=\"_ _2\"></span>luation of i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y (se<span class=\"_ _2\"></span>e note 1<span class=\"_ _0\"></span>4)<span class=\"_ _0\"></span>, consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>The c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s and key sou<span class=\"_ _2\"></span>rces of es<span class=\"_ _2\"></span>timatio<span class=\"_ _2\"></span>n uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty t<span class=\"_ _2\"></span>hat the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have cons<span class=\"_ _2\"></span>idere<span class=\"_ _2\"></span>d in the pro<span class=\"_ _2\"></span>cess of a<span class=\"_ _2\"></span>pply<span class=\"_ _2\"></span>ing the Group\u2019s accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s and that have t<span class=\"_ _2\"></span>he mos<span class=\"_ _2\"></span>t signif<span class=\"_ _2\"></span>icant ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d in the fina<span class=\"_ _2\"></span>ncial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents ar<span class=\"_ _2\"></span>e include<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>in the rele<span class=\"_ _2\"></span>vant notes<span class=\"_ _2\"></span>. Critical ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>nd key sources of e<span class=\"_ _2\"></span>stimat<span class=\"_ _2\"></span>ion unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y can b<span class=\"_ _2\"></span>e ident<span class=\"_ _2\"></span>ified t<span class=\"_ _2\"></span>hrougho<span class=\"_ _2\"></span>ut the note<span class=\"_ _2\"></span>s by the fol<span class=\"_ _0\"></span>lowi<span class=\"_ _0\"></span>ng symbol<span class=\"_ _0\"></span> <span class=\"_ _7a\"> </span><span class=\"ls1 ws1\">. Manag<span class=\"_ _2\"></span>ement ha<span class=\"_ _2\"></span>s discus<span class=\"_ _2\"></span>sed t<span class=\"_ _2\"></span>hese w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e Audit Commit<span class=\"_ _2\"></span>tee. Th<span class=\"_ _2\"></span>ese sh<span class=\"_ _2\"></span>ould be re<span class=\"_ _2\"></span>ad in conjunc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h the materi<span class=\"_ _2\"></span>al </span>accounting p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es prov<span class=\"_ _2\"></span>ided in t<span class=\"_ _2\"></span>he notes to th<span class=\"_ _2\"></span>e financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>The co<span class=\"_ _2\"></span>nsidera<span class=\"_ _2\"></span>tion of cr<span class=\"_ _2\"></span>itica<span class=\"_ _2\"></span>l judge<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s and key source<span class=\"_ _2\"></span>s of est<span class=\"_ _2\"></span>imation u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y inclu<span class=\"_ _2\"></span>des cons<span class=\"_ _2\"></span>iderat<span class=\"_ _2\"></span>ion of the p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e on the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e areas consi<span class=\"_ _2\"></span>dered a<span class=\"_ _2\"></span>nd the conc<span class=\"_ _2\"></span>lusions ma<span class=\"_ _2\"></span>de can b<span class=\"_ _2\"></span>e ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d through<span class=\"_ _2\"></span>out the f<span class=\"_ _2\"></span>inancial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s by the s<span class=\"_ _2\"></span>ym<span class=\"_ _2\"></span>bol <span class=\"_ _6\"> </span> <span class=\"_ _d\"> </span> . N<span class=\"_ _2\"></span>one of t<span class=\"_ _2\"></span>he areas of e<span class=\"_ _2\"></span>stima<span class=\"_ _2\"></span>tion unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y consid<span class=\"_ _2\"></span>ered ha<span class=\"_ _2\"></span>d a signifi<span class=\"_ _2\"></span>cant risk of m<span class=\"_ _2\"></span>aterial ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent in the ne<span class=\"_ _2\"></span>xt 12 months as a resul<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e, althoug<span class=\"_ _2\"></span>h it is noted t<span class=\"_ _2\"></span>hat there coul<span class=\"_ _2\"></span>d be a mo<span class=\"_ _2\"></span>re signifi<span class=\"_ _2\"></span>cant imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t over the m<span class=\"_ _2\"></span>edium and<span class=\"_ gs5a\"> </span>lo<span class=\"_ _2\"></span>nger-term tim<span class=\"_ _2\"></span>e frames<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r ar<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>s of j<span class=\"_ _2\"></span>udg<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d sou<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>f es<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n un<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>ty<span class=\"_ _2d6\"> </span>The f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s include ot<span class=\"_ _2\"></span>her area<span class=\"_ _2\"></span>s of judge<span class=\"_ _2\"></span>ment and s<span class=\"_ _2\"></span>ources of es<span class=\"_ _2\"></span>timati<span class=\"_ _2\"></span>on uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y which d<span class=\"_ _2\"></span>o not me<span class=\"_ _2\"></span>et the ab<span class=\"_ _2\"></span>ove def<span class=\"_ _2\"></span>initio<span class=\"_ _2\"></span>n of criti<span class=\"_ _2\"></span>cal ei<span class=\"_ _2\"></span>ther due to t<span class=\"_ _2\"></span>he level o<span class=\"_ _2\"></span>f risk or th<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e of the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>; howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, the<span class=\"_ _2\"></span>y appl<span class=\"_ _2\"></span>y to the mea<span class=\"_ _2\"></span>surement of ce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ain material a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d liabiliti<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e includ<span class=\"_ _2\"></span>e the use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic live<span class=\"_ _2\"></span>s and resi<span class=\"_ _2\"></span>dual value of p<span class=\"_ _2\"></span>rope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>he recog<span class=\"_ _2\"></span>nitio<span class=\"_ _2\"></span>n of deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n balance<span class=\"_ _2\"></span>s for which t<span class=\"_ _2\"></span>here is unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e long<span class=\"_ _2\"></span>er-term recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>New acc<span class=\"_ _0\"></span>ounting standards and amendments<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span> existing standards Ne<span class=\"_ _2\"></span>w sta<span class=\"_ _2\"></span>ndards and a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ents to e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting st<span class=\"_ _2\"></span>andard<span class=\"_ _2\"></span>s were ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive for t<span class=\"_ _2\"></span>he financi<span class=\"_ _2\"></span>al year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025, which includ<span class=\"_ _2\"></span>ed: \u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 1 \u2013 Liabil<span class=\"_ _2\"></span>ities w<span class=\"_ _2\"></span>ith Covenant<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nt to IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>6 \u2013 Leas<span class=\"_ _2\"></span>e Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in a Sal<span class=\"_ _2\"></span>e and Lea<span class=\"_ _2\"></span>seba<span class=\"_ _2\"></span>ck; and<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 7 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Su<span class=\"_ _2\"></span>pplier F<span class=\"_ _2\"></span>inance Ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e have had a mater<span class=\"_ _2\"></span>ial impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d or Company result o<span class=\"_ _2\"></span>r financia<span class=\"_ _2\"></span>l posit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span>Sta<span class=\"_ _2\"></span>nda<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ive f<span class=\"_ _2\"></span>rom 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025 o<span class=\"_ _2\"></span>nwa<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s A numbe<span class=\"_ _2\"></span>r of st<span class=\"_ _2\"></span>andards, a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons have be<span class=\"_ _2\"></span>en issu<span class=\"_ _2\"></span>ed and en<span class=\"_ _2\"></span>dor<span class=\"_ _2\"></span>sed by th<span class=\"_ _2\"></span>e UK but a<span class=\"_ _2\"></span>re not yet ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e in the UK an<span class=\"_ _2\"></span>d, according<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has not yet ad<span class=\"_ _2\"></span>opted t<span class=\"_ _2\"></span>hem. T<span class=\"_ _2\"></span>hese i<span class=\"_ _2\"></span>nclude: \u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 2<span class=\"_ _0\"></span>1 \u2013 Lac<span class=\"_ _2\"></span>k of Exchan<span class=\"_ _2\"></span>geabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y; and<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Clas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>ation an<span class=\"_ _2\"></span>d Measu<span class=\"_ _2\"></span>rement of Fina<span class=\"_ _2\"></span>ncial Ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to have a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated or Company re<span class=\"_ _2\"></span>sult or finan<span class=\"_ _2\"></span>cial po<span class=\"_ _2\"></span>sition.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup continu<span class=\"_ _2\"></span>es to moni<span class=\"_ _2\"></span>tor the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct of ot<span class=\"_ _2\"></span>her new s<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>dards and inte<span class=\"_ _2\"></span>rpret<span class=\"_ _2\"></span>ations w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e endo<span class=\"_ _2\"></span>rse<span class=\"_ _2\"></span>d and requ<span class=\"_ _2\"></span>ire ado<span class=\"_ _2\"></span>ption by t<span class=\"_ _2\"></span>he Group in fu<span class=\"_ _2\"></span>ture repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iods<span class=\"_ _2\"></span>. The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t any other s<span class=\"_ _2\"></span>tanda<span class=\"_ _2\"></span>rds, ame<span class=\"_ _2\"></span>ndment<span class=\"_ _2\"></span>s or inter<span class=\"_ _2\"></span>preta<span class=\"_ _2\"></span>tions issue<span class=\"_ _2\"></span>d by the I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>SB, but not ye<span class=\"_ _2\"></span>t appli<span class=\"_ _2\"></span>cabl<span class=\"_ _2\"></span>e, will have a materia<span class=\"_ _2\"></span>l impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e Group\u2019s consoli<span class=\"_ _2\"></span>dated resul<span class=\"_ _2\"></span>t or financ<span class=\"_ _2\"></span>ial posi<span class=\"_ _2\"></span>tion.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc ws77 gs65\">General information<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs66\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x plc (the \u2018Company<span class=\"_ _2\"></span>\u2019) is a pub<span class=\"_ _2\"></span>lic compa<span class=\"_ _2\"></span>ny<span class=\"_ _b\"></span>, w<span class=\"_ _2\"></span>hich is limite<span class=\"_ _2\"></span>d by shares an<span class=\"_ _2\"></span>d is liste<span class=\"_ _2\"></span>d on the L<span class=\"_ _2\"></span>ondon Stock E<span class=\"_ _2\"></span>xchang<span class=\"_ _2\"></span>e. The Company is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs67\">incorp<span class=\"_ _2\"></span>orated an<span class=\"_ _2\"></span>d domi<span class=\"_ _2\"></span>ciled in Engla<span class=\"_ _2\"></span>nd in the Un<span class=\"_ _2\"></span>ited Kin<span class=\"_ _2\"></span>gdom. T<span class=\"_ _2\"></span>he ad<span class=\"_ _2\"></span>dres<span class=\"_ _2\"></span>s of its re<span class=\"_ _2\"></span>giste<span class=\"_ _2\"></span>red of<span class=\"_ _2\"></span>fice is V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex Technolo<span class=\"_ _2\"></span>gy Centre, Hillhous<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls12 ws12 gs68\">Interna<span class=\"_ _0\"></span>tional<span class=\"_ _0\"></span>, Thornton<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>leveleys, Lancashir<span class=\"_ _0\"></span>e FY<span class=\"_ _2\"></span>5 4QD,<span class=\"_ _0\"></span> United<span class=\"_ _0\"></span> Kingdom.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs69\">The co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts of th<span class=\"_ _2\"></span>e Company for the year e<span class=\"_ _2\"></span>nded <span><span>3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2025</span></span> compr<span class=\"_ _2\"></span>ise the Compa<span class=\"_ _2\"></span>ny and it<span class=\"_ _2\"></span>s subsidia<span class=\"_ _2\"></span>ries </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs6a\">(together r<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>o as the \u2018<span class=\"_ _0\"></span>Group<span class=\"_ _0\"></span>\u2019).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs6b\">The<span class=\"_ _2\"></span>se cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d financia<span class=\"_ _2\"></span>l state<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en appro<span class=\"_ _2\"></span>ved for is<span class=\"_ _2\"></span>sue by the Bo<span class=\"_ _2\"></span>ard of Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs on 2 D<span class=\"_ _2\"></span>ecemb<span class=\"_ _2\"></span>er 2025.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Victrex plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Victrex plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "public company, which is limited by shares",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "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": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs6d\">Ba<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>s of p<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on a<span class=\"_ _2\"></span>nd s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent o<span class=\"_ _2\"></span>f com<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs6e\">Both th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated and Comp<span class=\"_ _2\"></span>any financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s have bee<span class=\"_ _2\"></span>n prepa<span class=\"_ _2\"></span>red in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>nternati<span class=\"_ _2\"></span>onal Accountin<span class=\"_ _2\"></span>g Standards in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs6f\">conformi<span class=\"_ _2\"></span>ty w<span class=\"_ _2\"></span>ith the re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents of t<span class=\"_ _2\"></span>he Companie<span class=\"_ _2\"></span>s Ac<span class=\"_ _2\"></span>t 200<span class=\"_ _2\"></span>6 and in accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h UK-adopte<span class=\"_ _2\"></span>d Interna<span class=\"_ _2\"></span>tional Accou<span class=\"_ _2\"></span>nting Standard<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h5 ff29 fs3 fc4 sc0 ls8e wsa5 gs70\">The<span class=\"ff28 fc6 ls1 ws1\"><span class=\"_ gs5a\"> </span><span class=\"ff29 fc4\">financia<span class=\"_ _2\"></span>l st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en prep<span class=\"_ _2\"></span>ared und<span class=\"_ _2\"></span>er the his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al cos<span class=\"_ _2\"></span>t basis e<span class=\"_ _2\"></span>xcept for der<span class=\"_ _2\"></span>ivati<span class=\"_ _2\"></span>ve financial in<span class=\"_ _2\"></span>strum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, defi<span class=\"_ _2\"></span>ned be<span class=\"_ _2\"></span>nefit </span></span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs71\">pensi<span class=\"_ _2\"></span>on sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held at fair v<span class=\"_ _2\"></span>alue throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d loss<span class=\"_ _2\"></span>, which a<span class=\"_ _2\"></span>re measure<span class=\"_ _2\"></span>d at their fair va<span class=\"_ _2\"></span>lue.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs72\">The G<span class=\"_ _2\"></span>roup\u2019s busines<span class=\"_ _2\"></span>s ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, to<span class=\"_ _2\"></span>geth<span class=\"_ _2\"></span>er wit<span class=\"_ _2\"></span>h factor<span class=\"_ _2\"></span>s likely to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t it<span class=\"_ _2\"></span>s future d<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment, p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce and pos<span class=\"_ _2\"></span>ition, are s<span class=\"_ _2\"></span>et out in t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs73\">Strategic re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t on pa<span class=\"_ _2\"></span>ges 1 to 67<span class=\"_ _b\"></span>. In a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>on, note 1<span class=\"_ _b\"></span>7 o<span class=\"_ _2\"></span>n financia<span class=\"_ _2\"></span>l risk manag<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>s the Group\u2019s exp<span class=\"_ _2\"></span>osure to a var<span class=\"_ _2\"></span>iet<span class=\"_ _2\"></span>y of financi<span class=\"_ _2\"></span>al </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls79 ws1d gs74\">risks, including currency and credit risk.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs75\">On pub<span class=\"_ _2\"></span>lishing the Comp<span class=\"_ _2\"></span>any financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s here tog<span class=\"_ _2\"></span>ether w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts, t<span class=\"_ _2\"></span>he Company is ta<span class=\"_ _2\"></span>king </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs76\">adva<span class=\"_ _2\"></span>ntage of s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n 40<span class=\"_ _2\"></span>8 of the Compa<span class=\"_ _2\"></span>nies Ac<span class=\"_ _2\"></span>t 20<span class=\"_ _2\"></span>06 n<span class=\"_ _2\"></span>ot to prese<span class=\"_ _2\"></span>nt its in<span class=\"_ _2\"></span>divid<span class=\"_ _2\"></span>ual income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment and re<span class=\"_ _2\"></span>lated note<span class=\"_ _2\"></span>s that form pa<span class=\"_ _2\"></span>rt </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs77\">of<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>ap<span class=\"_ _2\"></span>proved fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs78\">Unle<span class=\"_ _2\"></span>ss a chang<span class=\"_ _2\"></span>e has be<span class=\"_ _2\"></span>en require<span class=\"_ _2\"></span>d by ado<span class=\"_ _2\"></span>ption of n<span class=\"_ _2\"></span>ew st<span class=\"_ _2\"></span>andards<span class=\"_ _2\"></span>, the account<span class=\"_ _2\"></span>ing poli<span class=\"_ _2\"></span>cies s<span class=\"_ _2\"></span>et out in th<span class=\"_ _2\"></span>ese note<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en appl<span class=\"_ _2\"></span>ied </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs79\">consis<span class=\"_ _2\"></span>tently to all p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds pres<span class=\"_ _2\"></span>ented in th<span class=\"_ _2\"></span>ese cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d and Company fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs7a\">The accounti<span class=\"_ _0\"></span>ng policies ha<span class=\"_ _0\"></span>ve been consisten<span class=\"_ _0\"></span>tly applied by Gr<span class=\"_ _0\"></span>oup entities.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls94 ws9e gs7c\">Going conce<span class=\"_ _2\"></span>rn<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs7d\">The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed a rob<span class=\"_ _2\"></span>ust go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>ing a det<span class=\"_ _2\"></span>ailed re<span class=\"_ _2\"></span>view of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 rollin<span class=\"_ _2\"></span>g forec<span class=\"_ _2\"></span>ast and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs7e\">consid<span class=\"_ _2\"></span>eration o<span class=\"_ _2\"></span>f the prin<span class=\"_ _2\"></span>cipal risk<span class=\"_ _2\"></span>s face<span class=\"_ _2\"></span>d by the Group a<span class=\"_ _2\"></span>nd the Company, as detai<span class=\"_ _2\"></span>led on p<span class=\"_ _2\"></span>ages 28 to 3<span class=\"_ _2\"></span>4. This a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt has paid p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs7f\">at<span class=\"_ _2\"></span>tention to cur<span class=\"_ _2\"></span>rent tradin<span class=\"_ _2\"></span>g result<span class=\"_ _2\"></span>s and bot<span class=\"_ _2\"></span>h the impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>f the ong<span class=\"_ _2\"></span>oing glo<span class=\"_ _2\"></span>bal e<span class=\"_ _2\"></span>conomic a<span class=\"_ _2\"></span>nd se<span class=\"_ _2\"></span>ctor s<span class=\"_ _2\"></span>peci<span class=\"_ _2\"></span>fic chall<span class=\"_ _2\"></span>enge<span class=\"_ _2\"></span>s on the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs80\">aforementioned f<span class=\"_ _0\"></span>orecast<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs81\">Both th<span class=\"_ _2\"></span>e Group and Compa<span class=\"_ _2\"></span>ny maintains a s<span class=\"_ _2\"></span>trong b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et prov<span class=\"_ _2\"></span>iding as<span class=\"_ _2\"></span>surance to key sta<span class=\"_ _2\"></span>keholde<span class=\"_ _2\"></span>rs, in<span class=\"_ _2\"></span>cluding cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s, sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs82\">empl<span class=\"_ _2\"></span>oyees<span class=\"_ _2\"></span>. The<span class=\"_ gs5a\"> </span>G<span class=\"_ _2\"></span>roup had ne<span class=\"_ _2\"></span>t debt of \u00a3<span class=\"_ _2\"></span>24.8m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025, a reduc<span class=\"_ _2\"></span>tion of \u00a31<span class=\"_ _b\"></span>5.9m from 31 March 2025, and an increas<span class=\"_ _2\"></span>e of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs83\">\u00a33.7<span class=\"_ _b\"></span>m fro<span class=\"_ _2\"></span>m 30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4. Th<span class=\"_ _2\"></span>e increas<span class=\"_ _2\"></span>e in net de<span class=\"_ _2\"></span>bt during th<span class=\"_ _2\"></span>e year larg<span class=\"_ _2\"></span>ely rela<span class=\"_ _2\"></span>tes to the pay<span class=\"_ _2\"></span>ment of di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2025, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs84\">\u00a340.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m, and Jun<span class=\"_ _2\"></span>e 202<span class=\"_ _0\"></span>5, \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>1.<span class=\"_ _b\"></span>7m. Under<span class=\"_ _2\"></span>lying o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing cash co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on improve<span class=\"_ _2\"></span>d to 1<span class=\"_ _b\"></span>21<span class=\"_ _14\"></span>% for t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025 from 1<span class=\"_ _14\"></span>14<span class=\"_ _b\"></span>% </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs85\">for the yea<span class=\"_ _2\"></span>r ende<span class=\"_ _2\"></span>d Septem<span class=\"_ _2\"></span>ber 2024, suppo<span class=\"_ _2\"></span>rte<span class=\"_ _2\"></span>d by lower c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture and th<span class=\"_ _2\"></span>e ongoi<span class=\"_ _2\"></span>ng reduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in the inventor<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs86\">Group dre<span class=\"_ _2\"></span>w on it<span class=\"_ _2\"></span>s UK revo<span class=\"_ _2\"></span>lving c<span class=\"_ _2\"></span>redit facili<span class=\"_ _2\"></span>ty du<span class=\"_ _2\"></span>ring the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d to pay the fina<span class=\"_ _2\"></span>l divi<span class=\"_ _2\"></span>dend, w<span class=\"_ _2\"></span>ith a max<span class=\"_ _2\"></span>imum draw<span class=\"_ _2\"></span>n down o<span class=\"_ _2\"></span>f \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>m (\u00a326m </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs87\">max<span class=\"_ _2\"></span>imum drawn d<span class=\"_ _2\"></span>own in t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>), before fully r<span class=\"_ _2\"></span>epayin<span class=\"_ _2\"></span>g the facilit<span class=\"_ _2\"></span>y by th<span class=\"_ _2\"></span>e end of the yea<span class=\"_ _2\"></span>r from op<span class=\"_ _2\"></span>erating c<span class=\"_ _2\"></span>ash </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs88\">flow<span class=\"_ _2\"></span>s. O<span class=\"_ _2\"></span>f the gro<span class=\"_ _2\"></span>ss de<span class=\"_ _2\"></span>bt posi<span class=\"_ _2\"></span>tion of \u00a349.0m, \u00a31<span class=\"_ _b\"></span>9.4m is due w<span class=\"_ _2\"></span>ithin o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>. The Gro<span class=\"_ _2\"></span>up mainta<span class=\"_ _2\"></span>ins a cash b<span class=\"_ _2\"></span>alance suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent to manag<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs89\">shor<span class=\"_ _2\"></span>t-term li<span class=\"_ _2\"></span>quidit<span class=\"_ _2\"></span>y and p<span class=\"_ _2\"></span>rovid<span class=\"_ _2\"></span>e headro<span class=\"_ _2\"></span>om agains<span class=\"_ _2\"></span>t ong<span class=\"_ _2\"></span>oing trad<span class=\"_ _2\"></span>ing volatili<span class=\"_ _2\"></span>ty. </div>The<span class=\"_ gs5a\"> </span>c<span class=\"_ _2\"></span>ash bal<span class=\"_ _2\"></span>ance at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 was \u00a324.2m. Ap<span class=\"_ _2\"></span>proximatel<span class=\"_ _2\"></span>y 50% is held i<span class=\"_ _2\"></span>n the UK<span class=\"_ _2\"></span>, on ins<span class=\"_ _2\"></span>tant acces<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s the major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of its e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. At the date of t<span class=\"_ _2\"></span>his repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t, the Gro<span class=\"_ _2\"></span>up has draw<span class=\"_ _2\"></span>n c.\u00a332m of its Chines<span class=\"_ _2\"></span>e banking fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in it<span class=\"_ _2\"></span>s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s (with a tot<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y of c.\u00a34<span class=\"_ _2\"></span>0m availa<span class=\"_ _2\"></span>ble until Ju<span class=\"_ _2\"></span>ne 2029<span class=\"_ _0\"></span>, subje<span class=\"_ _2\"></span>ct to co<span class=\"_ _2\"></span>ntinuing to me<span class=\"_ _2\"></span>et draw dow<span class=\"_ _2\"></span>n crite<span class=\"_ _2\"></span>ria whic<span class=\"_ _2\"></span>h will be re<span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed in Nove<span class=\"_ _2\"></span>mber 2026 as det<span class=\"_ _2\"></span>aile<span class=\"_ _2\"></span>d belo<span class=\"_ _2\"></span>w) and has unutili<span class=\"_ _2\"></span>sed U<span class=\"_ _2\"></span>K banking faci<span class=\"_ _2\"></span>lities of \u00a36<span class=\"_ _2\"></span>0m thro<span class=\"_ _2\"></span>ugh to Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2028 of which \u00a340<span class=\"_ _2\"></span>m is commi<span class=\"_ _2\"></span>tte<span class=\"_ _2\"></span>d and imm<span class=\"_ _2\"></span>ediatel<span class=\"_ _2\"></span>y availabl<span class=\"_ _2\"></span>e and a fur<span class=\"_ _2\"></span>ther \u00a3<span class=\"_ _2\"></span>20m is availa<span class=\"_ _2\"></span>ble subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to lend<span class=\"_ _2\"></span>er appro<span class=\"_ _2\"></span>val.<span class=\"_ _2d6\"> </span>The ro<span class=\"_ _2\"></span>lling fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t is deri<span class=\"_ _2\"></span>ved from t<span class=\"_ _2\"></span>he Group\u2019s Integrate<span class=\"_ _2\"></span>d Busines<span class=\"_ _2\"></span>s Plannin<span class=\"_ _2\"></span>g (\u2018IB<span class=\"_ _2\"></span>P\u2019<span class=\"_ _2\"></span>) proce<span class=\"_ _2\"></span>ss whi<span class=\"_ _2\"></span>ch runs mo<span class=\"_ _2\"></span>nthly. Each area of the b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s provi<span class=\"_ _2\"></span>des<span class=\"_ _2\"></span> forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s whi<span class=\"_ _2\"></span>ch consid<span class=\"_ _2\"></span>er a numbe<span class=\"_ _2\"></span>r of ex<span class=\"_ _2\"></span>ternal da<span class=\"_ _2\"></span>ta sou<span class=\"_ _2\"></span>rces, tria<span class=\"_ _2\"></span>ngulating w<span class=\"_ _2\"></span>ith cus<span class=\"_ _2\"></span>tomer co<span class=\"_ _2\"></span>nvers<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s, trends in m<span class=\"_ _2\"></span>arket and countr<span class=\"_ _2\"></span>y ind<span class=\"_ _2\"></span>ices as<span class=\"_ _2\"></span> well as for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard-<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>oking ind<span class=\"_ _2\"></span>ustr<span class=\"_ _2\"></span>y fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts: for e<span class=\"_ _2\"></span>xamp<span class=\"_ _2\"></span>le, forec<span class=\"_ _2\"></span>ast aircraf<span class=\"_ _2\"></span>t buil<span class=\"_ _2\"></span>d rates from th<span class=\"_ _2\"></span>e t<span class=\"_ _2\"></span>wo major ma<span class=\"_ _2\"></span>nufac<span class=\"_ _2\"></span>turers fo<span class=\"_ _2\"></span>r Aerosp<span class=\"_ _2\"></span>ace; rig count<span class=\"_ _2\"></span> and purcha<span class=\"_ _2\"></span>sing manag<span class=\"_ _2\"></span>er indice<span class=\"_ _2\"></span>s for E&amp;I; Worl<span class=\"_ _2\"></span>d Semi<span class=\"_ _2\"></span>conduc<span class=\"_ _2\"></span>tor T<span class=\"_ _0\"></span>rade Stat<span class=\"_ _2\"></span>istic<span class=\"_ _2\"></span>s se<span class=\"_ _2\"></span>micondu<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>r market forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s for Ele<span class=\"_ _2\"></span>ctr<span class=\"_ _2\"></span>onic<span class=\"_ _2\"></span>s; and Ne<span class=\"_ _2\"></span>edham an<span class=\"_ _2\"></span>d IQV<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>A forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s for me<span class=\"_ _2\"></span>dical p<span class=\"_ _2\"></span>rocedu<span class=\"_ _2\"></span>res.<span class=\"_ _2d6\"> </span>The a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of going co<span class=\"_ _2\"></span>ncern inc<span class=\"_ _2\"></span>luded co<span class=\"_ _2\"></span>nduc<span class=\"_ _2\"></span>ting sce<span class=\"_ _2\"></span>nario ana<span class=\"_ _2\"></span>lysis o<span class=\"_ _2\"></span>n the aforem<span class=\"_ _2\"></span>entio<span class=\"_ _2\"></span>ned fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t. Whils<span class=\"_ _2\"></span>t Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions has s<span class=\"_ _2\"></span>een a<span class=\"_ _2\"></span> continue<span class=\"_ _2\"></span>d recover<span class=\"_ _2\"></span>y in s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s volume<span class=\"_ _2\"></span>s during F<span class=\"_ _2\"></span>Y 2025, albei<span class=\"_ _2\"></span>t at a weaker mix<span class=\"_ _2\"></span>, Med<span class=\"_ _2\"></span>ical cont<span class=\"_ _2\"></span>inues to ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience lo<span class=\"_ _2\"></span>wer dem<span class=\"_ _2\"></span>and, primar<span class=\"_ _2\"></span>ily in Spin<span class=\"_ _2\"></span>e which<span class=\"_ _2\"></span> is of<span class=\"_ _2\"></span>fset<span class=\"_ _2\"></span>ting s<span class=\"_ _2\"></span>tron<span class=\"_ _2\"></span>g progre<span class=\"_ _2\"></span>ss in othe<span class=\"_ _2\"></span>r appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n areas, w<span class=\"_ _2\"></span>ith M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al sal<span class=\"_ _2\"></span>es reduc<span class=\"_ _2\"></span>ing for the s<span class=\"_ _2\"></span>econd ye<span class=\"_ _2\"></span>ar in a row since th<span class=\"_ _2\"></span>e record F<span class=\"_ _2\"></span>Y 2023. W<span class=\"_ _2\"></span>ith<span class=\"_ _2\"></span> econ<span class=\"_ _2\"></span>omic fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts re<span class=\"_ _2\"></span>maining mixe<span class=\"_ _2\"></span>d, par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>larly for th<span class=\"_ _2\"></span>e chemi<span class=\"_ _2\"></span>cal se<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor<span class=\"_ _b\"></span>, an<span class=\"_ _2\"></span>d supply c<span class=\"_ _2\"></span>hains continuing to b<span class=\"_ _2\"></span>e caut<span class=\"_ _2\"></span>ious in bot<span class=\"_ _2\"></span>h segm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s, the sce<span class=\"_ _2\"></span>nario<span class=\"_ _2\"></span> analy<span class=\"_ _2\"></span>sis per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med by ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent focus<span class=\"_ _2\"></span>es on the G<span class=\"_ _2\"></span>roup\u2019s abilit<span class=\"_ _2\"></span>y to sust<span class=\"_ _2\"></span>ain a fur<span class=\"_ _2\"></span>ther p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of suppre<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d dema<span class=\"_ _2\"></span>nd in Med<span class=\"_ _2\"></span>ical an<span class=\"_ _2\"></span>d a return to lo<span class=\"_ _2\"></span>wer<span class=\"_ _2\"></span> volum<span class=\"_ _2\"></span>es in Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. In as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sing the s<span class=\"_ _2\"></span>everit<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e scenari<span class=\"_ _2\"></span>o analy<span class=\"_ _2\"></span>sis the s<span class=\"_ _2\"></span>cale a<span class=\"_ _2\"></span>nd long<span class=\"_ _2\"></span>evit<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t ex<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>enced d<span class=\"_ _2\"></span>uring prev<span class=\"_ _2\"></span>ious<span class=\"_ _2\"></span> econ<span class=\"_ _2\"></span>omic do<span class=\"_ _2\"></span>wnturns have b<span class=\"_ _2\"></span>een co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d, includin<span class=\"_ _2\"></span>g the dif<span class=\"_ _2\"></span>fering im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s on the Sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le So<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns and Me<span class=\"_ _2\"></span>dical s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Using th<span class=\"_ _2\"></span>e IBP d<span class=\"_ _2\"></span>ata and t<span class=\"_ _2\"></span>he reference p<span class=\"_ _2\"></span>oint<span class=\"_ _2\"></span>s from prev<span class=\"_ _2\"></span>ious e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c cy<span class=\"_ _2\"></span>cles, ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent has create<span class=\"_ _2\"></span>d t<span class=\"_ _2\"></span>wo scenar<span class=\"_ _2\"></span>ios to mo<span class=\"_ _2\"></span>del th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of a<span class=\"_ _2\"></span> rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>he recover<span class=\"_ _2\"></span>y s<span class=\"_ _2\"></span>een in Su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inable S<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons since Janu<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>4 and the cont<span class=\"_ _2\"></span>inuing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of sof<span class=\"_ _2\"></span>ter de<span class=\"_ _2\"></span>mand wit<span class=\"_ _2\"></span>hin Me<span class=\"_ _2\"></span>dical at a r<span class=\"_ _2\"></span>egiona<span class=\"_ _2\"></span>l/<span class=\"_ _2d6\"> </span>market leve<span class=\"_ _2\"></span>l and aggre<span class=\"_ _2\"></span>gated l<span class=\"_ _2\"></span>evels on th<span class=\"_ _2\"></span>e Group\u2019s profit<span class=\"_ _2\"></span>s and ca<span class=\"_ _2\"></span>sh gene<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hrough to Janua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>7 with cons<span class=\"_ _2\"></span>iderati<span class=\"_ _2\"></span>on als<span class=\"_ _2\"></span>o given to th<span class=\"_ _2\"></span>e six months b<span class=\"_ _2\"></span>eyond t<span class=\"_ _2\"></span>his. T<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of clima<span class=\"_ _2\"></span>te change is n<span class=\"_ _2\"></span>ot conside<span class=\"_ _2\"></span>red to have a signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt impac<span class=\"_ _2\"></span>t over th<span class=\"_ _2\"></span>e going co<span class=\"_ _2\"></span>ncern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d and, as a resul<span class=\"_ _2\"></span>t, the sce<span class=\"_ _2\"></span>nario te<span class=\"_ _2\"></span>sting n<span class=\"_ _2\"></span>oted bel<span class=\"_ _2\"></span>ow do<span class=\"_ _2\"></span>es not inco<span class=\"_ _2\"></span>rporate a<span class=\"_ _2\"></span>ny additi<span class=\"_ _2\"></span>onal se<span class=\"_ _2\"></span>nsitiv<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y spe<span class=\"_ _2\"></span>cific to clima<span class=\"_ _2\"></span>te change.<span class=\"_ _2\"></span> The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have mod<span class=\"_ _2\"></span>elled t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing scena<span class=\"_ _2\"></span>rios:<span class=\"_ _2d6\"> </span>Sce<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>io 1 \u2013<span class=\"ff29\"> Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions d<span class=\"_ _2\"></span>emand red<span class=\"_ _2\"></span>uces ba<span class=\"_ _2\"></span>ck to the leve<span class=\"_ _2\"></span>ls see<span class=\"_ _2\"></span>n before t<span class=\"_ _2\"></span>he recover<span class=\"_ _2\"></span>y in v<span class=\"_ _2\"></span>olume<span class=\"_ _2\"></span>s for a peri<span class=\"_ _2\"></span>od of six m<span class=\"_ _2\"></span>onths from </span>Januar<span class=\"_ _2\"></span>y 2026, before re<span class=\"_ _2\"></span>covering to t<span class=\"_ _2\"></span>he level<span class=\"_ _2\"></span>s seen in t<span class=\"_ _2\"></span>he pas<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths for the re<span class=\"_ _2\"></span>mainde<span class=\"_ _2\"></span>r of the go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n peri<span class=\"_ _2\"></span>od. M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al revenue remains in lin<span class=\"_ _2\"></span>e with th<span class=\"_ _2\"></span>e sof<span class=\"_ _2\"></span>ter leve<span class=\"_ _2\"></span>l exp<span class=\"_ _2\"></span>erie<span class=\"_ _2\"></span>nced duri<span class=\"_ _2\"></span>ng F<span class=\"_ _2\"></span>Y 2025 through to June 2026 before re<span class=\"_ _2\"></span>cover<span class=\"_ _2\"></span>y comm<span class=\"_ _2\"></span>ences at a rate of 10% per annum throu<span class=\"_ _2\"></span>gh the rema<span class=\"_ _2\"></span>inder of t<span class=\"_ _2\"></span>he going co<span class=\"_ _2\"></span>ncern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d. Inventor<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>duced in lin<span class=\"_ _2\"></span>e with s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s. Sce<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>io 2 \u2013<span class=\"ff29\"> In line w<span class=\"_ _2\"></span>ith sce<span class=\"_ _2\"></span>nario 1 thro<span class=\"_ _2\"></span>ugh to June 2026 but wi<span class=\"_ _2\"></span>th the lo<span class=\"_ _2\"></span>wer dem<span class=\"_ _2\"></span>and continuing t<span class=\"_ _2\"></span>hrougho<span class=\"_ _2\"></span>ut 2026, i.e<span class=\"_ _0\"></span>. through<span class=\"_ _2\"></span>out the </span>goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d. This w<span class=\"_ _2\"></span>ould give a<span class=\"_ _2\"></span>n annualise<span class=\"_ _2\"></span>d volum<span class=\"_ _2\"></span>e below c<span class=\"_ _2\"></span>.3,500 tonn<span class=\"_ _2\"></span>es, a le<span class=\"_ _2\"></span>vel not se<span class=\"_ _2\"></span>en since 201<span class=\"_ _b\"></span>3 wi<span class=\"_ _2\"></span>th the e<span class=\"_ _2\"></span>xception of t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>OVI<span class=\"_ _2\"></span>D impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d F<span class=\"_ _2\"></span>Y 2020. In this scena<span class=\"_ _2\"></span>rio sof<span class=\"_ _2\"></span>ter d<span class=\"_ _2\"></span>emand wou<span class=\"_ _2\"></span>ld continue to im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t Me<span class=\"_ _2\"></span>dical re<span class=\"_ _2\"></span>venue whi<span class=\"_ _2\"></span>ch would re<span class=\"_ _2\"></span>main at an annuali<span class=\"_ _2\"></span>sed revenue co<span class=\"_ _2\"></span>mparab<span class=\"_ _2\"></span>le to F<span class=\"_ _2\"></span>Y 2025 of c.\u00a358m throu<span class=\"_ _2\"></span>ghout t<span class=\"_ _2\"></span>he goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d, a level, pr<span class=\"_ _2\"></span>ior to F<span class=\"_ _2\"></span>Y 2025, not see<span class=\"_ _2\"></span>n in the pas<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>0 year<span class=\"_ _2\"></span>s. Inventor<span class=\"_ _2\"></span>y is re<span class=\"_ _2\"></span>duced in lin<span class=\"_ _2\"></span>e with s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s consid<span class=\"_ _2\"></span>er scenar<span class=\"_ _2\"></span>io 2 to be a s<span class=\"_ _2\"></span>evere but p<span class=\"_ _2\"></span>lausible s<span class=\"_ _2\"></span>cenari<span class=\"_ _2\"></span>o.<span class=\"_ _2d6\"> </span>Foll<span class=\"_ _2\"></span>owing o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ional chall<span class=\"_ _2\"></span>enge<span class=\"_ _2\"></span>s sal<span class=\"_ _2\"></span>es from th<span class=\"_ _2\"></span>e new PEEK manu<span class=\"_ _2\"></span>factu<span class=\"_ _2\"></span>ring facilit<span class=\"_ _2\"></span>y in China have remain<span class=\"_ _2\"></span>ed at a mo<span class=\"_ _2\"></span>des<span class=\"_ _2\"></span>t level du<span class=\"_ _2\"></span>ring F<span class=\"_ _2\"></span>Y 2025<span class=\"_ _0\"></span>;<span class=\"_ gs5a\"> </span>however, with t<span class=\"_ _2\"></span>he challe<span class=\"_ _2\"></span>nges n<span class=\"_ _2\"></span>ow largel<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved a<span class=\"_ _2\"></span>nd the Commercia<span class=\"_ _2\"></span>l team in place to m<span class=\"_ _2\"></span>ore aggr<span class=\"_ _2\"></span>essi<span class=\"_ _2\"></span>vely pur<span class=\"_ _2\"></span>sue th<span class=\"_ _2\"></span>e opp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tunitie<span class=\"_ _2\"></span>s, volum<span class=\"_ _2\"></span>e grow<span class=\"_ _2\"></span>th is fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span> to accelerate. W<span class=\"_ _2\"></span>hilst t<span class=\"_ _2\"></span>his happ<span class=\"_ _2\"></span>ens there is a p<span class=\"_ _2\"></span>eri<span class=\"_ _2\"></span>od whe<span class=\"_ _2\"></span>re addit<span class=\"_ _2\"></span>ional fun<span class=\"_ _2\"></span>ding is requi<span class=\"_ _2\"></span>red to se<span class=\"_ _2\"></span>e it through to n<span class=\"_ _2\"></span>et cash g<span class=\"_ _2\"></span>enerat<span class=\"_ _2\"></span>ion. In co<span class=\"_ _2\"></span>ncluding o<span class=\"_ _2\"></span>n the<span class=\"_ _2\"></span> goin<span class=\"_ _2\"></span>g concern p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on, it has b<span class=\"_ _2\"></span>een as<span class=\"_ _2\"></span>sumed t<span class=\"_ _2\"></span>hat the Grou<span class=\"_ _2\"></span>p will prov<span class=\"_ _2\"></span>ide th<span class=\"_ _2\"></span>e addit<span class=\"_ _2\"></span>ional fund<span class=\"_ _2\"></span>s in full, which t<span class=\"_ _2\"></span>he Boar<span class=\"_ _2\"></span>d conside<span class=\"_ _2\"></span>rs to be t<span class=\"_ _2\"></span>he wor<span class=\"_ _2\"></span>st c<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span> scenar<span class=\"_ _2\"></span>io. The l<span class=\"_ _2\"></span>oca<span class=\"_ _2\"></span>lly prov<span class=\"_ _2\"></span>ided e<span class=\"_ _2\"></span>xte<span class=\"_ _2\"></span>rnal fundi<span class=\"_ _2\"></span>ng is due for re<span class=\"_ _2\"></span>payme<span class=\"_ _2\"></span>nt in Dece<span class=\"_ _2\"></span>mber 2026. Th<span class=\"_ _2\"></span>e Group has ag<span class=\"_ _2\"></span>reed to ref<span class=\"_ _2\"></span>inance this facili<span class=\"_ _2\"></span>ty t<span class=\"_ _2\"></span>hrough to<span class=\"_ _2\"></span> June 2029 wit<span class=\"_ _2\"></span>h the drawd<span class=\"_ _2\"></span>own of a ne<span class=\"_ _2\"></span>w facilit<span class=\"_ _2\"></span>y in Nove<span class=\"_ _2\"></span>mber 2026 to repay th<span class=\"_ _2\"></span>e exis<span class=\"_ _2\"></span>ting facilit<span class=\"_ _2\"></span>y. This facilit<span class=\"_ _2\"></span>y is n<span class=\"_ _2\"></span>ot commit<span class=\"_ _2\"></span>ted until i<span class=\"_ _2\"></span>t is drawn d<span class=\"_ _2\"></span>own<span class=\"_ _2\"></span> and the<span class=\"_ _2\"></span>refore the g<span class=\"_ _2\"></span>oing conce<span class=\"_ _2\"></span>rn as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment as<span class=\"_ _2\"></span>sumes t<span class=\"_ _2\"></span>hat the \u00a324.6m is r<span class=\"_ _2\"></span>epaid by D<span class=\"_ _2\"></span>ecemb<span class=\"_ _2\"></span>er 2026, which wo<span class=\"_ _2\"></span>uld require a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tial drawd<span class=\"_ _2\"></span>own of th<span class=\"_ _2\"></span>e UK revo<span class=\"_ _2\"></span>lving c<span class=\"_ _2\"></span>redit facili<span class=\"_ _2\"></span>ty in e<span class=\"_ _2\"></span>ach of the s<span class=\"_ _2\"></span>cenario<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>B<span class=\"_ _2\"></span>ef<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> s<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span> c<span class=\"_ _2\"></span>ash flow<span class=\"_ _2\"></span>s show t<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s signifi<span class=\"_ _2\"></span>cantly <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced cas<span class=\"_ _2\"></span>h headro<span class=\"_ _2\"></span>om, whi<span class=\"_ _2\"></span>ch would re<span class=\"_ _2\"></span>quire continue<span class=\"_ _2\"></span>d use of th<span class=\"_ _2\"></span>e commit<span class=\"_ _2\"></span>ted UK b<span class=\"_ _2\"></span>anking facili<span class=\"_ _2\"></span>ty d<span class=\"_ _2\"></span>uring the g<span class=\"_ _2\"></span>oing con<span class=\"_ _2\"></span>cern pe<span class=\"_ _2\"></span>riod. T<span class=\"_ _2\"></span>he le<span class=\"_ _2\"></span>vel of facilit<span class=\"_ _2\"></span>y draw<span class=\"_ _2\"></span>n down i<span class=\"_ _2\"></span>s foreca<span class=\"_ _2\"></span>st to be similar with the past <span class=\"_ _0\"></span>two finan<span class=\"_ _0\"></span>cial <span class=\"_ _0\"></span>years. The l<span class=\"_ _2\"></span>evel of facilit<span class=\"_ _2\"></span>y draw<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n is higher i<span class=\"_ _2\"></span>n scenari<span class=\"_ _2\"></span>o 2 but in nei<span class=\"_ _2\"></span>ther s<span class=\"_ _2\"></span>cenario is t<span class=\"_ _2\"></span>he commit<span class=\"_ _2\"></span>ted facilit<span class=\"_ _2\"></span>y fully dra<span class=\"_ _2\"></span>wn, nor dra<span class=\"_ _2\"></span>wn for the w<span class=\"_ _2\"></span>hol<span class=\"_ _2\"></span>e year<span class=\"_ _b\"></span>. W<span class=\"_ _2\"></span>ith c<span class=\"_ _2\"></span>ash leve<span class=\"_ _2\"></span>ls lower t<span class=\"_ _2\"></span>han has his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>ally be<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>ase for V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex<span class=\"_ _2\"></span>, par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>larly if t<span class=\"_ _2\"></span>he aforeme<span class=\"_ _2\"></span>ntione<span class=\"_ _2\"></span>d new China bank facili<span class=\"_ _2\"></span>ty is n<span class=\"_ _2\"></span>ot drawn d<span class=\"_ _2\"></span>own and t<span class=\"_ _2\"></span>herefore t<span class=\"_ _2\"></span>he exi<span class=\"_ _2\"></span>sting facil<span class=\"_ _2\"></span>ity r<span class=\"_ _2\"></span>equires re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent using th<span class=\"_ _2\"></span>e UK revol<span class=\"_ _2\"></span>ving credi<span class=\"_ _2\"></span>t facilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, or other a<span class=\"_ _2\"></span>s yet unse<span class=\"_ _2\"></span>cured ne<span class=\"_ _2\"></span>w facilitie<span class=\"_ _2\"></span>s, in De<span class=\"_ _2\"></span>cembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>6, the Gro<span class=\"_ _2\"></span>up and Company have id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed a numb<span class=\"_ _2\"></span>er of mitig<span class=\"_ _2\"></span>ating ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>hich are re<span class=\"_ _2\"></span>adily avail<span class=\"_ _2\"></span>able to incr<span class=\"_ _2\"></span>ease th<span class=\"_ _2\"></span>e headro<span class=\"_ _2\"></span>om. T<span class=\"_ _2\"></span>hese i<span class=\"_ _2\"></span>nclude:<span class=\"_ _2d6\"> </span>\u2022 Use of commit<span class=\"_ _2\"></span>ted facilit<span class=\"_ _2\"></span>y \u2013<span class=\"ff29 ls1 ws1\"> the undrawn co<span class=\"_ _2\"></span>mmit<span class=\"_ _2\"></span>ted facilit<span class=\"_ _2\"></span>y coul<span class=\"_ _2\"></span>d be draw<span class=\"_ _2\"></span>n at shor<span class=\"_ _2\"></span>t not<span class=\"_ _2\"></span>ice. C<span class=\"_ _0\"></span>onver<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>ons wit<span class=\"_ _2\"></span>h our bankin<span class=\"_ _2\"></span>g par<span class=\"_ _2\"></span>tner<span class=\"_ _2\"></span>s </span>indic<span class=\"_ _2\"></span>ate that the \u00a3<span class=\"_ _2\"></span>20m uncom<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted accordi<span class=\"_ _2\"></span>on could als<span class=\"_ _2\"></span>o be rea<span class=\"_ _2\"></span>dily acce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d. The cove<span class=\"_ _2\"></span>nants of t<span class=\"_ _2\"></span>he facilit<span class=\"_ _2\"></span>y have be<span class=\"_ _2\"></span>en succes<span class=\"_ _2\"></span>sfull<span class=\"_ _2\"></span>y teste<span class=\"_ _2\"></span>d unde<span class=\"_ _2\"></span>r each of the s<span class=\"_ _2\"></span>cenari<span class=\"_ _2\"></span>os.<span class=\"_ _2d6\"> </span>\u2022 Se<span class=\"_ _2\"></span>curi<span class=\"_ _2\"></span>ng ad<span class=\"_ _2\"></span>dit<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l deb<span class=\"_ _2\"></span>t fac<span class=\"_ _2\"></span>iliti<span class=\"_ _2\"></span>es \u2013 <span class=\"ff29\">th<span class=\"_ _2\"></span>e company coul<span class=\"_ _2\"></span>d see<span class=\"_ _2\"></span>k to obtai<span class=\"_ _2\"></span>n additi<span class=\"_ _2\"></span>onal de<span class=\"_ _2\"></span>bt from ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng banking p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>tner<span class=\"_ _2\"></span>s or othe<span class=\"_ _2\"></span>r potential<span class=\"_ _2\"></span> </span>lenders;<span class=\"_ _2d6\"> </span>\u2022 Def<span class=\"_ _2\"></span>erral o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>pit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ditu<span class=\"_ _2\"></span>re \u2013<span class=\"ff29\"> the b<span class=\"_ _2\"></span>ase c<span class=\"_ _2\"></span>ase c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al invest<span class=\"_ _2\"></span>ment over t<span class=\"_ _2\"></span>he nex<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>2 months is l<span class=\"_ _2\"></span>ower than re<span class=\"_ _2\"></span>cent year<span class=\"_ _2\"></span>s wit<span class=\"_ _2\"></span>h major pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s now<span class=\"_ _2\"></span> </span>compl<span class=\"_ _2\"></span>eted. T<span class=\"_ _2\"></span>his could b<span class=\"_ _2\"></span>e reduced f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her by limit<span class=\"_ _2\"></span>ing ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture to ess<span class=\"_ _2\"></span>ential pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and defe<span class=\"_ _2\"></span>rring all ot<span class=\"_ _2\"></span>her proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ts la<span class=\"_ _2\"></span>ter into 202<span class=\"_ _0\"></span>6 or be<span class=\"_ _2\"></span>yond.<span class=\"_ _2d6\"> </span>\u2022 Reduction in discretionary o<span class=\"_ _0\"></span>verheads \u2013<span class=\"_ _0\"></span><span class=\"ff29 ls1 ws1\"> cost<span class=\"_ _2\"></span>s would b<span class=\"_ _2\"></span>e limite<span class=\"_ _2\"></span>d to priori<span class=\"_ _2\"></span>tise an<span class=\"_ _2\"></span>d suppo<span class=\"_ _2\"></span>rt c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er-related a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y. </span>\u2022 Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er re<span class=\"_ _2\"></span>du<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion in i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y l<span class=\"_ _2\"></span>evels \u2013<span class=\"ff29\"> t<span class=\"_ _2\"></span>he eleva<span class=\"_ _2\"></span>ted inventor<span class=\"_ _2\"></span>y le<span class=\"_ _2\"></span>vel se<span class=\"_ _2\"></span>en at the en<span class=\"_ _2\"></span>d of F<span class=\"_ _2\"></span>Y 2023 has bee<span class=\"_ _2\"></span>n par<span class=\"_ _2\"></span>tiall<span class=\"_ _2\"></span>y unwound ac<span class=\"_ _2\"></span>ross </span>F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024 and FY 2025 with a f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her red<span class=\"_ _2\"></span>uct<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>argete<span class=\"_ _2\"></span>d in F<span class=\"_ _2\"></span>Y 2026. The scena<span class=\"_ _2\"></span>rios n<span class=\"_ _2\"></span>oted abo<span class=\"_ _2\"></span>ve include a<span class=\"_ _2\"></span>n accelerat<span class=\"_ _2\"></span>ion of the i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y unwind bu<span class=\"_ _2\"></span>t a more ag<span class=\"_ _2\"></span>gres<span class=\"_ _2\"></span>sive app<span class=\"_ _2\"></span>roach cou<span class=\"_ _2\"></span>ld be t<span class=\"_ _2\"></span>aken to provid<span class=\"_ _2\"></span>e additi<span class=\"_ _2\"></span>onal ca<span class=\"_ _2\"></span>sh reso<span class=\"_ _2\"></span>urces.<span class=\"_ _2d6\"> </span>\u2022 Reduc<span class=\"_ _2\"></span>tion/deferral/<span class=\"_ _b\"></span>c<span class=\"_ _2\"></span>ancellation of dividen<span class=\"_ _2\"></span>ds \u2013<span class=\"ff29 ls1 ws1\"> the Boa<span class=\"_ _2\"></span>rd conside<span class=\"_ _2\"></span>rs th<span class=\"_ _2\"></span>e cash p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on and intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s of all st<span class=\"_ _2\"></span>akehold<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>efore </span>recomm<span class=\"_ _2\"></span>ending p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt of a divid<span class=\"_ _2\"></span>end. A di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd has be<span class=\"_ _2\"></span>en prop<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d for paym<span class=\"_ _2\"></span>ent in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2026 of c.\u00a340<span class=\"_ _2\"></span>m and in the p<span class=\"_ _2\"></span>ast an interim di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd of c.\u00a31<span class=\"_ _b\"></span>2m has been p<span class=\"_ _2\"></span>aid in Jul<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, g<span class=\"_ _2\"></span>iving a co<span class=\"_ _2\"></span>mbined a<span class=\"_ _2\"></span>nnual out<span class=\"_ _2\"></span>flo<span class=\"_ _2\"></span>w of c.\u00a352m.<span class=\"_ _2d6\"> </span><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gscf\">Rever<span class=\"_ _2\"></span>se s<span class=\"_ _2\"></span>tres<span class=\"_ _2\"></span>s testi<span class=\"_ _2\"></span>ng was pe<span class=\"_ _2\"></span>rfor<span class=\"_ _2\"></span>med to id<span class=\"_ _2\"></span>entif<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e level that s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s would ne<span class=\"_ _2\"></span>ed to dro<span class=\"_ _2\"></span>p by in order fo<span class=\"_ _2\"></span>r the Group o<span class=\"_ _2\"></span>r Company to be unab<span class=\"_ _2\"></span>le </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsd0\">to mee<span class=\"_ _2\"></span>t its lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es as the<span class=\"_ _2\"></span>y fall due befo<span class=\"_ _2\"></span>re the end of t<span class=\"_ _2\"></span>he goin<span class=\"_ _2\"></span>g concern a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt peri<span class=\"_ _2\"></span>od. Sa<span class=\"_ _2\"></span>les volu<span class=\"_ _2\"></span>mes wo<span class=\"_ _2\"></span>uld nee<span class=\"_ _2\"></span>d to consiste<span class=\"_ _2\"></span>ntly dro<span class=\"_ _2\"></span>p </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsd1\">material<span class=\"_ _2\"></span>ly bel<span class=\"_ _2\"></span>ow the lo<span class=\"_ _2\"></span>w point in s<span class=\"_ _2\"></span>cenario 2 w<span class=\"_ _2\"></span>hich is not co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d plausib<span class=\"_ _2\"></span>le.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs68\">A<span class=\"_ _2\"></span>s a result of th<span class=\"_ _2\"></span>is det<span class=\"_ _2\"></span>ailed as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt and with r<span class=\"_ _2\"></span>eference to the G<span class=\"_ _2\"></span>roup and Company<span class=\"_ _2\"></span>\u2019s strong ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et, ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng commit<span class=\"_ _2\"></span>ted facili<span class=\"_ _2\"></span>ties an<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gsd2\">the c<span class=\"_ _2\"></span>ash pres<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ving l<span class=\"_ _2\"></span>ever<span class=\"_ _2\"></span>s at both th<span class=\"_ _2\"></span>e Group and Compa<span class=\"_ _2\"></span>ny\u2019s dispos<span class=\"_ _2\"></span>al, but als<span class=\"_ _2\"></span>o ackn<span class=\"_ _2\"></span>owle<span class=\"_ _2\"></span>dging th<span class=\"_ _2\"></span>e current e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c uncer<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y cre<span class=\"_ _2\"></span>ated by </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gsd3\">the incr<span class=\"_ _2\"></span>ease in gl<span class=\"_ _2\"></span>obal t<span class=\"_ _2\"></span>arif<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>, par<span class=\"_ _2\"></span>ticula<span class=\"_ _2\"></span>rly in the U<span class=\"_ _2\"></span>S, the de<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>sed ch<span class=\"_ _2\"></span>emica<span class=\"_ _2\"></span>l sec<span class=\"_ _2\"></span>tor an<span class=\"_ _2\"></span>d the war in U<span class=\"_ _2\"></span>kraine continu<span class=\"_ _2\"></span>ing, the Bo<span class=\"_ _2\"></span>ard has conc<span class=\"_ _2\"></span>luded<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gsd4\">that bot<span class=\"_ _2\"></span>h the Group a<span class=\"_ _2\"></span>nd Company have suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent liquidi<span class=\"_ _2\"></span>ty to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>eir obli<span class=\"_ _2\"></span>gations w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ey fall due for a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of at leas<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs6b\">the date of t<span class=\"_ _2\"></span>his repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>. For th<span class=\"_ _2\"></span>is reaso<span class=\"_ _2\"></span>n, they continu<span class=\"_ _2\"></span>e to adop<span class=\"_ _2\"></span>t the go<span class=\"_ _2\"></span>ing concer<span class=\"_ _2\"></span>n basis for pre<span class=\"_ _2\"></span>paring t<span class=\"_ _2\"></span>he financi<span class=\"_ _2\"></span>al st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls1 ws1 gsd6\"> <span class=\"fc6 ls10 ws17\">Cr<span class=\"_ _0\"></span>itical judgements mad<span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span> applying accounting<span class=\"_ _0\"></span> policies </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsd7\">The c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>ving es<span class=\"_ _2\"></span>timati<span class=\"_ _2\"></span>on uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y are show<span class=\"_ _2\"></span>n belo<span class=\"_ _2\"></span>w<span class=\"_ _0\"></span>. The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors a<span class=\"_ _2\"></span>lso consi<span class=\"_ _2\"></span>der the c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s, oth<span class=\"_ _2\"></span>er than </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsd8\">thos<span class=\"_ _2\"></span>e involv<span class=\"_ _2\"></span>ing es<span class=\"_ _2\"></span>timatio<span class=\"_ _2\"></span>n uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty, in the proce<span class=\"_ _2\"></span>ss of ap<span class=\"_ _2\"></span>plyin<span class=\"_ _2\"></span>g accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s that woul<span class=\"_ _2\"></span>d have a signifi<span class=\"_ _2\"></span>cant ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e amount<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsd9\">recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gsda\">The Directors consider that the application<span class=\"_ _0\"></span> of the exc<span class=\"_ _0\"></span>eptional item<span class=\"_ _0\"></span>s accou<span class=\"_ _0\"></span>nting policy involves s<span class=\"_ _0\"></span>ignificant ju<span class=\"_ _0\"></span>dgement, with the application </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsdb\">and area<span class=\"_ _2\"></span>s of judge<span class=\"_ _2\"></span>ment out<span class=\"_ _2\"></span>lined in note 4<span class=\"_ _2\"></span>, consiste<span class=\"_ _2\"></span>nt with th<span class=\"_ _2\"></span>e prior y<span class=\"_ _2\"></span>ear<span class=\"_ _b\"></span>. I<span class=\"_ _2\"></span>n addi<span class=\"_ _2\"></span>tion, as d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed in note 10, the accounting p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y for </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsdc\">prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment re<span class=\"_ _2\"></span>quires th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s to be as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsdd\">amount of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s may not be re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e. The Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tors un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ke a review for indi<span class=\"_ _2\"></span>cator<span class=\"_ _2\"></span>s of potent<span class=\"_ _2\"></span>ial impair<span class=\"_ _2\"></span>ment at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gsde\">date<span class=\"_ _0\"></span>. This assessment is con<span class=\"_ _0\"></span>sidered a critical judgement,<span class=\"_ _0\"></span> particularly where the assets are new and theref<span class=\"_ _0\"></span>ore curre<span class=\"_ _0\"></span>ntly operating<span class=\"_ _0\"></span> well </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsdf\">bel<span class=\"_ _2\"></span>ow cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y and ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to gene<span class=\"_ _2\"></span>rate a loss w<span class=\"_ _2\"></span>hich re<span class=\"_ _2\"></span>quires ong<span class=\"_ _2\"></span>oing fun<span class=\"_ _2\"></span>ding. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse0\">The<span class=\"_ _2\"></span>re are no othe<span class=\"_ _2\"></span>r judge<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s that the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have made in t<span class=\"_ _2\"></span>he proce<span class=\"_ _2\"></span>ss of ap<span class=\"_ _2\"></span>plyin<span class=\"_ _2\"></span>g accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s that woul<span class=\"_ _2\"></span>d have a signifi<span class=\"_ _2\"></span>cant </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse1\">ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on the am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls69 ws85 gse2\">Sourc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> estimati<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> uncertainty<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse3\">The G<span class=\"_ _2\"></span>roup use<span class=\"_ _2\"></span>s est<span class=\"_ _2\"></span>imates and a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions in ap<span class=\"_ _2\"></span>plying a<span class=\"_ _2\"></span>ccounting po<span class=\"_ _2\"></span>licie<span class=\"_ _2\"></span>s to value bala<span class=\"_ _2\"></span>nces and t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons recor<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e financial </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse4\">st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>nd assum<span class=\"_ _2\"></span>ptions t<span class=\"_ _2\"></span>hat, if rev<span class=\"_ _2\"></span>ised, wo<span class=\"_ _2\"></span>uld have a signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt risk of a materi<span class=\"_ _2\"></span>al impac<span class=\"_ _2\"></span>t on t<span class=\"_ _2\"></span>he valuati<span class=\"_ _2\"></span>on of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse5\">and liab<span class=\"_ _2\"></span>ilities w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t finan<span class=\"_ _2\"></span>cial year<span class=\"_ _0\"></span>, and the<span class=\"_ _2\"></span>refore clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as crit<span class=\"_ _2\"></span>ical at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025, are retirem<span class=\"_ _2\"></span>ent ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s (se<span class=\"_ _2\"></span>e note 1<span class=\"_ _0\"></span>8) </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse6\">and the va<span class=\"_ _2\"></span>luation of i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y (se<span class=\"_ _2\"></span>e note 1<span class=\"_ _0\"></span>4)<span class=\"_ _0\"></span>, consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse7\">The c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s and key sou<span class=\"_ _2\"></span>rces of es<span class=\"_ _2\"></span>timatio<span class=\"_ _2\"></span>n uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty t<span class=\"_ _2\"></span>hat the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have cons<span class=\"_ _2\"></span>idere<span class=\"_ _2\"></span>d in the pro<span class=\"_ _2\"></span>cess of a<span class=\"_ _2\"></span>pply<span class=\"_ _2\"></span>ing the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse8\">Group\u2019s accounting p<span class=\"_ _2\"></span>olicie<span class=\"_ _2\"></span>s and that have t<span class=\"_ _2\"></span>he mos<span class=\"_ _2\"></span>t signif<span class=\"_ _2\"></span>icant ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t on t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d in the fina<span class=\"_ _2\"></span>ncial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents ar<span class=\"_ _2\"></span>e include<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gse9\">with<span class=\"_ _2\"></span>in the rele<span class=\"_ _2\"></span>vant notes<span class=\"_ _2\"></span>. Critical ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>nd key sources of e<span class=\"_ _2\"></span>stimat<span class=\"_ _2\"></span>ion unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y can b<span class=\"_ _2\"></span>e ident<span class=\"_ _2\"></span>ified t<span class=\"_ _2\"></span>hrougho<span class=\"_ _2\"></span>ut the note<span class=\"_ _2\"></span>s by the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls92 ws77 gsea\">fol<span class=\"_ _0\"></span>lowi<span class=\"_ _0\"></span>ng symbol<span class=\"_ _0\"></span> <span class=\"_ _7a\"> </span><span class=\"ls1 ws1\">. Manag<span class=\"_ _2\"></span>ement ha<span class=\"_ _2\"></span>s discus<span class=\"_ _2\"></span>sed t<span class=\"_ _2\"></span>hese w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e Audit Commit<span class=\"_ _2\"></span>tee. Th<span class=\"_ _2\"></span>ese sh<span class=\"_ _2\"></span>ould be re<span class=\"_ _2\"></span>ad in conjunc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h the materi<span class=\"_ _2\"></span>al </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gseb\">accounting p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es prov<span class=\"_ _2\"></span>ided in t<span class=\"_ _2\"></span>he notes to th<span class=\"_ _2\"></span>e financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsec\">The co<span class=\"_ _2\"></span>nsidera<span class=\"_ _2\"></span>tion of cr<span class=\"_ _2\"></span>itica<span class=\"_ _2\"></span>l judge<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s and key source<span class=\"_ _2\"></span>s of est<span class=\"_ _2\"></span>imation u<span class=\"_ _2\"></span>ncer<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y inclu<span class=\"_ _2\"></span>des cons<span class=\"_ _2\"></span>iderat<span class=\"_ _2\"></span>ion of the p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsed\">climate chang<span class=\"_ _2\"></span>e on the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e areas consi<span class=\"_ _2\"></span>dered a<span class=\"_ _2\"></span>nd the conc<span class=\"_ _2\"></span>lusions ma<span class=\"_ _2\"></span>de can b<span class=\"_ _2\"></span>e ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d through<span class=\"_ _2\"></span>out the f<span class=\"_ _2\"></span>inancial </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsee\">st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s by the s<span class=\"_ _2\"></span>ym<span class=\"_ _2\"></span>bol <span class=\"_ _6\"> </span> <span class=\"_ _d\"> </span> . N<span class=\"_ _2\"></span>one of t<span class=\"_ _2\"></span>he areas of e<span class=\"_ _2\"></span>stima<span class=\"_ _2\"></span>tion unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y consid<span class=\"_ _2\"></span>ered ha<span class=\"_ _2\"></span>d a signifi<span class=\"_ _2\"></span>cant risk of m<span class=\"_ _2\"></span>aterial ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsef\">the ne<span class=\"_ _2\"></span>xt 12 months as a resul<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e, althoug<span class=\"_ _2\"></span>h it is noted t<span class=\"_ _2\"></span>hat there coul<span class=\"_ _2\"></span>d be a mo<span class=\"_ _2\"></span>re signifi<span class=\"_ _2\"></span>cant imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t over the m<span class=\"_ _2\"></span>edium </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf0\">and<span class=\"_ gs5a\"> </span>lo<span class=\"_ _2\"></span>nger-term tim<span class=\"_ _2\"></span>e frames<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gsf1\">Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r ar<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>s of j<span class=\"_ _2\"></span>udg<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d sou<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>f es<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>mat<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n un<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>ty<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf2\">The f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s include ot<span class=\"_ _2\"></span>her area<span class=\"_ _2\"></span>s of judge<span class=\"_ _2\"></span>ment and s<span class=\"_ _2\"></span>ources of es<span class=\"_ _2\"></span>timati<span class=\"_ _2\"></span>on uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y which d<span class=\"_ _2\"></span>o not me<span class=\"_ _2\"></span>et the ab<span class=\"_ _2\"></span>ove def<span class=\"_ _2\"></span>initio<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf3\">of criti<span class=\"_ _2\"></span>cal ei<span class=\"_ _2\"></span>ther due to t<span class=\"_ _2\"></span>he level o<span class=\"_ _2\"></span>f risk or th<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e of the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>; howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, the<span class=\"_ _2\"></span>y appl<span class=\"_ _2\"></span>y to the mea<span class=\"_ _2\"></span>surement of ce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ain </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf4\">material a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d liabiliti<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e includ<span class=\"_ _2\"></span>e the use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic live<span class=\"_ _2\"></span>s and resi<span class=\"_ _2\"></span>dual value of p<span class=\"_ _2\"></span>rope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf5\">recog<span class=\"_ _2\"></span>nitio<span class=\"_ _2\"></span>n of deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n balance<span class=\"_ _2\"></span>s for which t<span class=\"_ _2\"></span>here is unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e long<span class=\"_ _2\"></span>er-term recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls1 ws1 gs142\"> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion to a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng p<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to e<span class=\"_ _2\"></span>xcep<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms<span class=\"_ _2\"></span> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs143\">The a<span class=\"_ _2\"></span>pplic<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the accountin<span class=\"_ _2\"></span>g polic<span class=\"_ _2\"></span>y for e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items cont<span class=\"_ _2\"></span>ains a numb<span class=\"_ _2\"></span>er of judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e include d<span class=\"_ _2\"></span>eterm<span class=\"_ _2\"></span>ining whe<span class=\"_ _2\"></span>ther an </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs144\">item woul<span class=\"_ _2\"></span>d have a material i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e under<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding of t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance if it was in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d within p<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal profit for </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs145\">the year, including the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on tre<span class=\"_ _2\"></span>nds<span class=\"_ _2\"></span>/move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>ial peri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. In add<span class=\"_ _2\"></span>ition, d<span class=\"_ _2\"></span>eterminin<span class=\"_ _2\"></span>g whet<span class=\"_ _2\"></span>her an item is u<span class=\"_ _2\"></span>nusual in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs146\">nature is a mat<span class=\"_ _2\"></span>ter of jud<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt which re<span class=\"_ _2\"></span>quires com<span class=\"_ _2\"></span>paris<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h other item<span class=\"_ _2\"></span>s to conclud<span class=\"_ _2\"></span>e if it is suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ently di<span class=\"_ _2\"></span>fferent to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs147\">of bein<span class=\"_ _2\"></span>g unusual in nature. </div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls1 ws1 gs2f0\"> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d key sou<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>s of e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>o val<span class=\"_ _2\"></span>uat<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n of in<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>tori<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f1\">The c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of inventor<span class=\"_ _2\"></span>y, comprisi<span class=\"_ _2\"></span>ng raw material<span class=\"_ _2\"></span>s, work in p<span class=\"_ _2\"></span>rogres<span class=\"_ _2\"></span>s and finis<span class=\"_ _2\"></span>hed go<span class=\"_ _2\"></span>ods tot<span class=\"_ _2\"></span>alling \u00a31<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _b\"></span>7m, require<span class=\"_ _2\"></span>s the us<span class=\"_ _2\"></span>e of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f2\">est<span class=\"_ _2\"></span>imates and ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent. Th<span class=\"_ _2\"></span>e Group ab<span class=\"_ _2\"></span>sorb<span class=\"_ _2\"></span>s direc<span class=\"_ _2\"></span>tly a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibut<span class=\"_ _2\"></span>able cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s over the hig<span class=\"_ _2\"></span>her of ac<span class=\"_ _2\"></span>tual pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and nor<span class=\"_ _2\"></span>mal produ<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f3\">avoid ab<span class=\"_ _2\"></span>sor<span class=\"_ _2\"></span>bing more o<span class=\"_ _2\"></span>verhea<span class=\"_ _2\"></span>ds than incur<span class=\"_ _2\"></span>red in pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>s of high pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion o<span class=\"_ _2\"></span>r absor<span class=\"_ _2\"></span>bing exce<span class=\"_ _2\"></span>ss over<span class=\"_ _2\"></span>heads in p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds of low pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f4\">Judg<span class=\"_ _2\"></span>ement is re<span class=\"_ _2\"></span>quired w<span class=\"_ _2\"></span>hen as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sing the l<span class=\"_ _2\"></span>evel of no<span class=\"_ _2\"></span>rmal pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion to com<span class=\"_ _2\"></span>pare wi<span class=\"_ _2\"></span>th the ac<span class=\"_ _2\"></span>tual p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in deter<span class=\"_ _2\"></span>mining the rate a<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls64 ws5 gs2f5\">which to absorb the<span class=\"_ _0\"></span> directly attributab<span class=\"_ _2\"></span>le costs. This judgement cons<span class=\"_ _0\"></span>iders historical production levels and budgeted production, as wel<span class=\"_ _0\"></span>l </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f6\">as<span class=\"_ gs5a\"> </span>the re<span class=\"_ _2\"></span>lations<span class=\"_ _2\"></span>hip bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en produ<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s when con<span class=\"_ _2\"></span>cluding on t<span class=\"_ _2\"></span>he appro<span class=\"_ _2\"></span>priate l<span class=\"_ _2\"></span>evel over w<span class=\"_ _2\"></span>hich to abs<span class=\"_ _2\"></span>orb pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f7\">The<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>y es<span class=\"_ _2\"></span>timate is in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of t<span class=\"_ _2\"></span>he level o<span class=\"_ _2\"></span>f variatio<span class=\"_ _2\"></span>ns, includ<span class=\"_ _2\"></span>ing materia<span class=\"_ _2\"></span>l usag<span class=\"_ _2\"></span>e and purchas<span class=\"_ _2\"></span>e price var<span class=\"_ _2\"></span>iances<span class=\"_ _2\"></span>, bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n ac<span class=\"_ _2\"></span>tual and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f8\">st<span class=\"_ _2\"></span>andard cos<span class=\"_ _2\"></span>t abs<span class=\"_ _2\"></span>orb<span class=\"_ _2\"></span>ed into inventor<span class=\"_ _2\"></span>y at ea<span class=\"_ _2\"></span>ch peri<span class=\"_ _2\"></span>od end. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment use<span class=\"_ _2\"></span>s it<span class=\"_ _2\"></span>s deta<span class=\"_ _2\"></span>iled e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>rience in t<span class=\"_ _2\"></span>he proce<span class=\"_ _2\"></span>ss of form<span class=\"_ _2\"></span>ing it<span class=\"_ _2\"></span>s view o<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2f9\">the ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ents re<span class=\"_ _2\"></span>quired to re<span class=\"_ _2\"></span>cord inventor<span class=\"_ _2\"></span>y at co<span class=\"_ _2\"></span>st. Ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent has as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed th<span class=\"_ _2\"></span>e range of p<span class=\"_ _2\"></span>ossib<span class=\"_ _2\"></span>le outcom<span class=\"_ _2\"></span>es whi<span class=\"_ _2\"></span>ch might resul<span class=\"_ _2\"></span>t from a </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2fa\">change in a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions and ha<span class=\"_ _2\"></span>s deter<span class=\"_ _2\"></span>mined thi<span class=\"_ _2\"></span>s to be from a \u00a31<span class=\"_ _b\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m increas<span class=\"_ _2\"></span>e in inventor<span class=\"_ _2\"></span>y to a \u00a35.9m redu<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on in inventor<span class=\"_ _2\"></span>y at 3<span class=\"_ _2\"></span>0<span class=\"_ gs5a\"> </span>Septe<span class=\"_ _2\"></span>mber<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2fb\">2025 (30 Septem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a30.5m increase i<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y to a \u00a34.<span class=\"_ _0\"></span>7m reduct<span class=\"_ _2\"></span>ion in inventor<span class=\"_ _2\"></span>y).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2fc\">Inventor<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns are put in pla<span class=\"_ _2\"></span>ce for slow m<span class=\"_ _2\"></span>oving and p<span class=\"_ _2\"></span>otentiall<span class=\"_ _2\"></span>y obs<span class=\"_ _2\"></span>olete invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y as well as da<span class=\"_ _2\"></span>maged a<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>/or out of sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icati<span class=\"_ _2\"></span>on </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2fd\">produ<span class=\"_ _2\"></span>ct w<span class=\"_ _2\"></span>here cos<span class=\"_ _2\"></span>t is consid<span class=\"_ _2\"></span>ered to b<span class=\"_ _2\"></span>e higher t<span class=\"_ _2\"></span>han net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value. Th<span class=\"_ _2\"></span>e level of pro<span class=\"_ _2\"></span>visio<span class=\"_ _2\"></span>ning is an es<span class=\"_ _2\"></span>timate, wit<span class=\"_ _2\"></span>h judge<span class=\"_ _2\"></span>ment requi<span class=\"_ _2\"></span>red on </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2fe\">agei<span class=\"_ _2\"></span>ng, custo<span class=\"_ _2\"></span>mer ord<span class=\"_ _2\"></span>er profil<span class=\"_ _2\"></span>es, alte<span class=\"_ _2\"></span>rnative ro<span class=\"_ _2\"></span>utes to market an<span class=\"_ _2\"></span>d the opti<span class=\"_ _2\"></span>on to repro<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>. The e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he range of p<span class=\"_ _2\"></span>ossi<span class=\"_ _2\"></span>ble outcom<span class=\"_ _2\"></span>es </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2ff\">is an incre<span class=\"_ _2\"></span>ase in the v<span class=\"_ _2\"></span>alue of inventor<span class=\"_ _2\"></span>y of \u00a30.9m to a de<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e of \u00a33.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.9m increas<span class=\"_ _2\"></span>e in inventor<span class=\"_ _2\"></span>y to a de<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs300\">\u00a33.2m) and is the<span class=\"_ _2\"></span>refore not consi<span class=\"_ _2\"></span>dered to m<span class=\"_ _2\"></span>aterially i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls1 ws1 gs401\"> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d key sou<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>s of e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>o pen<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ion s<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e val<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs402\">The v<span class=\"_ _2\"></span>aluation o<span class=\"_ _2\"></span>f pensio<span class=\"_ _2\"></span>n sche<span class=\"_ _2\"></span>me liabili<span class=\"_ _2\"></span>ties is c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d in accordan<span class=\"_ _2\"></span>ce with Gro<span class=\"_ _2\"></span>up poli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he valua<span class=\"_ _2\"></span>tions are p<span class=\"_ _2\"></span>repare<span class=\"_ _2\"></span>d by indep<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs403\">qualifi<span class=\"_ _2\"></span>ed ac<span class=\"_ _2\"></span>tuari<span class=\"_ _2\"></span>es, bu<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>re require<span class=\"_ _2\"></span>d in relatio<span class=\"_ _2\"></span>n to the as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns for pensi<span class=\"_ _2\"></span>on increa<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>nflatio<span class=\"_ _2\"></span>n, the disco<span class=\"_ _2\"></span>unt rate<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs404\">applied and member longevity,<span class=\"_ _0\"></span> which underpin the v<span class=\"_ _0\"></span>aluations. In<span class=\"_ _0\"></span>formation about the a<span class=\"_ _0\"></span>ssumptions rela<span class=\"_ _0\"></span>ting to<span class=\"_ _0\"></span> retirement<span class=\"_ _0\"></span> benefit assets<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs405\">and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns and als<span class=\"_ _2\"></span>o the sens<span class=\"_ _2\"></span>itiv<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the pe<span class=\"_ _2\"></span>nsion as<span class=\"_ _2\"></span>set an<span class=\"_ _2\"></span>d liabilit<span class=\"_ _2\"></span>y to move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in thes<span class=\"_ _2\"></span>e assu<span class=\"_ _2\"></span>mptions i<span class=\"_ _2\"></span>s prese<span class=\"_ _2\"></span>nted bel<span class=\"_ _2\"></span>ow. The<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs406\">sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty sh<span class=\"_ _2\"></span>ows th<span class=\"_ _2\"></span>at a change in t<span class=\"_ _2\"></span>he est<span class=\"_ _2\"></span>imatio<span class=\"_ _2\"></span>n assumpt<span class=\"_ _2\"></span>ions coul<span class=\"_ _2\"></span>d result in a mate<span class=\"_ _2\"></span>rial chang<span class=\"_ _2\"></span>e in the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>ying val<span class=\"_ _2\"></span>ue of the s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs407\">and liab<span class=\"_ _2\"></span>ilities w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>2 months.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls10 ws17 gsf7\">New acc<span class=\"_ _0\"></span>ounting standards and amendments<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span> existing standards </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsf8\">Ne<span class=\"_ _2\"></span>w sta<span class=\"_ _2\"></span>ndards and a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ents to e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting st<span class=\"_ _2\"></span>andard<span class=\"_ _2\"></span>s were ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive for t<span class=\"_ _2\"></span>he financi<span class=\"_ _2\"></span>al year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025, which includ<span class=\"_ _2\"></span>ed: </div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsf9\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsfa\">Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 1 \u2013 Liabil<span class=\"_ _2\"></span>ities w<span class=\"_ _2\"></span>ith Covenant<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsfb\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsfc\">Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nt to IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>6 \u2013 Leas<span class=\"_ _2\"></span>e Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in a Sal<span class=\"_ _2\"></span>e and Lea<span class=\"_ _2\"></span>seba<span class=\"_ _2\"></span>ck; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gsfd\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsfe\">Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 7 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Su<span class=\"_ _2\"></span>pplier F<span class=\"_ _2\"></span>inance Ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gsff\">No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e have had a mater<span class=\"_ _2\"></span>ial impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d or Company result o<span class=\"_ _2\"></span>r financia<span class=\"_ _2\"></span>l posit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "New acc<span class=\"_ _0\"></span>ounting standards and amendments<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span> existing standards Ne<span class=\"_ _2\"></span>w sta<span class=\"_ _2\"></span>ndards and a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ents to e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting st<span class=\"_ _2\"></span>andard<span class=\"_ _2\"></span>s were ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive for t<span class=\"_ _2\"></span>he financi<span class=\"_ _2\"></span>al year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025, which includ<span class=\"_ _2\"></span>ed: \u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 1 \u2013 Liabil<span class=\"_ _2\"></span>ities w<span class=\"_ _2\"></span>ith Covenant<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nt to IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>6 \u2013 Leas<span class=\"_ _2\"></span>e Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in a Sal<span class=\"_ _2\"></span>e and Lea<span class=\"_ _2\"></span>seba<span class=\"_ _2\"></span>ck; and<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 7 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Su<span class=\"_ _2\"></span>pplier F<span class=\"_ _2\"></span>inance Ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e have had a mater<span class=\"_ _2\"></span>ial impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d or Company result o<span class=\"_ _2\"></span>r financia<span class=\"_ _2\"></span>l posit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span>Sta<span class=\"_ _2\"></span>nda<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ive f<span class=\"_ _2\"></span>rom 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025 o<span class=\"_ _2\"></span>nwa<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s A numbe<span class=\"_ _2\"></span>r of st<span class=\"_ _2\"></span>andards, a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons have be<span class=\"_ _2\"></span>en issu<span class=\"_ _2\"></span>ed and en<span class=\"_ _2\"></span>dor<span class=\"_ _2\"></span>sed by th<span class=\"_ _2\"></span>e UK but a<span class=\"_ _2\"></span>re not yet ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e in the UK an<span class=\"_ _2\"></span>d, according<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has not yet ad<span class=\"_ _2\"></span>opted t<span class=\"_ _2\"></span>hem. T<span class=\"_ _2\"></span>hese i<span class=\"_ _2\"></span>nclude: \u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 2<span class=\"_ _0\"></span>1 \u2013 Lac<span class=\"_ _2\"></span>k of Exchan<span class=\"_ _2\"></span>geabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y; and<span class=\"_ _2d6\"> </span>\u2022 Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Clas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>ation an<span class=\"_ _2\"></span>d Measu<span class=\"_ _2\"></span>rement of Fina<span class=\"_ _2\"></span>ncial Ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to have a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated or Company re<span class=\"_ _2\"></span>sult or finan<span class=\"_ _2\"></span>cial po<span class=\"_ _2\"></span>sition.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup continu<span class=\"_ _2\"></span>es to moni<span class=\"_ _2\"></span>tor the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct of ot<span class=\"_ _2\"></span>her new s<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>dards and inte<span class=\"_ _2\"></span>rpret<span class=\"_ _2\"></span>ations w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e endo<span class=\"_ _2\"></span>rse<span class=\"_ _2\"></span>d and requ<span class=\"_ _2\"></span>ire ado<span class=\"_ _2\"></span>ption by t<span class=\"_ _2\"></span>he Group in fu<span class=\"_ _2\"></span>ture repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iods<span class=\"_ _2\"></span>. The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t any other s<span class=\"_ _2\"></span>tanda<span class=\"_ _2\"></span>rds, ame<span class=\"_ _2\"></span>ndment<span class=\"_ _2\"></span>s or inter<span class=\"_ _2\"></span>preta<span class=\"_ _2\"></span>tions issue<span class=\"_ _2\"></span>d by the I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>SB, but not ye<span class=\"_ _2\"></span>t appli<span class=\"_ _2\"></span>cabl<span class=\"_ _2\"></span>e, will have a materia<span class=\"_ _2\"></span>l impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e Group\u2019s consoli<span class=\"_ _2\"></span>dated resul<span class=\"_ _2\"></span>t or financ<span class=\"_ _2\"></span>ial posi<span class=\"_ _2\"></span>tion.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls5 ws1 gs101\">Sta<span class=\"_ _2\"></span>nda<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s e<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ive f<span class=\"_ _2\"></span>rom 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025 o<span class=\"_ _2\"></span>nwa<span class=\"_ _2\"></span>rd<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs102\">A numbe<span class=\"_ _2\"></span>r of st<span class=\"_ _2\"></span>andards, a<span class=\"_ _2\"></span>mendm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons have be<span class=\"_ _2\"></span>en issu<span class=\"_ _2\"></span>ed and en<span class=\"_ _2\"></span>dor<span class=\"_ _2\"></span>sed by th<span class=\"_ _2\"></span>e UK but a<span class=\"_ _2\"></span>re not yet ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e in the UK an<span class=\"_ _2\"></span>d, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs103\">according<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has not yet ad<span class=\"_ _2\"></span>opted t<span class=\"_ _2\"></span>hem. T<span class=\"_ _2\"></span>hese i<span class=\"_ _2\"></span>nclude: </div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs104\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs105\">Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 2<span class=\"_ _0\"></span>1 \u2013 Lac<span class=\"_ _2\"></span>k of Exchan<span class=\"_ _2\"></span>geabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs106\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs107\">Am<span class=\"_ _2\"></span>endme<span class=\"_ _2\"></span>nts to I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9 and IF<span class=\"_ _2\"></span>RS 7 \u2013 Clas<span class=\"_ _2\"></span>sific<span class=\"_ _2\"></span>ation an<span class=\"_ _2\"></span>d Measu<span class=\"_ _2\"></span>rement of Fina<span class=\"_ _2\"></span>ncial Ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs108\">No<span class=\"_ _2\"></span>ne of thes<span class=\"_ _2\"></span>e are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to have a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated or Company re<span class=\"_ _2\"></span>sult or finan<span class=\"_ _2\"></span>cial po<span class=\"_ _2\"></span>sition.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs109\">The G<span class=\"_ _2\"></span>roup continu<span class=\"_ _2\"></span>es to moni<span class=\"_ _2\"></span>tor the pote<span class=\"_ _2\"></span>ntial impa<span class=\"_ _2\"></span>ct of ot<span class=\"_ _2\"></span>her new s<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>dards and inte<span class=\"_ _2\"></span>rpret<span class=\"_ _2\"></span>ations w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e endo<span class=\"_ _2\"></span>rse<span class=\"_ _2\"></span>d and requ<span class=\"_ _2\"></span>ire </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs10a\">ado<span class=\"_ _2\"></span>ption by t<span class=\"_ _2\"></span>he Group in fu<span class=\"_ _2\"></span>ture repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iods<span class=\"_ _2\"></span>. The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t any other s<span class=\"_ _2\"></span>tanda<span class=\"_ _2\"></span>rds, ame<span class=\"_ _2\"></span>ndment<span class=\"_ _2\"></span>s or inter<span class=\"_ _2\"></span>preta<span class=\"_ _2\"></span>tions </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs10b\">issue<span class=\"_ _2\"></span>d by the I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>SB, but not ye<span class=\"_ _2\"></span>t appli<span class=\"_ _2\"></span>cabl<span class=\"_ _2\"></span>e, will have a materia<span class=\"_ _2\"></span>l impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e Group\u2019s consoli<span class=\"_ _2\"></span>dated resul<span class=\"_ _2\"></span>t or financ<span class=\"_ _2\"></span>ial posi<span class=\"_ _2\"></span>tion.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "2. SEGMENT REPORTI<span class=\"_ _2\"></span>NG<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup comp<span class=\"_ _2\"></span>lies w<span class=\"_ _2\"></span>ith IF<span class=\"_ _2\"></span>RS 8 \u2013 O<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing Se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch require<span class=\"_ _2\"></span>s ope<span class=\"_ _2\"></span>rating se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s to be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted up<span class=\"_ _2\"></span>on that are consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he leve<span class=\"_ _2\"></span>l at which re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s are regular<span class=\"_ _2\"></span>ly revi<span class=\"_ _2\"></span>ewed by t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s chief ope<span class=\"_ _2\"></span>rating de<span class=\"_ _2\"></span>cision ma<span class=\"_ _2\"></span>ker (\u2018<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ODM<span class=\"_ _2\"></span>\u2019). The CODM for the Grou<span class=\"_ _2\"></span>p is the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. I<span class=\"_ _2\"></span>nformati<span class=\"_ _2\"></span>on on th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s is the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basi<span class=\"_ _2\"></span>s of informatio<span class=\"_ _2\"></span>n repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted to the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. The p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce of the busin<span class=\"_ _2\"></span>ess un<span class=\"_ _2\"></span>its is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d bas<span class=\"_ _2\"></span>ed on se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>al gros<span class=\"_ _2\"></span>s profit. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment of s<span class=\"_ _2\"></span>ales, m<span class=\"_ _2\"></span>arketing and ad<span class=\"_ _2\"></span>minist<span class=\"_ _2\"></span>ration, and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment fu<span class=\"_ _2\"></span>nct<span class=\"_ _2\"></span>ions se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vicing b<span class=\"_ _2\"></span>oth busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>ts is co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l. Segm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>alance shee<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot produ<span class=\"_ _2\"></span>ced; instead, t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>ODM re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>s the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et at a Group l<span class=\"_ _2\"></span>evel w<span class=\"_ _2\"></span>hich provi<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y level of d<span class=\"_ _2\"></span>etail to make an informe<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent of the fina<span class=\"_ _2\"></span>ncial po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n of the Grou<span class=\"_ _2\"></span>p on which to b<span class=\"_ _2\"></span>ase key busine<span class=\"_ _2\"></span>ss d<span class=\"_ _2\"></span>ecisio<span class=\"_ _2\"></span>ns.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s busines<span class=\"_ _2\"></span>s is strate<span class=\"_ _2\"></span>gical<span class=\"_ _2\"></span>ly organi<span class=\"_ _2\"></span>sed as t<span class=\"_ _2\"></span>wo bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s (operating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents): Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>, which fo<span class=\"_ _2\"></span>cuses o<span class=\"_ _2\"></span>n our Energ<span class=\"_ _2\"></span>y &amp; Indus<span class=\"_ _2\"></span>trial, VAR, Tr<span class=\"_ _0\"></span>anspo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t and Elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nics m<span class=\"_ _2\"></span>arkets<span class=\"_ _2\"></span>, and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich focus<span class=\"_ _2\"></span>es on p<span class=\"_ _2\"></span>roviding s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ialist s<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons for me<span class=\"_ _2\"></span>dical dev<span class=\"_ _2\"></span>ice<span class=\"_ gs5a\"> </span>manufac<span class=\"_ _2\"></span>turer<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w180 hf3\" id=\"_36e8e9a6-9118-4b83-8c5e-5ee383cfd02f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h2a y2fd9 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated) </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x20d h2b y2fda ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1a0\"> </span><span class=\"ff28\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ed 3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>25<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td class=\"t m0 x467 h2a y2fda ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fdb ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fdc ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fdd ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fdd ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fdd ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fde ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fde ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fde ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2fdf ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 w182 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">239.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x475 y2fe1 w183 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x476 y2fe1 w184 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls91 ws9c\">29<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x477 y2fe1 w185 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsc wsa9\">235<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x478 y2fe1 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x479 y2fe1 w186 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w187 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47a y2fe2 w188 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47c y2fe2 w6c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47d y2fe2 w189 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47f y2fe2 w15f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x480 y2fe3 w18b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x481 y2fe3 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x482 y2fe3 w9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x483 y2fe3 w78 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x484 y2fe3 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x485 y2fe3 wcc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>91.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x486 y2fd7 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x487 y2fd7 w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x323 y2fd7 w18d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x488 y2fd7 w18e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x489 y2fd7 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48a y2fd7 w5c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 we he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48b y2fe4 w18f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48c y2fe4 w190 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48d y2fe4 w191 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(163<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48e y2fe4 w192 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48f y2fe4 w193 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x490 y2fe4 w194 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls20 ws20\">(161.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w196 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lseb wsf9\">88.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x492 y2f69 w197 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x493 y2f69 w198 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls15 ws15\">132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x494 y2f69 w199 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _c\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x495 y2f69 w19a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">49.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x496 y2f69 w19b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are condu<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d at arm\u2019s length.<span class=\"_ _2d6\"> </span>Restatement of segment repor<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span>At the st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of F<span class=\"_ _2\"></span>Y 2025 the Group\u2019s managem<span class=\"_ _2\"></span>ent str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture change<span class=\"_ _2\"></span>d with a co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dation of o<span class=\"_ _2\"></span>ur t<span class=\"_ _2\"></span>wo Med<span class=\"_ _2\"></span>ical bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses un<span class=\"_ _2\"></span>der the l<span class=\"_ _2\"></span>eade<span class=\"_ _2\"></span>rship<span class=\"_ _2\"></span> of the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Me<span class=\"_ _2\"></span>dical. T<span class=\"_ _2\"></span>he no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>, which in F<span class=\"_ _2\"></span>Y 2024 repres<span class=\"_ _2\"></span>ented 3% of Group reve<span class=\"_ _2\"></span>nue, has histor<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y be<span class=\"_ _2\"></span>en manage<span class=\"_ _2\"></span>d by the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions and B<span class=\"_ _2\"></span>oard re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ting ha<span class=\"_ _2\"></span>s consoli<span class=\"_ _2\"></span>dated this b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he other Sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble S<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns busine<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Ho<span class=\"_ _2\"></span>wever<span class=\"_ _0\"></span>, with m<span class=\"_ _2\"></span>ore stra<span class=\"_ _2\"></span>tegic op<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>ising in this ma<span class=\"_ _2\"></span>rket, includin<span class=\"_ _2\"></span>g more focu<span class=\"_ _2\"></span>s on pharma<span class=\"_ _2\"></span>ceutic<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span>appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons, acro<span class=\"_ _2\"></span>ss an inc<span class=\"_ _2\"></span>reasingl<span class=\"_ _2\"></span>y similar valu<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n to the impl<span class=\"_ _2\"></span>antabl<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss, th<span class=\"_ _2\"></span>e Board co<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d that the t<span class=\"_ _2\"></span>wo M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>es would b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t from be<span class=\"_ _2\"></span>ing unde<span class=\"_ _2\"></span>r the sa<span class=\"_ _2\"></span>me Manag<span class=\"_ _2\"></span>ing Direc<span class=\"_ _2\"></span>tor. The way in whi<span class=\"_ _2\"></span>ch result<span class=\"_ _2\"></span>s are rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted to the B<span class=\"_ _2\"></span>oard has b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>aligne<span class=\"_ _2\"></span>d, with Medical now com<span class=\"_ _0\"></span>prising<span class=\"_ _0\"></span> both the<span class=\"_ _0\"></span> implan<span class=\"_ _0\"></span>table and non-implan<span class=\"_ _0\"></span>table busi<span class=\"_ _0\"></span>nesses. According<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the <span class=\"_ _2\"></span>segm<span class=\"_ _2\"></span>ental <span class=\"_ _2\"></span>discl<span class=\"_ _2\"></span>osures h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t the revi<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ture w<span class=\"_ _2\"></span>ith the com<span class=\"_ _2\"></span>parati<span class=\"_ _2\"></span>ves for F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024 resta<span class=\"_ _2\"></span>ted on a consis<span class=\"_ _2\"></span>tent bas<span class=\"_ _2\"></span>is.<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re is no chang<span class=\"_ _2\"></span>e to the Group l<span class=\"_ _2\"></span>evel re<span class=\"_ _2\"></span>sults a<span class=\"_ _2\"></span>s a conseq<span class=\"_ _2\"></span>uence of th<span class=\"_ _2\"></span>is rest<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. A tab<span class=\"_ _2\"></span>le set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous and ne<span class=\"_ _2\"></span>w segm<span class=\"_ _2\"></span>ental r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng for F<span class=\"_ _2\"></span>Y 2024 c<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ratives is s<span class=\"_ _2\"></span>et out b<span class=\"_ _2\"></span>elow. <table class=\"s w19c hf4\" id=\"_1370c3ac-3a4c-4871-b2a4-4cbd033cd12a\"><tr><td></td><td class=\"t m0 x497 h2b y2fe5 ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x498 h2a y2fe5 ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x499 h2b y2fe6 ff28 fs12 fc4 sc0 ls1 ws1\">Year en<span class=\"_ _2\"></span>ded 3<span class=\"_ _2\"></span>0 Se<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4 </td><td></td><td></td><td class=\"t m0 x467 h2a y2fe6 ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fe7 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fe8 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fe9 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fe9 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fe9 ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fea ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fea ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fea ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2feb ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 wa6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">240.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49a y2fe1 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49b y2fe1 w19e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8e wsa5\">293.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49c y2fe1 w185 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsc wsa9\">235.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49d y2fe1 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49e y2fe1 w19f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fed w187 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49f y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a0 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a1 y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a2 y2fed w1a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a3 y2fed w1a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a4 y2fe3 w1a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a5 y2fe3 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a6 y2fe3 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a7 y2fe3 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2fe3 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a9 y2fe3 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4aa y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ab y2fd7 w1a4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ac y2fd7 w17a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">5.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ad y2fd7 w18e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ae y2fd7 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2fd7 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 we he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b0 y2fd8 w1a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(151<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b1 y2fd8 w1a7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b2 y2fd8 w1a8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls14f ws15c\">(1<span class=\"_ _2\"></span>61.<span class=\"_ _c\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b3 y2fd8 w1a9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b4 y2fd8 w193 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b5 y2fd8 w10 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">(161.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">90.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b6 y2f69 w1ab he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4<span class=\"_ _2\"></span>4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b7 y2f69 w1ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>34.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b8 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _2\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b9 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">49.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ba y2f69 w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The B<span class=\"_ _2\"></span>oard mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s climate chang<span class=\"_ _2\"></span>e metr<span class=\"_ _2\"></span>ics<span class=\"_ _2\"></span>, primaril<span class=\"_ _2\"></span>y the reve<span class=\"_ _2\"></span>nue from sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts, o<span class=\"_ _2\"></span>n a six-<span class=\"_ _2\"></span>monthl<span class=\"_ _2\"></span>y basis. H<span class=\"_ _2\"></span>owever, the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basis for re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>ing financ<span class=\"_ _2\"></span>ial per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance over all t<span class=\"_ _2\"></span>ime hor<span class=\"_ _2\"></span>izons, from m<span class=\"_ _2\"></span>onthly to annu<span class=\"_ _2\"></span>ally, remains at the op<span class=\"_ _2\"></span>erating<span class=\"_ _2\"></span> seg<span class=\"_ _2\"></span>ment leve<span class=\"_ _2\"></span>l. It is note<span class=\"_ _2\"></span>d that prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts s<span class=\"_ _2\"></span>old into sust<span class=\"_ _2\"></span>ainab<span class=\"_ _2\"></span>le appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are prima<span class=\"_ _2\"></span>rily th<span class=\"_ _2\"></span>e same a<span class=\"_ _2\"></span>s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s so<span class=\"_ _2\"></span>ld into non<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e applic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. It is o<span class=\"_ _2\"></span>nly the e<span class=\"_ _2\"></span>nd appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n which d<span class=\"_ _2\"></span>iffe<span class=\"_ _2\"></span>rentiates th<span class=\"_ _2\"></span>em. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t, it is not ant<span class=\"_ _2\"></span>icipate<span class=\"_ _2\"></span>d that any change<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ill be re<span class=\"_ _2\"></span>quired in th<span class=\"_ _2\"></span>e segm<span class=\"_ _2\"></span>ental re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g as a result of t<span class=\"_ _2\"></span>he Group\u2019s focus on sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble ap<span class=\"_ _2\"></span>plicat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Rev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2d6\"> </span>Revenu<span class=\"_ _2\"></span>e in both s<span class=\"_ _2\"></span>egment<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>s the amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le for the s<span class=\"_ _2\"></span>ale of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>s, net of valu<span class=\"_ _2\"></span>e add<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x, reb<span class=\"_ _2\"></span>ates and di<span class=\"_ _2\"></span>scount<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>af<span class=\"_ _2\"></span>ter elimina<span class=\"_ _2\"></span>ting sa<span class=\"_ _2\"></span>les wi<span class=\"_ _2\"></span>thin the Gro<span class=\"_ _2\"></span>up. Revenue f<span class=\"_ _2\"></span>rom the s<span class=\"_ _2\"></span>ale of go<span class=\"_ _2\"></span>ods is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed wh<span class=\"_ _2\"></span>en all pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons are met<span class=\"_ _2\"></span>, which i<span class=\"_ _2\"></span>s when th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds are dis<span class=\"_ _2\"></span>patched o<span class=\"_ _2\"></span>r delive<span class=\"_ _2\"></span>red in line w<span class=\"_ _2\"></span>ith In<span class=\"_ _2\"></span>coterms. V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex re<span class=\"_ _2\"></span>ceive<span class=\"_ _2\"></span>s Med<span class=\"_ _2\"></span>ical U<span class=\"_ _2\"></span>nit Payme<span class=\"_ _2\"></span>nts (\u2018M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s\u2019) fro<span class=\"_ _2\"></span>m a numbe<span class=\"_ _2\"></span>r of medi<span class=\"_ _2\"></span>cal cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s are defer<span class=\"_ _2\"></span>red pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s conting<span class=\"_ _2\"></span>ent on the cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>r selling i<span class=\"_ _2\"></span>ts fi<span class=\"_ _2\"></span>nal compo<span class=\"_ _2\"></span>nent to the e<span class=\"_ _2\"></span>nd user. Revenu<span class=\"_ _2\"></span>e from MU<span class=\"_ _2\"></span>Ps i<span class=\"_ _2\"></span>s a form of varia<span class=\"_ _2\"></span>ble consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re all per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance obl<span class=\"_ _2\"></span>igatio<span class=\"_ _2\"></span>ns have bee<span class=\"_ _2\"></span>n met wh<span class=\"_ _2\"></span>en the mate<span class=\"_ _2\"></span>rial is so<span class=\"_ _2\"></span>ld by<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>Gro<span class=\"_ _2\"></span>up. The init<span class=\"_ _2\"></span>ial value of t<span class=\"_ _2\"></span>he MU<span class=\"_ _2\"></span>P recog<span class=\"_ _2\"></span>nised i<span class=\"_ _2\"></span>s base<span class=\"_ _2\"></span>d on manag<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>\u2019s bes<span class=\"_ _2\"></span>t estim<span class=\"_ _2\"></span>ate of the valu<span class=\"_ _2\"></span>e that will fl<span class=\"_ _2\"></span>ow to the Group<span class=\"_ gs5a\"> </span>on<span class=\"_ _2\"></span>ly to the ex<span class=\"_ _2\"></span>tent t<span class=\"_ _2\"></span>hat it is highl<span class=\"_ _2\"></span>y proba<span class=\"_ _2\"></span>ble that a si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant rever<span class=\"_ _2\"></span>sal in t<span class=\"_ _2\"></span>he amount of c<span class=\"_ _2\"></span>umulative re<span class=\"_ _2\"></span>venue re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed will<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>o<span class=\"_ _2\"></span>ccur whe<span class=\"_ _2\"></span>n<span class=\"_ gs5a\"> </span>the uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e variab<span class=\"_ _2\"></span>le consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved. T<span class=\"_ _2\"></span>his will b<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted as<span class=\"_ gs5a\"> </span>app<span class=\"_ _2\"></span>ropriate,<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ith a final ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent bein<span class=\"_ _2\"></span>g made in th<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od the f<span class=\"_ _2\"></span>inal de<span class=\"_ _2\"></span>claratio<span class=\"_ _2\"></span>n is made. T<span class=\"_ _2\"></span>he value of M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d but<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>invo<span class=\"_ _2\"></span>iced is inc<span class=\"_ _2\"></span>luded in p<span class=\"_ _2\"></span>repaym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and accru<span class=\"_ _2\"></span>ed incom<span class=\"_ _2\"></span>e. See note 15.<span class=\"_ _2d6\"> </span>No rev<span class=\"_ _2\"></span>enue is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d if the<span class=\"_ _2\"></span>re is signifi<span class=\"_ _2\"></span>cant unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regard<span class=\"_ _2\"></span>ing recover<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f the consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n due or as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciated cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>aken advant<span class=\"_ _2\"></span>age of th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>edie<span class=\"_ _2\"></span>nt allowe<span class=\"_ _2\"></span>d in IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>5 (<span class=\"_ _b\"></span>12<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>b) not to disclo<span class=\"_ _2\"></span>se informa<span class=\"_ _2\"></span>tion ab<span class=\"_ _2\"></span>out it<span class=\"_ _2\"></span>s remain<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance oblig<span class=\"_ _2\"></span>ations b<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ause the G<span class=\"_ _2\"></span>roup only r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>ses reve<span class=\"_ _2\"></span>nue on th<span class=\"_ _2\"></span>e satis<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tion of p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>bligat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about product<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup der<span class=\"_ _2\"></span>ives it<span class=\"_ _2\"></span>s reve<span class=\"_ _2\"></span>nue from th<span class=\"_ _2\"></span>e sale of h<span class=\"_ _2\"></span>igh per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance the<span class=\"_ _2\"></span>rmop<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ic pol<span class=\"_ _2\"></span>yme<span class=\"_ _2\"></span>rs.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about geographical areas<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s countr<span class=\"_ _2\"></span>y of domi<span class=\"_ _2\"></span>cile is the U<span class=\"_ _2\"></span>nited K<span class=\"_ _2\"></span>ingdo<span class=\"_ _2\"></span>m. 1<span class=\"_ _b\"></span>) Re<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>ue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>es bas<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e custom<span class=\"_ _2\"></span>er\u2019s loc<span class=\"_ _2\"></span>ation.<table class=\"s w1ad hf5\" id=\"_b2552144-3170-4b2e-b240-f653438e1508\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y2fee ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _17d\"> </span>Reven<span class=\"_ _2\"></span>ue fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bb h2a y2fef ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4bc h2b y2ff0 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y2ff1 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4be h2a y2ff2 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4bf h2a y2ff3 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4c0 h2b y2ff4 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x398 h2b y2ff4 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c1 h2b y2ff4 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y2ff5 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y2ff6 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y2ff7 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c4 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c5 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y2ff9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y2ffa ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y2ffb ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c7 y2f94 w87 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y2f94 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c9 y2f94 wa0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ca y2f94 w121 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x263 y2f94 w79 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cb y2f94 wa1 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cc y2ffc w1b0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>04.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cd y2ffc w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">20.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ce y2ffc w1b1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cf y2ffc w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d0 y2ffc w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d1 y2ffc w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d2 y2ffd w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">50.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d3 y2ffd w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d4 y2ffd w1b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d5 y2ffd w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d6 y2ffd w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d7 y2ffd w12c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d8 y2fe4 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d9 y2fe4 w11c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4da y2fe4 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">88.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4db y2fe4 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dc y2fe4 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2fe4 w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x4de y2f69 w18b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4df y2f69 w1b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e0 y2f69 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w1ad hf6\" id=\"_39635c28-7f7c-4353-8189-baec41087e41\"><tr><td></td><td class=\"t m0 x4e4 h2b y2ffe ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4e5 h2a y2ffe ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e6 h2b y2fff ff28 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue f<span class=\"_ _2\"></span>rom e<span class=\"_ _2\"></span>xt<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4c6 h2a y2fff ff29 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e7 h2b y3000 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y3001 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e8 h2b y3002 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4e9 h2b y3002 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22f h2b y3002 ff28 fs12 fc4 sc0 lse9 wsf7\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y3003 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y3003 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3003 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ea h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4eb h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x234 h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ec y2f94 w179 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36b y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ed y2f94 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ee y2f94 w110 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ef y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f0 y2f94 wa1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f1 y2fd6 w1bb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">11<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f2 y2fd6 w1bc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsb wsa\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f3 y2fd6 w1bd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f4 y2fd6 w1be he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f5 y2fd6 w1bf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f6 y2fd6 w1c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f7 y2fd7 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">48.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f8 y2fd7 w3d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f9 y2fd7 w1c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fa y2fd7 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fb y2fd7 w1c3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fc y2fd7 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2fd8 w1c5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fd y2fd8 w1c6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fe y2fd8 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ff y2fd8 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x500 y2fd8 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y2fd8 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x502 y2f69 w1c7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x503 y2f69 w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x261 y2f69 w1c9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>Revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l custom<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>ased i<span class=\"_ _2\"></span>n Germany wa<span class=\"_ _2\"></span>s \u00a375.0m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _0\"></span>6.6m), from the US wa<span class=\"_ _2\"></span>s \u00a373.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a370.7<span class=\"_ _b\"></span>m) and from China was \u00a345.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a344.0<span class=\"_ _2\"></span>m). The revenu<span class=\"_ _2\"></span>e from any indiv<span class=\"_ _2\"></span>idual cou<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e excepti<span class=\"_ _2\"></span>on of Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the US and China, is not more th<span class=\"_ _2\"></span>an 1<span class=\"_ _0\"></span>0% of the Group\u2019s total reve<span class=\"_ _2\"></span>nue in eith<span class=\"_ _2\"></span>er the cur<span class=\"_ _2\"></span>rent or pri<span class=\"_ _2\"></span>or year<span class=\"_ _0\"></span>. 2<span class=\"_ _0\"></span>) N<span class=\"_ _0\"></span>on-current<span class=\"_ _0\"></span> assets<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets by t<span class=\"_ _2\"></span>he ge<span class=\"_ _2\"></span>ograph<span class=\"_ _2\"></span>ical are<span class=\"_ _2\"></span>a in which t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are loc<span class=\"_ _2\"></span>ated. No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets in<span class=\"_ _2\"></span>clude pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent, int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ey do not in<span class=\"_ _2\"></span>clude ret<span class=\"_ _2\"></span>irement benefit asset<span class=\"_ _2\"></span>s, deferred<span class=\"_ _0\"></span> tax asset<span class=\"_ _2\"></span>s and financ<span class=\"_ _0\"></span>ial instruments. <table class=\"s w1ad hf7\" id=\"_3c763ce5-fd23-4faf-867f-750c87838ea6\"><tr><td></td><td class=\"t m0 x231 h2b y3006 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3006 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3007 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3007 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2ffc w1ca he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls12 ws12\">United Kin<span class=\"_ _0\"></span>gdom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x504 y2ffc w1cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">262.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x505 y2ffc wa3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1cc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf ws6f\">China<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x506 y2ffd w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x507 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x508 y2fe4 w1cf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x509 y2fe4 w1d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x50a y2f69 w1d1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50b y2f69 w1d2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>69.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 2024, non-<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held in a<span class=\"_ _2\"></span>ny individ<span class=\"_ _2\"></span>ual countr<span class=\"_ _2\"></span>y, with the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of the Unite<span class=\"_ _2\"></span>d King<span class=\"_ _2\"></span>dom and China, are not mo<span class=\"_ _2\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Seg<span class=\"_ _2\"></span>menta<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies are n<span class=\"_ _2\"></span>ot prese<span class=\"_ _2\"></span>nted be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e neithe<span class=\"_ _2\"></span>r manage<span class=\"_ _2\"></span>ment no<span class=\"_ _2\"></span>r the Boa<span class=\"_ _2\"></span>rd recei<span class=\"_ _2\"></span>ve or revi<span class=\"_ _2\"></span>ew this inform<span class=\"_ _2\"></span>ation.<span class=\"_ _2d6\"> </span>Information about major customers<span class=\"_ _2d6\"> </span>In the c<span class=\"_ _2\"></span>urrent year n<span class=\"_ _2\"></span>o custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: no custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue<span class=\"_ _0\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "2. SEGMENT REPORTI<span class=\"_ _2\"></span>NG<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup comp<span class=\"_ _2\"></span>lies w<span class=\"_ _2\"></span>ith IF<span class=\"_ _2\"></span>RS 8 \u2013 O<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing Se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch require<span class=\"_ _2\"></span>s ope<span class=\"_ _2\"></span>rating se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s to be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted up<span class=\"_ _2\"></span>on that are consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he leve<span class=\"_ _2\"></span>l at which re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s are regular<span class=\"_ _2\"></span>ly revi<span class=\"_ _2\"></span>ewed by t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s chief ope<span class=\"_ _2\"></span>rating de<span class=\"_ _2\"></span>cision ma<span class=\"_ _2\"></span>ker (\u2018<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ODM<span class=\"_ _2\"></span>\u2019). The CODM for the Grou<span class=\"_ _2\"></span>p is the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. I<span class=\"_ _2\"></span>nformati<span class=\"_ _2\"></span>on on th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s is the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basi<span class=\"_ _2\"></span>s of informatio<span class=\"_ _2\"></span>n repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted to the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. The p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce of the busin<span class=\"_ _2\"></span>ess un<span class=\"_ _2\"></span>its is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d bas<span class=\"_ _2\"></span>ed on se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>al gros<span class=\"_ _2\"></span>s profit. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment of s<span class=\"_ _2\"></span>ales, m<span class=\"_ _2\"></span>arketing and ad<span class=\"_ _2\"></span>minist<span class=\"_ _2\"></span>ration, and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment fu<span class=\"_ _2\"></span>nct<span class=\"_ _2\"></span>ions se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vicing b<span class=\"_ _2\"></span>oth busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>ts is co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l. Segm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>alance shee<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot produ<span class=\"_ _2\"></span>ced; instead, t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>ODM re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>s the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et at a Group l<span class=\"_ _2\"></span>evel w<span class=\"_ _2\"></span>hich provi<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y level of d<span class=\"_ _2\"></span>etail to make an informe<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent of the fina<span class=\"_ _2\"></span>ncial po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n of the Grou<span class=\"_ _2\"></span>p on which to b<span class=\"_ _2\"></span>ase key busine<span class=\"_ _2\"></span>ss d<span class=\"_ _2\"></span>ecisio<span class=\"_ _2\"></span>ns.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s busines<span class=\"_ _2\"></span>s is strate<span class=\"_ _2\"></span>gical<span class=\"_ _2\"></span>ly organi<span class=\"_ _2\"></span>sed as t<span class=\"_ _2\"></span>wo bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s (operating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents): Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>, which fo<span class=\"_ _2\"></span>cuses o<span class=\"_ _2\"></span>n our Energ<span class=\"_ _2\"></span>y &amp; Indus<span class=\"_ _2\"></span>trial, VAR, Tr<span class=\"_ _0\"></span>anspo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t and Elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nics m<span class=\"_ _2\"></span>arkets<span class=\"_ _2\"></span>, and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich focus<span class=\"_ _2\"></span>es on p<span class=\"_ _2\"></span>roviding s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ialist s<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons for me<span class=\"_ _2\"></span>dical dev<span class=\"_ _2\"></span>ice<span class=\"_ gs5a\"> </span>manufac<span class=\"_ _2\"></span>turer<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w180 hf3\" id=\"_36e8e9a6-9118-4b83-8c5e-5ee383cfd02f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h2a y2fd9 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated) </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x20d h2b y2fda ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1a0\"> </span><span class=\"ff28\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ed 3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>25<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td class=\"t m0 x467 h2a y2fda ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fdb ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fdc ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fdd ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fdd ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fdd ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fde ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fde ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fde ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2fdf ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 w182 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">239.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x475 y2fe1 w183 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x476 y2fe1 w184 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls91 ws9c\">29<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x477 y2fe1 w185 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsc wsa9\">235<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x478 y2fe1 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x479 y2fe1 w186 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w187 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47a y2fe2 w188 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47c y2fe2 w6c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47d y2fe2 w189 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47f y2fe2 w15f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x480 y2fe3 w18b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x481 y2fe3 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x482 y2fe3 w9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x483 y2fe3 w78 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x484 y2fe3 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x485 y2fe3 wcc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>91.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x486 y2fd7 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x487 y2fd7 w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x323 y2fd7 w18d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x488 y2fd7 w18e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x489 y2fd7 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48a y2fd7 w5c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 we he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48b y2fe4 w18f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48c y2fe4 w190 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48d y2fe4 w191 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(163<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48e y2fe4 w192 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48f y2fe4 w193 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x490 y2fe4 w194 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls20 ws20\">(161.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w196 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lseb wsf9\">88.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x492 y2f69 w197 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x493 y2f69 w198 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls15 ws15\">132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x494 y2f69 w199 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _c\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x495 y2f69 w19a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">49.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x496 y2f69 w19b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are condu<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d at arm\u2019s length.<span class=\"_ _2d6\"> </span>Restatement of segment repor<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span>At the st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of F<span class=\"_ _2\"></span>Y 2025 the Group\u2019s managem<span class=\"_ _2\"></span>ent str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture change<span class=\"_ _2\"></span>d with a co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dation of o<span class=\"_ _2\"></span>ur t<span class=\"_ _2\"></span>wo Med<span class=\"_ _2\"></span>ical bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses un<span class=\"_ _2\"></span>der the l<span class=\"_ _2\"></span>eade<span class=\"_ _2\"></span>rship<span class=\"_ _2\"></span> of the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Me<span class=\"_ _2\"></span>dical. T<span class=\"_ _2\"></span>he no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>, which in F<span class=\"_ _2\"></span>Y 2024 repres<span class=\"_ _2\"></span>ented 3% of Group reve<span class=\"_ _2\"></span>nue, has histor<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y be<span class=\"_ _2\"></span>en manage<span class=\"_ _2\"></span>d by the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions and B<span class=\"_ _2\"></span>oard re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ting ha<span class=\"_ _2\"></span>s consoli<span class=\"_ _2\"></span>dated this b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he other Sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble S<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns busine<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Ho<span class=\"_ _2\"></span>wever<span class=\"_ _0\"></span>, with m<span class=\"_ _2\"></span>ore stra<span class=\"_ _2\"></span>tegic op<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>ising in this ma<span class=\"_ _2\"></span>rket, includin<span class=\"_ _2\"></span>g more focu<span class=\"_ _2\"></span>s on pharma<span class=\"_ _2\"></span>ceutic<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span>appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons, acro<span class=\"_ _2\"></span>ss an inc<span class=\"_ _2\"></span>reasingl<span class=\"_ _2\"></span>y similar valu<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n to the impl<span class=\"_ _2\"></span>antabl<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss, th<span class=\"_ _2\"></span>e Board co<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d that the t<span class=\"_ _2\"></span>wo M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>es would b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t from be<span class=\"_ _2\"></span>ing unde<span class=\"_ _2\"></span>r the sa<span class=\"_ _2\"></span>me Manag<span class=\"_ _2\"></span>ing Direc<span class=\"_ _2\"></span>tor. The way in whi<span class=\"_ _2\"></span>ch result<span class=\"_ _2\"></span>s are rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted to the B<span class=\"_ _2\"></span>oard has b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>aligne<span class=\"_ _2\"></span>d, with Medical now com<span class=\"_ _0\"></span>prising<span class=\"_ _0\"></span> both the<span class=\"_ _0\"></span> implan<span class=\"_ _0\"></span>table and non-implan<span class=\"_ _0\"></span>table busi<span class=\"_ _0\"></span>nesses. According<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the <span class=\"_ _2\"></span>segm<span class=\"_ _2\"></span>ental <span class=\"_ _2\"></span>discl<span class=\"_ _2\"></span>osures h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t the revi<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ture w<span class=\"_ _2\"></span>ith the com<span class=\"_ _2\"></span>parati<span class=\"_ _2\"></span>ves for F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024 resta<span class=\"_ _2\"></span>ted on a consis<span class=\"_ _2\"></span>tent bas<span class=\"_ _2\"></span>is.<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re is no chang<span class=\"_ _2\"></span>e to the Group l<span class=\"_ _2\"></span>evel re<span class=\"_ _2\"></span>sults a<span class=\"_ _2\"></span>s a conseq<span class=\"_ _2\"></span>uence of th<span class=\"_ _2\"></span>is rest<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. A tab<span class=\"_ _2\"></span>le set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous and ne<span class=\"_ _2\"></span>w segm<span class=\"_ _2\"></span>ental r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng for F<span class=\"_ _2\"></span>Y 2024 c<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ratives is s<span class=\"_ _2\"></span>et out b<span class=\"_ _2\"></span>elow. <table class=\"s w19c hf4\" id=\"_1370c3ac-3a4c-4871-b2a4-4cbd033cd12a\"><tr><td></td><td class=\"t m0 x497 h2b y2fe5 ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x498 h2a y2fe5 ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x499 h2b y2fe6 ff28 fs12 fc4 sc0 ls1 ws1\">Year en<span class=\"_ _2\"></span>ded 3<span class=\"_ _2\"></span>0 Se<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4 </td><td></td><td></td><td class=\"t m0 x467 h2a y2fe6 ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fe7 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fe8 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fe9 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fe9 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fe9 ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fea ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fea ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fea ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2feb ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 wa6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">240.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49a y2fe1 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49b y2fe1 w19e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8e wsa5\">293.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49c y2fe1 w185 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsc wsa9\">235.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49d y2fe1 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49e y2fe1 w19f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fed w187 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49f y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a0 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a1 y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a2 y2fed w1a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a3 y2fed w1a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a4 y2fe3 w1a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a5 y2fe3 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a6 y2fe3 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a7 y2fe3 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2fe3 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a9 y2fe3 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4aa y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ab y2fd7 w1a4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ac y2fd7 w17a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">5.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ad y2fd7 w18e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ae y2fd7 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2fd7 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 we he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b0 y2fd8 w1a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(151<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b1 y2fd8 w1a7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b2 y2fd8 w1a8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls14f ws15c\">(1<span class=\"_ _2\"></span>61.<span class=\"_ _c\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b3 y2fd8 w1a9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b4 y2fd8 w193 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b5 y2fd8 w10 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">(161.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">90.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b6 y2f69 w1ab he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4<span class=\"_ _2\"></span>4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b7 y2f69 w1ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>34.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b8 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _2\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b9 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">49.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ba y2f69 w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The B<span class=\"_ _2\"></span>oard mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s climate chang<span class=\"_ _2\"></span>e metr<span class=\"_ _2\"></span>ics<span class=\"_ _2\"></span>, primaril<span class=\"_ _2\"></span>y the reve<span class=\"_ _2\"></span>nue from sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts, o<span class=\"_ _2\"></span>n a six-<span class=\"_ _2\"></span>monthl<span class=\"_ _2\"></span>y basis. H<span class=\"_ _2\"></span>owever, the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basis for re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>ing financ<span class=\"_ _2\"></span>ial per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance over all t<span class=\"_ _2\"></span>ime hor<span class=\"_ _2\"></span>izons, from m<span class=\"_ _2\"></span>onthly to annu<span class=\"_ _2\"></span>ally, remains at the op<span class=\"_ _2\"></span>erating<span class=\"_ _2\"></span> seg<span class=\"_ _2\"></span>ment leve<span class=\"_ _2\"></span>l. It is note<span class=\"_ _2\"></span>d that prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts s<span class=\"_ _2\"></span>old into sust<span class=\"_ _2\"></span>ainab<span class=\"_ _2\"></span>le appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are prima<span class=\"_ _2\"></span>rily th<span class=\"_ _2\"></span>e same a<span class=\"_ _2\"></span>s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s so<span class=\"_ _2\"></span>ld into non<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e applic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. It is o<span class=\"_ _2\"></span>nly the e<span class=\"_ _2\"></span>nd appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n which d<span class=\"_ _2\"></span>iffe<span class=\"_ _2\"></span>rentiates th<span class=\"_ _2\"></span>em. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t, it is not ant<span class=\"_ _2\"></span>icipate<span class=\"_ _2\"></span>d that any change<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ill be re<span class=\"_ _2\"></span>quired in th<span class=\"_ _2\"></span>e segm<span class=\"_ _2\"></span>ental re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g as a result of t<span class=\"_ _2\"></span>he Group\u2019s focus on sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble ap<span class=\"_ _2\"></span>plicat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Rev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2d6\"> </span>Revenu<span class=\"_ _2\"></span>e in both s<span class=\"_ _2\"></span>egment<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>s the amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le for the s<span class=\"_ _2\"></span>ale of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>s, net of valu<span class=\"_ _2\"></span>e add<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x, reb<span class=\"_ _2\"></span>ates and di<span class=\"_ _2\"></span>scount<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>af<span class=\"_ _2\"></span>ter elimina<span class=\"_ _2\"></span>ting sa<span class=\"_ _2\"></span>les wi<span class=\"_ _2\"></span>thin the Gro<span class=\"_ _2\"></span>up. Revenue f<span class=\"_ _2\"></span>rom the s<span class=\"_ _2\"></span>ale of go<span class=\"_ _2\"></span>ods is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed wh<span class=\"_ _2\"></span>en all pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons are met<span class=\"_ _2\"></span>, which i<span class=\"_ _2\"></span>s when th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds are dis<span class=\"_ _2\"></span>patched o<span class=\"_ _2\"></span>r delive<span class=\"_ _2\"></span>red in line w<span class=\"_ _2\"></span>ith In<span class=\"_ _2\"></span>coterms. V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex re<span class=\"_ _2\"></span>ceive<span class=\"_ _2\"></span>s Med<span class=\"_ _2\"></span>ical U<span class=\"_ _2\"></span>nit Payme<span class=\"_ _2\"></span>nts (\u2018M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s\u2019) fro<span class=\"_ _2\"></span>m a numbe<span class=\"_ _2\"></span>r of medi<span class=\"_ _2\"></span>cal cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s are defer<span class=\"_ _2\"></span>red pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s conting<span class=\"_ _2\"></span>ent on the cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>r selling i<span class=\"_ _2\"></span>ts fi<span class=\"_ _2\"></span>nal compo<span class=\"_ _2\"></span>nent to the e<span class=\"_ _2\"></span>nd user. Revenu<span class=\"_ _2\"></span>e from MU<span class=\"_ _2\"></span>Ps i<span class=\"_ _2\"></span>s a form of varia<span class=\"_ _2\"></span>ble consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re all per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance obl<span class=\"_ _2\"></span>igatio<span class=\"_ _2\"></span>ns have bee<span class=\"_ _2\"></span>n met wh<span class=\"_ _2\"></span>en the mate<span class=\"_ _2\"></span>rial is so<span class=\"_ _2\"></span>ld by<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>Gro<span class=\"_ _2\"></span>up. The init<span class=\"_ _2\"></span>ial value of t<span class=\"_ _2\"></span>he MU<span class=\"_ _2\"></span>P recog<span class=\"_ _2\"></span>nised i<span class=\"_ _2\"></span>s base<span class=\"_ _2\"></span>d on manag<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>\u2019s bes<span class=\"_ _2\"></span>t estim<span class=\"_ _2\"></span>ate of the valu<span class=\"_ _2\"></span>e that will fl<span class=\"_ _2\"></span>ow to the Group<span class=\"_ gs5a\"> </span>on<span class=\"_ _2\"></span>ly to the ex<span class=\"_ _2\"></span>tent t<span class=\"_ _2\"></span>hat it is highl<span class=\"_ _2\"></span>y proba<span class=\"_ _2\"></span>ble that a si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant rever<span class=\"_ _2\"></span>sal in t<span class=\"_ _2\"></span>he amount of c<span class=\"_ _2\"></span>umulative re<span class=\"_ _2\"></span>venue re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed will<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>o<span class=\"_ _2\"></span>ccur whe<span class=\"_ _2\"></span>n<span class=\"_ gs5a\"> </span>the uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e variab<span class=\"_ _2\"></span>le consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved. T<span class=\"_ _2\"></span>his will b<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted as<span class=\"_ gs5a\"> </span>app<span class=\"_ _2\"></span>ropriate,<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ith a final ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent bein<span class=\"_ _2\"></span>g made in th<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od the f<span class=\"_ _2\"></span>inal de<span class=\"_ _2\"></span>claratio<span class=\"_ _2\"></span>n is made. T<span class=\"_ _2\"></span>he value of M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d but<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>invo<span class=\"_ _2\"></span>iced is inc<span class=\"_ _2\"></span>luded in p<span class=\"_ _2\"></span>repaym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and accru<span class=\"_ _2\"></span>ed incom<span class=\"_ _2\"></span>e. See note 15.<span class=\"_ _2d6\"> </span>No rev<span class=\"_ _2\"></span>enue is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d if the<span class=\"_ _2\"></span>re is signifi<span class=\"_ _2\"></span>cant unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regard<span class=\"_ _2\"></span>ing recover<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f the consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n due or as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciated cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>aken advant<span class=\"_ _2\"></span>age of th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>edie<span class=\"_ _2\"></span>nt allowe<span class=\"_ _2\"></span>d in IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>5 (<span class=\"_ _b\"></span>12<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>b) not to disclo<span class=\"_ _2\"></span>se informa<span class=\"_ _2\"></span>tion ab<span class=\"_ _2\"></span>out it<span class=\"_ _2\"></span>s remain<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance oblig<span class=\"_ _2\"></span>ations b<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ause the G<span class=\"_ _2\"></span>roup only r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>ses reve<span class=\"_ _2\"></span>nue on th<span class=\"_ _2\"></span>e satis<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tion of p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>bligat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about product<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup der<span class=\"_ _2\"></span>ives it<span class=\"_ _2\"></span>s reve<span class=\"_ _2\"></span>nue from th<span class=\"_ _2\"></span>e sale of h<span class=\"_ _2\"></span>igh per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance the<span class=\"_ _2\"></span>rmop<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ic pol<span class=\"_ _2\"></span>yme<span class=\"_ _2\"></span>rs.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about geographical areas<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s countr<span class=\"_ _2\"></span>y of domi<span class=\"_ _2\"></span>cile is the U<span class=\"_ _2\"></span>nited K<span class=\"_ _2\"></span>ingdo<span class=\"_ _2\"></span>m. 1<span class=\"_ _b\"></span>) Re<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>ue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>es bas<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e custom<span class=\"_ _2\"></span>er\u2019s loc<span class=\"_ _2\"></span>ation.<table class=\"s w1ad hf5\" id=\"_b2552144-3170-4b2e-b240-f653438e1508\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y2fee ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _17d\"> </span>Reven<span class=\"_ _2\"></span>ue fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bb h2a y2fef ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4bc h2b y2ff0 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y2ff1 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4be h2a y2ff2 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4bf h2a y2ff3 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4c0 h2b y2ff4 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x398 h2b y2ff4 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c1 h2b y2ff4 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y2ff5 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y2ff6 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y2ff7 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c4 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c5 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y2ff9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y2ffa ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y2ffb ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c7 y2f94 w87 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y2f94 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c9 y2f94 wa0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ca y2f94 w121 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x263 y2f94 w79 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cb y2f94 wa1 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cc y2ffc w1b0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>04.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cd y2ffc w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">20.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ce y2ffc w1b1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cf y2ffc w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d0 y2ffc w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d1 y2ffc w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d2 y2ffd w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">50.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d3 y2ffd w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d4 y2ffd w1b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d5 y2ffd w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d6 y2ffd w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d7 y2ffd w12c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d8 y2fe4 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d9 y2fe4 w11c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4da y2fe4 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">88.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4db y2fe4 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dc y2fe4 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2fe4 w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x4de y2f69 w18b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4df y2f69 w1b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e0 y2f69 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w1ad hf6\" id=\"_39635c28-7f7c-4353-8189-baec41087e41\"><tr><td></td><td class=\"t m0 x4e4 h2b y2ffe ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4e5 h2a y2ffe ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e6 h2b y2fff ff28 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue f<span class=\"_ _2\"></span>rom e<span class=\"_ _2\"></span>xt<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4c6 h2a y2fff ff29 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e7 h2b y3000 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y3001 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e8 h2b y3002 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4e9 h2b y3002 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22f h2b y3002 ff28 fs12 fc4 sc0 lse9 wsf7\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y3003 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y3003 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3003 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ea h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4eb h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x234 h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ec y2f94 w179 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36b y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ed y2f94 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ee y2f94 w110 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ef y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f0 y2f94 wa1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f1 y2fd6 w1bb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">11<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f2 y2fd6 w1bc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsb wsa\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f3 y2fd6 w1bd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f4 y2fd6 w1be he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f5 y2fd6 w1bf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f6 y2fd6 w1c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f7 y2fd7 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">48.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f8 y2fd7 w3d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f9 y2fd7 w1c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fa y2fd7 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fb y2fd7 w1c3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fc y2fd7 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2fd8 w1c5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fd y2fd8 w1c6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fe y2fd8 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ff y2fd8 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x500 y2fd8 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y2fd8 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x502 y2f69 w1c7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x503 y2f69 w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x261 y2f69 w1c9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>Revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l custom<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>ased i<span class=\"_ _2\"></span>n Germany wa<span class=\"_ _2\"></span>s \u00a375.0m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _0\"></span>6.6m), from the US wa<span class=\"_ _2\"></span>s \u00a373.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a370.7<span class=\"_ _b\"></span>m) and from China was \u00a345.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a344.0<span class=\"_ _2\"></span>m). The revenu<span class=\"_ _2\"></span>e from any indiv<span class=\"_ _2\"></span>idual cou<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e excepti<span class=\"_ _2\"></span>on of Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the US and China, is not more th<span class=\"_ _2\"></span>an 1<span class=\"_ _0\"></span>0% of the Group\u2019s total reve<span class=\"_ _2\"></span>nue in eith<span class=\"_ _2\"></span>er the cur<span class=\"_ _2\"></span>rent or pri<span class=\"_ _2\"></span>or year<span class=\"_ _0\"></span>. 2<span class=\"_ _0\"></span>) N<span class=\"_ _0\"></span>on-current<span class=\"_ _0\"></span> assets<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets by t<span class=\"_ _2\"></span>he ge<span class=\"_ _2\"></span>ograph<span class=\"_ _2\"></span>ical are<span class=\"_ _2\"></span>a in which t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are loc<span class=\"_ _2\"></span>ated. No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets in<span class=\"_ _2\"></span>clude pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent, int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ey do not in<span class=\"_ _2\"></span>clude ret<span class=\"_ _2\"></span>irement benefit asset<span class=\"_ _2\"></span>s, deferred<span class=\"_ _0\"></span> tax asset<span class=\"_ _2\"></span>s and financ<span class=\"_ _0\"></span>ial instruments. <table class=\"s w1ad hf7\" id=\"_3c763ce5-fd23-4faf-867f-750c87838ea6\"><tr><td></td><td class=\"t m0 x231 h2b y3006 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3006 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3007 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3007 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2ffc w1ca he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls12 ws12\">United Kin<span class=\"_ _0\"></span>gdom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x504 y2ffc w1cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">262.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x505 y2ffc wa3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1cc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf ws6f\">China<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x506 y2ffd w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x507 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x508 y2fe4 w1cf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x509 y2fe4 w1d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x50a y2f69 w1d1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50b y2f69 w1d2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>69.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 2024, non-<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held in a<span class=\"_ _2\"></span>ny individ<span class=\"_ _2\"></span>ual countr<span class=\"_ _2\"></span>y, with the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of the Unite<span class=\"_ _2\"></span>d King<span class=\"_ _2\"></span>dom and China, are not mo<span class=\"_ _2\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Seg<span class=\"_ _2\"></span>menta<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies are n<span class=\"_ _2\"></span>ot prese<span class=\"_ _2\"></span>nted be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e neithe<span class=\"_ _2\"></span>r manage<span class=\"_ _2\"></span>ment no<span class=\"_ _2\"></span>r the Boa<span class=\"_ _2\"></span>rd recei<span class=\"_ _2\"></span>ve or revi<span class=\"_ _2\"></span>ew this inform<span class=\"_ _2\"></span>ation.<span class=\"_ _2d6\"> </span>Information about major customers<span class=\"_ _2d6\"> </span>In the c<span class=\"_ _2\"></span>urrent year n<span class=\"_ _2\"></span>o custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: no custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue<span class=\"_ _0\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "2. SEGMENT REPORTI<span class=\"_ _2\"></span>NG<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup comp<span class=\"_ _2\"></span>lies w<span class=\"_ _2\"></span>ith IF<span class=\"_ _2\"></span>RS 8 \u2013 O<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing Se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch require<span class=\"_ _2\"></span>s ope<span class=\"_ _2\"></span>rating se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s to be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted up<span class=\"_ _2\"></span>on that are consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he leve<span class=\"_ _2\"></span>l at which re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s are regular<span class=\"_ _2\"></span>ly revi<span class=\"_ _2\"></span>ewed by t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s chief ope<span class=\"_ _2\"></span>rating de<span class=\"_ _2\"></span>cision ma<span class=\"_ _2\"></span>ker (\u2018<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ODM<span class=\"_ _2\"></span>\u2019). The CODM for the Grou<span class=\"_ _2\"></span>p is the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. I<span class=\"_ _2\"></span>nformati<span class=\"_ _2\"></span>on on th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s is the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basi<span class=\"_ _2\"></span>s of informatio<span class=\"_ _2\"></span>n repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted to the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. The p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce of the busin<span class=\"_ _2\"></span>ess un<span class=\"_ _2\"></span>its is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d bas<span class=\"_ _2\"></span>ed on se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>al gros<span class=\"_ _2\"></span>s profit. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment of s<span class=\"_ _2\"></span>ales, m<span class=\"_ _2\"></span>arketing and ad<span class=\"_ _2\"></span>minist<span class=\"_ _2\"></span>ration, and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment fu<span class=\"_ _2\"></span>nct<span class=\"_ _2\"></span>ions se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vicing b<span class=\"_ _2\"></span>oth busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>ts is co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l. Segm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>alance shee<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot produ<span class=\"_ _2\"></span>ced; instead, t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>ODM re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>s the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et at a Group l<span class=\"_ _2\"></span>evel w<span class=\"_ _2\"></span>hich provi<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y level of d<span class=\"_ _2\"></span>etail to make an informe<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent of the fina<span class=\"_ _2\"></span>ncial po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n of the Grou<span class=\"_ _2\"></span>p on which to b<span class=\"_ _2\"></span>ase key busine<span class=\"_ _2\"></span>ss d<span class=\"_ _2\"></span>ecisio<span class=\"_ _2\"></span>ns.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s busines<span class=\"_ _2\"></span>s is strate<span class=\"_ _2\"></span>gical<span class=\"_ _2\"></span>ly organi<span class=\"_ _2\"></span>sed as t<span class=\"_ _2\"></span>wo bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s (operating s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents): Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>, which fo<span class=\"_ _2\"></span>cuses o<span class=\"_ _2\"></span>n our Energ<span class=\"_ _2\"></span>y &amp; Indus<span class=\"_ _2\"></span>trial, VAR, Tr<span class=\"_ _0\"></span>anspo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t and Elec<span class=\"_ _2\"></span>tro<span class=\"_ _2\"></span>nics m<span class=\"_ _2\"></span>arkets<span class=\"_ _2\"></span>, and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich focus<span class=\"_ _2\"></span>es on p<span class=\"_ _2\"></span>roviding s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ialist s<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons for me<span class=\"_ _2\"></span>dical dev<span class=\"_ _2\"></span>ice<span class=\"_ gs5a\"> </span>manufac<span class=\"_ _2\"></span>turer<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w180 hf3\" id=\"_36e8e9a6-9118-4b83-8c5e-5ee383cfd02f\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h2a y2fd9 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated) </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x20d h2b y2fda ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1a0\"> </span><span class=\"ff28\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ed 3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 20<span class=\"_ _2\"></span>25<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td class=\"t m0 x467 h2a y2fda ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fdb ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fdc ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fdd ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fdd ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fdd ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fde ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fde ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fde ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2fdf ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2fdf ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fe0 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 w182 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">239.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x475 y2fe1 w183 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x476 y2fe1 w184 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls91 ws9c\">29<span class=\"_ _2\"></span>8.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x477 y2fe1 w185 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsc wsa9\">235<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x478 y2fe1 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x479 y2fe1 w186 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w187 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47a y2fe2 w188 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47c y2fe2 w6c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">(5.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47d y2fe2 w189 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fe2 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47f y2fe2 w15f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x480 y2fe3 w18b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x481 y2fe3 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x482 y2fe3 w9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x483 y2fe3 w78 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x484 y2fe3 wfd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x485 y2fe3 wcc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>91.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x486 y2fd7 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x487 y2fd7 w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x323 y2fd7 w18d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x488 y2fd7 w18e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x489 y2fd7 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48a y2fd7 w5c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 we he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48b y2fe4 w18f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48c y2fe4 w190 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48d y2fe4 w191 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(163<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48e y2fe4 w192 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">(<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x48f y2fe4 w193 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x490 y2fe4 w194 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls20 ws20\">(161.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w196 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lseb wsf9\">88.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x492 y2f69 w197 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x493 y2f69 w198 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls15 ws15\">132<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x494 y2f69 w199 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _c\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x495 y2f69 w19a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">49.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x496 y2f69 w19b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are condu<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d at arm\u2019s length.<span class=\"_ _2d6\"> </span>Restatement of segment repor<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span>At the st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of F<span class=\"_ _2\"></span>Y 2025 the Group\u2019s managem<span class=\"_ _2\"></span>ent str<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ture change<span class=\"_ _2\"></span>d with a co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dation of o<span class=\"_ _2\"></span>ur t<span class=\"_ _2\"></span>wo Med<span class=\"_ _2\"></span>ical bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses un<span class=\"_ _2\"></span>der the l<span class=\"_ _2\"></span>eade<span class=\"_ _2\"></span>rship<span class=\"_ _2\"></span> of the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Me<span class=\"_ _2\"></span>dical. T<span class=\"_ _2\"></span>he no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>, which in F<span class=\"_ _2\"></span>Y 2024 repres<span class=\"_ _2\"></span>ented 3% of Group reve<span class=\"_ _2\"></span>nue, has histor<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y be<span class=\"_ _2\"></span>en manage<span class=\"_ _2\"></span>d by the Ma<span class=\"_ _2\"></span>naging Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tor for Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions and B<span class=\"_ _2\"></span>oard re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ting ha<span class=\"_ _2\"></span>s consoli<span class=\"_ _2\"></span>dated this b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he other Sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble S<span class=\"_ _2\"></span>olutio<span class=\"_ _2\"></span>ns busine<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s. Ho<span class=\"_ _2\"></span>wever<span class=\"_ _0\"></span>, with m<span class=\"_ _2\"></span>ore stra<span class=\"_ _2\"></span>tegic op<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>ising in this ma<span class=\"_ _2\"></span>rket, includin<span class=\"_ _2\"></span>g more focu<span class=\"_ _2\"></span>s on pharma<span class=\"_ _2\"></span>ceutic<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span>appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons, acro<span class=\"_ _2\"></span>ss an inc<span class=\"_ _2\"></span>reasingl<span class=\"_ _2\"></span>y similar valu<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n to the impl<span class=\"_ _2\"></span>antabl<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss, th<span class=\"_ _2\"></span>e Board co<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d that the t<span class=\"_ _2\"></span>wo M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busin<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>es would b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t from be<span class=\"_ _2\"></span>ing unde<span class=\"_ _2\"></span>r the sa<span class=\"_ _2\"></span>me Manag<span class=\"_ _2\"></span>ing Direc<span class=\"_ _2\"></span>tor. The way in whi<span class=\"_ _2\"></span>ch result<span class=\"_ _2\"></span>s are rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted to the B<span class=\"_ _2\"></span>oard has b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>aligne<span class=\"_ _2\"></span>d, with Medical now com<span class=\"_ _0\"></span>prising<span class=\"_ _0\"></span> both the<span class=\"_ _0\"></span> implan<span class=\"_ _0\"></span>table and non-implan<span class=\"_ _0\"></span>table busi<span class=\"_ _0\"></span>nesses. According<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the <span class=\"_ _2\"></span>segm<span class=\"_ _2\"></span>ental <span class=\"_ _2\"></span>discl<span class=\"_ _2\"></span>osures h<span class=\"_ _2\"></span>ave be<span class=\"_ _2\"></span>en upd<span class=\"_ _2\"></span>ated to refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t the revi<span class=\"_ _2\"></span>sed s<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ture w<span class=\"_ _2\"></span>ith the com<span class=\"_ _2\"></span>parati<span class=\"_ _2\"></span>ves for F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024 resta<span class=\"_ _2\"></span>ted on a consis<span class=\"_ _2\"></span>tent bas<span class=\"_ _2\"></span>is.<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re is no chang<span class=\"_ _2\"></span>e to the Group l<span class=\"_ _2\"></span>evel re<span class=\"_ _2\"></span>sults a<span class=\"_ _2\"></span>s a conseq<span class=\"_ _2\"></span>uence of th<span class=\"_ _2\"></span>is rest<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. A tab<span class=\"_ _2\"></span>le set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous and ne<span class=\"_ _2\"></span>w segm<span class=\"_ _2\"></span>ental r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng for F<span class=\"_ _2\"></span>Y 2024 c<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ratives is s<span class=\"_ _2\"></span>et out b<span class=\"_ _2\"></span>elow. <table class=\"s w19c hf4\" id=\"_1370c3ac-3a4c-4871-b2a4-4cbd033cd12a\"><tr><td></td><td class=\"t m0 x497 h2b y2fe5 ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x498 h2a y2fe5 ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x499 h2b y2fe6 ff28 fs12 fc4 sc0 ls1 ws1\">Year en<span class=\"_ _2\"></span>ded 3<span class=\"_ _2\"></span>0 Se<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4 </td><td></td><td></td><td class=\"t m0 x467 h2a y2fe6 ff29 fs12 fc4 sc0 ls1 ws1\">Y<span class=\"_ _0\"></span>ear e<span class=\"_ _2\"></span>nde<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x468 h2b y2fe7 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x469 h2a y2fe8 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y2fe9 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y2fe9 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical</td><td class=\"t m0 x46c h2b y2fe9 ff28 fs12 fc4 sc0 lse9 wsf7\"> Group </td><td class=\"t m0 x46d h2a y2fea ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46e h2a y2fea ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical</td><td class=\"t m0 x46f h2a y2fea ff29 fs12 fc4 sc0 ls1 ws1\"> Grou<span class=\"_ _2\"></span>p </td></tr><tr><td></td><td class=\"t m0 x470 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x471 h2b y2feb ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x472 h2b y2feb ff28 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y2fec ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fe1 w181 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Seg<span class=\"_ _2\"></span>ment revenu<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x474 y2fe1 wa6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">240.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49a y2fe1 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49b y2fe1 w19e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8e wsa5\">293.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49c y2fe1 w185 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsc wsa9\">235.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49d y2fe1 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49e y2fe1 w19f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fed w187 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Interna<span class=\"_ _2\"></span>l revenue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x49f y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a0 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a1 y2fed w1a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a2 y2fed w1a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2fed w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a3 y2fed w1a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w18a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a4 y2fe3 w1a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a5 y2fe3 w19d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a6 y2fe3 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a7 y2fe3 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2fe3 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a9 y2fe3 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w18c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Gains on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4aa y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ab y2fd7 w1a4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ac y2fd7 w17a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">5.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ad y2fd7 w18e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8e wsa5\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ae y2fd7 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2fd7 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">5.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 we he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Cost of sal<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b0 y2fd8 w1a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(151<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b1 y2fd8 w1a7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b2 y2fd8 w1a8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls14f ws15c\">(1<span class=\"_ _2\"></span>61.<span class=\"_ _c\"></span>9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b3 y2fd8 w1a9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">(14<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b4 y2fd8 w193 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">(1<span class=\"_ _b\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b5 y2fd8 w10 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">(161.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w195 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls72 ws79\">Segment gr<span class=\"_ _0\"></span>oss profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">90.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b6 y2f69 w1ab he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4<span class=\"_ _2\"></span>4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b7 y2f69 w1ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>34.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b8 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">8<span class=\"_ _2\"></span>4.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4b9 y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">49.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ba y2f69 w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr></table>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The B<span class=\"_ _2\"></span>oard mo<span class=\"_ _2\"></span>nitor<span class=\"_ _2\"></span>s climate chang<span class=\"_ _2\"></span>e metr<span class=\"_ _2\"></span>ics<span class=\"_ _2\"></span>, primaril<span class=\"_ _2\"></span>y the reve<span class=\"_ _2\"></span>nue from sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts, o<span class=\"_ _2\"></span>n a six-<span class=\"_ _2\"></span>monthl<span class=\"_ _2\"></span>y basis. H<span class=\"_ _2\"></span>owever, the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basis for re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>ing financ<span class=\"_ _2\"></span>ial per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance over all t<span class=\"_ _2\"></span>ime hor<span class=\"_ _2\"></span>izons, from m<span class=\"_ _2\"></span>onthly to annu<span class=\"_ _2\"></span>ally, remains at the op<span class=\"_ _2\"></span>erating<span class=\"_ _2\"></span> seg<span class=\"_ _2\"></span>ment leve<span class=\"_ _2\"></span>l. It is note<span class=\"_ _2\"></span>d that prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>ts s<span class=\"_ _2\"></span>old into sust<span class=\"_ _2\"></span>ainab<span class=\"_ _2\"></span>le appli<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are prima<span class=\"_ _2\"></span>rily th<span class=\"_ _2\"></span>e same a<span class=\"_ _2\"></span>s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s so<span class=\"_ _2\"></span>ld into non<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e applic<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. It is o<span class=\"_ _2\"></span>nly the e<span class=\"_ _2\"></span>nd appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n which d<span class=\"_ _2\"></span>iffe<span class=\"_ _2\"></span>rentiates th<span class=\"_ _2\"></span>em. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t, it is not ant<span class=\"_ _2\"></span>icipate<span class=\"_ _2\"></span>d that any change<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ill be re<span class=\"_ _2\"></span>quired in th<span class=\"_ _2\"></span>e segm<span class=\"_ _2\"></span>ental re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g as a result of t<span class=\"_ _2\"></span>he Group\u2019s focus on sus<span class=\"_ _2\"></span>taina<span class=\"_ _2\"></span>ble ap<span class=\"_ _2\"></span>plicat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Rev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2d6\"> </span>Revenu<span class=\"_ _2\"></span>e in both s<span class=\"_ _2\"></span>egment<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>s the amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le for the s<span class=\"_ _2\"></span>ale of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>s, net of valu<span class=\"_ _2\"></span>e add<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x, reb<span class=\"_ _2\"></span>ates and di<span class=\"_ _2\"></span>scount<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>af<span class=\"_ _2\"></span>ter elimina<span class=\"_ _2\"></span>ting sa<span class=\"_ _2\"></span>les wi<span class=\"_ _2\"></span>thin the Gro<span class=\"_ _2\"></span>up. Revenue f<span class=\"_ _2\"></span>rom the s<span class=\"_ _2\"></span>ale of go<span class=\"_ _2\"></span>ods is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed wh<span class=\"_ _2\"></span>en all pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons are met<span class=\"_ _2\"></span>, which i<span class=\"_ _2\"></span>s when th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds are dis<span class=\"_ _2\"></span>patched o<span class=\"_ _2\"></span>r delive<span class=\"_ _2\"></span>red in line w<span class=\"_ _2\"></span>ith In<span class=\"_ _2\"></span>coterms. V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex re<span class=\"_ _2\"></span>ceive<span class=\"_ _2\"></span>s Med<span class=\"_ _2\"></span>ical U<span class=\"_ _2\"></span>nit Payme<span class=\"_ _2\"></span>nts (\u2018M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s\u2019) fro<span class=\"_ _2\"></span>m a numbe<span class=\"_ _2\"></span>r of medi<span class=\"_ _2\"></span>cal cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s are defer<span class=\"_ _2\"></span>red pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s conting<span class=\"_ _2\"></span>ent on the cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>r selling i<span class=\"_ _2\"></span>ts fi<span class=\"_ _2\"></span>nal compo<span class=\"_ _2\"></span>nent to the e<span class=\"_ _2\"></span>nd user. Revenu<span class=\"_ _2\"></span>e from MU<span class=\"_ _2\"></span>Ps i<span class=\"_ _2\"></span>s a form of varia<span class=\"_ _2\"></span>ble consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re all per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance obl<span class=\"_ _2\"></span>igatio<span class=\"_ _2\"></span>ns have bee<span class=\"_ _2\"></span>n met wh<span class=\"_ _2\"></span>en the mate<span class=\"_ _2\"></span>rial is so<span class=\"_ _2\"></span>ld by<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>Gro<span class=\"_ _2\"></span>up. The init<span class=\"_ _2\"></span>ial value of t<span class=\"_ _2\"></span>he MU<span class=\"_ _2\"></span>P recog<span class=\"_ _2\"></span>nised i<span class=\"_ _2\"></span>s base<span class=\"_ _2\"></span>d on manag<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>\u2019s bes<span class=\"_ _2\"></span>t estim<span class=\"_ _2\"></span>ate of the valu<span class=\"_ _2\"></span>e that will fl<span class=\"_ _2\"></span>ow to the Group<span class=\"_ gs5a\"> </span>on<span class=\"_ _2\"></span>ly to the ex<span class=\"_ _2\"></span>tent t<span class=\"_ _2\"></span>hat it is highl<span class=\"_ _2\"></span>y proba<span class=\"_ _2\"></span>ble that a si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant rever<span class=\"_ _2\"></span>sal in t<span class=\"_ _2\"></span>he amount of c<span class=\"_ _2\"></span>umulative re<span class=\"_ _2\"></span>venue re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed will<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>o<span class=\"_ _2\"></span>ccur whe<span class=\"_ _2\"></span>n<span class=\"_ gs5a\"> </span>the uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e variab<span class=\"_ _2\"></span>le consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved. T<span class=\"_ _2\"></span>his will b<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted as<span class=\"_ gs5a\"> </span>app<span class=\"_ _2\"></span>ropriate,<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ith a final ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent bein<span class=\"_ _2\"></span>g made in th<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od the f<span class=\"_ _2\"></span>inal de<span class=\"_ _2\"></span>claratio<span class=\"_ _2\"></span>n is made. T<span class=\"_ _2\"></span>he value of M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d but<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>invo<span class=\"_ _2\"></span>iced is inc<span class=\"_ _2\"></span>luded in p<span class=\"_ _2\"></span>repaym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and accru<span class=\"_ _2\"></span>ed incom<span class=\"_ _2\"></span>e. See note 15.<span class=\"_ _2d6\"> </span>No rev<span class=\"_ _2\"></span>enue is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d if the<span class=\"_ _2\"></span>re is signifi<span class=\"_ _2\"></span>cant unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regard<span class=\"_ _2\"></span>ing recover<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f the consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n due or as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciated cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>aken advant<span class=\"_ _2\"></span>age of th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>edie<span class=\"_ _2\"></span>nt allowe<span class=\"_ _2\"></span>d in IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>5 (<span class=\"_ _b\"></span>12<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>b) not to disclo<span class=\"_ _2\"></span>se informa<span class=\"_ _2\"></span>tion ab<span class=\"_ _2\"></span>out it<span class=\"_ _2\"></span>s remain<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance oblig<span class=\"_ _2\"></span>ations b<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ause the G<span class=\"_ _2\"></span>roup only r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>ses reve<span class=\"_ _2\"></span>nue on th<span class=\"_ _2\"></span>e satis<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tion of p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>bligat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about product<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup der<span class=\"_ _2\"></span>ives it<span class=\"_ _2\"></span>s reve<span class=\"_ _2\"></span>nue from th<span class=\"_ _2\"></span>e sale of h<span class=\"_ _2\"></span>igh per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance the<span class=\"_ _2\"></span>rmop<span class=\"_ _2\"></span>last<span class=\"_ _2\"></span>ic pol<span class=\"_ _2\"></span>yme<span class=\"_ _2\"></span>rs.<span class=\"_ _2d6\"> </span>Informat<span class=\"_ _2\"></span>ion about geographical areas<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s countr<span class=\"_ _2\"></span>y of domi<span class=\"_ _2\"></span>cile is the U<span class=\"_ _2\"></span>nited K<span class=\"_ _2\"></span>ingdo<span class=\"_ _2\"></span>m. 1<span class=\"_ _b\"></span>) Re<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>ue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>es bas<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e custom<span class=\"_ _2\"></span>er\u2019s loc<span class=\"_ _2\"></span>ation.<table class=\"s w1ad hf5\" id=\"_b2552144-3170-4b2e-b240-f653438e1508\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y2fee ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _17d\"> </span>Reven<span class=\"_ _2\"></span>ue fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bb h2a y2fef ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4bc h2b y2ff0 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y2ff1 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4be h2a y2ff2 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4bf h2a y2ff3 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4c0 h2b y2ff4 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x398 h2b y2ff4 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c1 h2b y2ff4 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y2ff5 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y2ff6 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y2ff7 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c4 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c5 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y2ff9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y2ffa ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y2ffb ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c7 y2f94 w87 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y2f94 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c9 y2f94 wa0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ca y2f94 w121 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x263 y2f94 w79 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cb y2f94 wa1 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cc y2ffc w1b0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>04.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cd y2ffc w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">20.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ce y2ffc w1b1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cf y2ffc w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d0 y2ffc w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d1 y2ffc w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d2 y2ffd w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">50.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d3 y2ffd w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d4 y2ffd w1b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d5 y2ffd w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d6 y2ffd w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d7 y2ffd w12c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d8 y2fe4 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d9 y2fe4 w11c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4da y2fe4 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">88.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4db y2fe4 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dc y2fe4 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2fe4 w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x4de y2f69 w18b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4df y2f69 w1b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e0 y2f69 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w1ad hf6\" id=\"_39635c28-7f7c-4353-8189-baec41087e41\"><tr><td></td><td class=\"t m0 x4e4 h2b y2ffe ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4e5 h2a y2ffe ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e6 h2b y2fff ff28 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue f<span class=\"_ _2\"></span>rom e<span class=\"_ _2\"></span>xt<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4c6 h2a y2fff ff29 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e7 h2b y3000 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y3001 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e8 h2b y3002 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4e9 h2b y3002 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22f h2b y3002 ff28 fs12 fc4 sc0 lse9 wsf7\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y3003 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y3003 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3003 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ea h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4eb h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x234 h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ec y2f94 w179 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36b y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ed y2f94 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ee y2f94 w110 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ef y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f0 y2f94 wa1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f1 y2fd6 w1bb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">11<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f2 y2fd6 w1bc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsb wsa\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f3 y2fd6 w1bd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f4 y2fd6 w1be he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f5 y2fd6 w1bf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f6 y2fd6 w1c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f7 y2fd7 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">48.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f8 y2fd7 w3d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f9 y2fd7 w1c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fa y2fd7 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fb y2fd7 w1c3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fc y2fd7 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2fd8 w1c5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fd y2fd8 w1c6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fe y2fd8 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ff y2fd8 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x500 y2fd8 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y2fd8 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x502 y2f69 w1c7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x503 y2f69 w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x261 y2f69 w1c9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>Revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l custom<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>ased i<span class=\"_ _2\"></span>n Germany wa<span class=\"_ _2\"></span>s \u00a375.0m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _0\"></span>6.6m), from the US wa<span class=\"_ _2\"></span>s \u00a373.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a370.7<span class=\"_ _b\"></span>m) and from China was \u00a345.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a344.0<span class=\"_ _2\"></span>m). The revenu<span class=\"_ _2\"></span>e from any indiv<span class=\"_ _2\"></span>idual cou<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e excepti<span class=\"_ _2\"></span>on of Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the US and China, is not more th<span class=\"_ _2\"></span>an 1<span class=\"_ _0\"></span>0% of the Group\u2019s total reve<span class=\"_ _2\"></span>nue in eith<span class=\"_ _2\"></span>er the cur<span class=\"_ _2\"></span>rent or pri<span class=\"_ _2\"></span>or year<span class=\"_ _0\"></span>. 2<span class=\"_ _0\"></span>) N<span class=\"_ _0\"></span>on-current<span class=\"_ _0\"></span> assets<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets by t<span class=\"_ _2\"></span>he ge<span class=\"_ _2\"></span>ograph<span class=\"_ _2\"></span>ical are<span class=\"_ _2\"></span>a in which t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are loc<span class=\"_ _2\"></span>ated. No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets in<span class=\"_ _2\"></span>clude pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent, int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ey do not in<span class=\"_ _2\"></span>clude ret<span class=\"_ _2\"></span>irement benefit asset<span class=\"_ _2\"></span>s, deferred<span class=\"_ _0\"></span> tax asset<span class=\"_ _2\"></span>s and financ<span class=\"_ _0\"></span>ial instruments. <table class=\"s w1ad hf7\" id=\"_3c763ce5-fd23-4faf-867f-750c87838ea6\"><tr><td></td><td class=\"t m0 x231 h2b y3006 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3006 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3007 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3007 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2ffc w1ca he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls12 ws12\">United Kin<span class=\"_ _0\"></span>gdom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x504 y2ffc w1cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">262.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x505 y2ffc wa3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1cc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf ws6f\">China<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x506 y2ffd w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x507 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x508 y2fe4 w1cf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x509 y2fe4 w1d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x50a y2f69 w1d1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50b y2f69 w1d2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>69.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 2024, non-<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held in a<span class=\"_ _2\"></span>ny individ<span class=\"_ _2\"></span>ual countr<span class=\"_ _2\"></span>y, with the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of the Unite<span class=\"_ _2\"></span>d King<span class=\"_ _2\"></span>dom and China, are not mo<span class=\"_ _2\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Seg<span class=\"_ _2\"></span>menta<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies are n<span class=\"_ _2\"></span>ot prese<span class=\"_ _2\"></span>nted be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e neithe<span class=\"_ _2\"></span>r manage<span class=\"_ _2\"></span>ment no<span class=\"_ _2\"></span>r the Boa<span class=\"_ _2\"></span>rd recei<span class=\"_ _2\"></span>ve or revi<span class=\"_ _2\"></span>ew this inform<span class=\"_ _2\"></span>ation.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc ws77 gs137\">Information about major customers<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs138\">In the c<span class=\"_ _2\"></span>urrent year n<span class=\"_ _2\"></span>o custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: no custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6d ws78 gs139\">Group revenue<span class=\"_ _0\"></span>).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "<div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs10d\">The G<span class=\"_ _2\"></span>roup comp<span class=\"_ _2\"></span>lies w<span class=\"_ _2\"></span>ith IF<span class=\"_ _2\"></span>RS 8 \u2013 O<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing Se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch require<span class=\"_ _2\"></span>s ope<span class=\"_ _2\"></span>rating se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s to be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted up<span class=\"_ _2\"></span>on that are </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs10e\">consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he leve<span class=\"_ _2\"></span>l at which re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s are regular<span class=\"_ _2\"></span>ly revi<span class=\"_ _2\"></span>ewed by t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s chief ope<span class=\"_ _2\"></span>rating de<span class=\"_ _2\"></span>cision ma<span class=\"_ _2\"></span>ker (\u2018<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ODM<span class=\"_ _2\"></span>\u2019). The CODM for </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs10f\">the Grou<span class=\"_ _2\"></span>p is the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. I<span class=\"_ _2\"></span>nformati<span class=\"_ _2\"></span>on on th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s is the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basi<span class=\"_ _2\"></span>s of informatio<span class=\"_ _2\"></span>n repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted to the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs110\">The p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce of the busin<span class=\"_ _2\"></span>ess un<span class=\"_ _2\"></span>its is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d bas<span class=\"_ _2\"></span>ed on se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>al gros<span class=\"_ _2\"></span>s profit. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment of s<span class=\"_ _2\"></span>ales, m<span class=\"_ _2\"></span>arketing and ad<span class=\"_ _2\"></span>minist<span class=\"_ _2\"></span>ration, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs111\">and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment fu<span class=\"_ _2\"></span>nct<span class=\"_ _2\"></span>ions se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vicing b<span class=\"_ _2\"></span>oth busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>ts is co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l. Segm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>alance </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs112\">shee<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot produ<span class=\"_ _2\"></span>ced; instead, t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>ODM re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>s the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et at a Group l<span class=\"_ _2\"></span>evel w<span class=\"_ _2\"></span>hich provi<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y level of d<span class=\"_ _2\"></span>etail to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs113\">make an informe<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent of the fina<span class=\"_ _2\"></span>ncial po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n of the Grou<span class=\"_ _2\"></span>p on which to b<span class=\"_ _2\"></span>ase key busine<span class=\"_ _2\"></span>ss d<span class=\"_ _2\"></span>ecisio<span class=\"_ _2\"></span>ns.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls25 ws26 gs115\">Rev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs116\">Revenu<span class=\"_ _2\"></span>e in both s<span class=\"_ _2\"></span>egment<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>s the amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le for the s<span class=\"_ _2\"></span>ale of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>s, net of valu<span class=\"_ _2\"></span>e add<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x, reb<span class=\"_ _2\"></span>ates and di<span class=\"_ _2\"></span>scount<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs117\">and<span class=\"_ gs5a\"> </span>af<span class=\"_ _2\"></span>ter elimina<span class=\"_ _2\"></span>ting sa<span class=\"_ _2\"></span>les wi<span class=\"_ _2\"></span>thin the Gro<span class=\"_ _2\"></span>up. Revenue f<span class=\"_ _2\"></span>rom the s<span class=\"_ _2\"></span>ale of go<span class=\"_ _2\"></span>ods is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed wh<span class=\"_ _2\"></span>en all pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons are met<span class=\"_ _2\"></span>, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs118\">which i<span class=\"_ _2\"></span>s when th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds are dis<span class=\"_ _2\"></span>patched o<span class=\"_ _2\"></span>r delive<span class=\"_ _2\"></span>red in line w<span class=\"_ _2\"></span>ith In<span class=\"_ _2\"></span>coterms. V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex re<span class=\"_ _2\"></span>ceive<span class=\"_ _2\"></span>s Med<span class=\"_ _2\"></span>ical U<span class=\"_ _2\"></span>nit Payme<span class=\"_ _2\"></span>nts (\u2018M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s\u2019) fro<span class=\"_ _2\"></span>m a </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs119\">numbe<span class=\"_ _2\"></span>r of medi<span class=\"_ _2\"></span>cal cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s are defer<span class=\"_ _2\"></span>red pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s conting<span class=\"_ _2\"></span>ent on the cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>r selling i<span class=\"_ _2\"></span>ts fi<span class=\"_ _2\"></span>nal compo<span class=\"_ _2\"></span>nent to the e<span class=\"_ _2\"></span>nd user. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11a\">Revenu<span class=\"_ _2\"></span>e from MU<span class=\"_ _2\"></span>Ps i<span class=\"_ _2\"></span>s a form of varia<span class=\"_ _2\"></span>ble consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re all per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance obl<span class=\"_ _2\"></span>igatio<span class=\"_ _2\"></span>ns have bee<span class=\"_ _2\"></span>n met wh<span class=\"_ _2\"></span>en the mate<span class=\"_ _2\"></span>rial is so<span class=\"_ _2\"></span>ld </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11b\">by<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>Gro<span class=\"_ _2\"></span>up. The init<span class=\"_ _2\"></span>ial value of t<span class=\"_ _2\"></span>he MU<span class=\"_ _2\"></span>P recog<span class=\"_ _2\"></span>nised i<span class=\"_ _2\"></span>s base<span class=\"_ _2\"></span>d on manag<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>\u2019s bes<span class=\"_ _2\"></span>t estim<span class=\"_ _2\"></span>ate of the valu<span class=\"_ _2\"></span>e that will fl<span class=\"_ _2\"></span>ow to the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11c\">Group<span class=\"_ gs5a\"> </span>on<span class=\"_ _2\"></span>ly to the ex<span class=\"_ _2\"></span>tent t<span class=\"_ _2\"></span>hat it is highl<span class=\"_ _2\"></span>y proba<span class=\"_ _2\"></span>ble that a si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant rever<span class=\"_ _2\"></span>sal in t<span class=\"_ _2\"></span>he amount of c<span class=\"_ _2\"></span>umulative re<span class=\"_ _2\"></span>venue re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11d\">will<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>o<span class=\"_ _2\"></span>ccur whe<span class=\"_ _2\"></span>n<span class=\"_ gs5a\"> </span>the uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e variab<span class=\"_ _2\"></span>le consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved. T<span class=\"_ _2\"></span>his will b<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11e\">as<span class=\"_ gs5a\"> </span>app<span class=\"_ _2\"></span>ropriate,<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ith a final ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent bein<span class=\"_ _2\"></span>g made in th<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od the f<span class=\"_ _2\"></span>inal de<span class=\"_ _2\"></span>claratio<span class=\"_ _2\"></span>n is made. T<span class=\"_ _2\"></span>he value of M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs11f\">but<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>invo<span class=\"_ _2\"></span>iced is inc<span class=\"_ _2\"></span>luded in p<span class=\"_ _2\"></span>repaym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and accru<span class=\"_ _2\"></span>ed incom<span class=\"_ _2\"></span>e. See note 15.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs120\">No rev<span class=\"_ _2\"></span>enue is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d if the<span class=\"_ _2\"></span>re is signifi<span class=\"_ _2\"></span>cant unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regard<span class=\"_ _2\"></span>ing recover<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f the consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n due or as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciated cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs121\">The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>aken advant<span class=\"_ _2\"></span>age of th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>edie<span class=\"_ _2\"></span>nt allowe<span class=\"_ _2\"></span>d in IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>5 (<span class=\"_ _b\"></span>12<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>b) not to disclo<span class=\"_ _2\"></span>se informa<span class=\"_ _2\"></span>tion ab<span class=\"_ _2\"></span>out it<span class=\"_ _2\"></span>s remain<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs122\">oblig<span class=\"_ _2\"></span>ations b<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ause the G<span class=\"_ _2\"></span>roup only r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>ses reve<span class=\"_ _2\"></span>nue on th<span class=\"_ _2\"></span>e satis<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tion of p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>bligat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc ws77 gs13f\">Exceptional items<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs140\">Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items are th<span class=\"_ _2\"></span>ose w<span class=\"_ _2\"></span>hich are, in aggre<span class=\"_ _2\"></span>gate, material i<span class=\"_ _2\"></span>n size and<span class=\"_ _2\"></span>/or unusual or i<span class=\"_ _2\"></span>nfrequent in na<span class=\"_ _2\"></span>ture.</div>Incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x on the pr<span class=\"_ _2\"></span>ofit for the ye<span class=\"_ _2\"></span>ar compri<span class=\"_ _2\"></span>ses cur<span class=\"_ _2\"></span>rent and de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax. I<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e tax is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent excep<span class=\"_ _2\"></span>t to the ex<span class=\"_ _2\"></span>tent that it re<span class=\"_ _2\"></span>lates to items r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in othe<span class=\"_ _2\"></span>r compreh<span class=\"_ _2\"></span>ensive in<span class=\"_ _2\"></span>come or e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Current tax i<span class=\"_ _2\"></span>s the ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n the ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le incom<span class=\"_ _2\"></span>e for the curr<span class=\"_ _2\"></span>ent and pri<span class=\"_ _2\"></span>or year<span class=\"_ _2\"></span>s, using t<span class=\"_ _2\"></span>ax rates (and t<span class=\"_ _2\"></span>ax law<span class=\"_ _2\"></span>s) enac<span class=\"_ _2\"></span>ted or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date. The Gro<span class=\"_ _2\"></span>up is subje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to income t<span class=\"_ _2\"></span>ax in num<span class=\"_ _2\"></span>erous juris<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s. Es<span class=\"_ _2\"></span>timates ar<span class=\"_ _2\"></span>e required in deter<span class=\"_ _2\"></span>mining the w<span class=\"_ _2\"></span>orld<span class=\"_ _2\"></span>wid<span class=\"_ _2\"></span>e provisi<span class=\"_ _2\"></span>on for incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>xes. T<span class=\"_ _2\"></span>here are many t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons and ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>ons for whi<span class=\"_ _2\"></span>ch the ultim<span class=\"_ _2\"></span>ate ta<span class=\"_ _2\"></span>x deter<span class=\"_ _2\"></span>minatio<span class=\"_ _2\"></span>n is uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in bec<span class=\"_ _2\"></span>ause it m<span class=\"_ _2\"></span>ay be uncl<span class=\"_ _2\"></span>ear how t<span class=\"_ _2\"></span>ax law ap<span class=\"_ _2\"></span>plies to a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on or circums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce. Where th<span class=\"_ _2\"></span>e Group deter<span class=\"_ _2\"></span>mines t<span class=\"_ _2\"></span>hat it is more li<span class=\"_ _2\"></span>kely than not that t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x autho<span class=\"_ _2\"></span>ritie<span class=\"_ _2\"></span>s would a<span class=\"_ _2\"></span>ccept the p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n taken in the t<span class=\"_ _2\"></span>ax re<span class=\"_ _2\"></span>turn, amou<span class=\"_ _2\"></span>nts are recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s on tha<span class=\"_ _2\"></span>t basis. W<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>he amount of t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>r recoverab<span class=\"_ _2\"></span>le is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain, the Gro<span class=\"_ _2\"></span>up recog<span class=\"_ _2\"></span>nises a liabilit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>r asse<span class=\"_ _2\"></span>t base<span class=\"_ _2\"></span>d on eith<span class=\"_ _2\"></span>er the Gro<span class=\"_ _2\"></span>up\u2019s judgeme<span class=\"_ _2\"></span>nt of the mos<span class=\"_ _2\"></span>t likely outco<span class=\"_ _2\"></span>me or<span class=\"_ _0\"></span>, where t<span class=\"_ _2\"></span>here is a wi<span class=\"_ _2\"></span>de rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sible outcomes, the expected value.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x is provi<span class=\"_ _2\"></span>ded in full, us<span class=\"_ _2\"></span>ing the liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od, on tem<span class=\"_ _2\"></span>porar<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces arisi<span class=\"_ _2\"></span>ng bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies for fi<span class=\"_ _2\"></span>nancial rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pu<span class=\"_ _2\"></span>rpos<span class=\"_ _2\"></span>es and t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing tempo<span class=\"_ _2\"></span>rar<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are not prov<span class=\"_ _2\"></span>ided for: go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill not d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses; th<span class=\"_ _2\"></span>e initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r accounting no<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>; and dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s relating to inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent tha<span class=\"_ _2\"></span>t they wil<span class=\"_ _2\"></span>l probab<span class=\"_ _2\"></span>ly rever<span class=\"_ _2\"></span>se in t<span class=\"_ _2\"></span>he fores<span class=\"_ _2\"></span>eeabl<span class=\"_ _2\"></span>e future. The a<span class=\"_ _2\"></span>mount of de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d is base<span class=\"_ _2\"></span>d on the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted manne<span class=\"_ _2\"></span>r of realis<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>r set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies, us<span class=\"_ _2\"></span>ing ta<span class=\"_ _2\"></span>x rates enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs19e\">A defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that it is p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le, within a re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble tim<span class=\"_ _2\"></span>e frame (t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of up to five yea<span class=\"_ _2\"></span>rs), </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs19f\">that future t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>able pro<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s will be ava<span class=\"_ _2\"></span>ilable a<span class=\"_ _2\"></span>gainst w<span class=\"_ _2\"></span>hich the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t can be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent takes into account t<span class=\"_ _2\"></span>he leg<span class=\"_ _2\"></span>islatio<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a0\">in each jur<span class=\"_ _2\"></span>isdic<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n, including a<span class=\"_ _2\"></span>ny restr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions in p<span class=\"_ _2\"></span>lace, on a compa<span class=\"_ _2\"></span>ny-by<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>company b<span class=\"_ _2\"></span>asis, inclu<span class=\"_ _2\"></span>ding consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n of the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to relieve l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a1\">bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en Group co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s in the s<span class=\"_ _2\"></span>ame countr<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he availab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of ta<span class=\"_ _2\"></span>xable te<span class=\"_ _2\"></span>mpora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ferences (i.e. de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s) </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a2\">relating to t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and co<span class=\"_ _2\"></span>mpany, which are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e over a simila<span class=\"_ _2\"></span>r time fram<span class=\"_ _2\"></span>e, is also taken into accou<span class=\"_ _2\"></span>nt when<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a3\">ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ing the reco<span class=\"_ _2\"></span>gniti<span class=\"_ _2\"></span>on of any defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set. D<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>duced to the e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>tent that it is no l<span class=\"_ _2\"></span>onge<span class=\"_ _2\"></span>r proba<span class=\"_ _2\"></span>ble that t<span class=\"_ _2\"></span>he related<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a4\">ta<span class=\"_ _2\"></span>x bene<span class=\"_ _2\"></span>fit will b<span class=\"_ _2\"></span>e realis<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s is revie<span class=\"_ _2\"></span>wed at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing date. Wh<span class=\"_ _2\"></span>ere for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a5\">loo<span class=\"_ _2\"></span>king fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts are us<span class=\"_ _2\"></span>ed to as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on of a defe<span class=\"_ _2\"></span>rred t<span class=\"_ _2\"></span>ax bala<span class=\"_ _2\"></span>nce, foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>hose us<span class=\"_ _2\"></span>ed for oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a6\">the A<span class=\"_ _2\"></span>nnual Rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t (includ<span class=\"_ _2\"></span>ing going co<span class=\"_ _2\"></span>ncern, imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) are used, b<span class=\"_ _2\"></span>ut disa<span class=\"_ _2\"></span>ggreg<span class=\"_ _2\"></span>ated to a leve<span class=\"_ _2\"></span>l appro<span class=\"_ _2\"></span>priate for t<span class=\"_ _2\"></span>ax to be a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs1a7\">eithe<span class=\"_ _2\"></span>r by company o<span class=\"_ _2\"></span>r by ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1a8\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e off<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is a legal<span class=\"_ _2\"></span>ly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et current t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>here </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1a9\">the de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax ba<span class=\"_ _2\"></span>lances rel<span class=\"_ _2\"></span>ate to the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xati<span class=\"_ _2\"></span>on autho<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Current tax a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tax li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es are of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wher<span class=\"_ _2\"></span>e the entit<span class=\"_ _2\"></span>y has a </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1aa\">lega<span class=\"_ _2\"></span>lly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et and inten<span class=\"_ _2\"></span>ds eithe<span class=\"_ _2\"></span>r to set<span class=\"_ _2\"></span>tle on a n<span class=\"_ _2\"></span>et basis o<span class=\"_ _2\"></span>r to realise t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et and s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>le the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y simult<span class=\"_ _2\"></span>aneo<span class=\"_ _2\"></span>usly.<span class=\"_ _2d6\"> </span></div>Ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span>All ow<span class=\"_ _2\"></span>ned ite<span class=\"_ _2\"></span>ms of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at histo<span class=\"_ _2\"></span>rical co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss accumu<span class=\"_ _2\"></span>lated de<span class=\"_ _2\"></span>preciat<span class=\"_ _2\"></span>ion and p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>n for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of self-<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ted as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e cost of ma<span class=\"_ _2\"></span>terials, d<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>t labo<span class=\"_ _2\"></span>ur and an ap<span class=\"_ _2\"></span>propria<span class=\"_ _2\"></span>te propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tion of ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Subse<span class=\"_ _2\"></span>quent cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are includ<span class=\"_ _2\"></span>ed in the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>\u2019s carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt or recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s a sepa<span class=\"_ _2\"></span>rate ass<span class=\"_ _2\"></span>et, as ap<span class=\"_ _2\"></span>propr<span class=\"_ _2\"></span>iate, only wh<span class=\"_ _2\"></span>en it is pro<span class=\"_ _2\"></span>bable that future e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he item wil<span class=\"_ _2\"></span>l flow to the G<span class=\"_ _2\"></span>roup and th<span class=\"_ _2\"></span>e cost of t<span class=\"_ _2\"></span>he item ca<span class=\"_ _2\"></span>n be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly. All other repair<span class=\"_ _2\"></span>s and ma<span class=\"_ _2\"></span>intenance cos<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e charged to t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment dur<span class=\"_ _2\"></span>ing the finan<span class=\"_ _2\"></span>cial year in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owing cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating to th<span class=\"_ _2\"></span>e constr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion of qua<span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tual cost in<span class=\"_ _2\"></span>curred w<span class=\"_ _2\"></span>here the fund<span class=\"_ _2\"></span>s are bor<span class=\"_ _2\"></span>rowed sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y to fund the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t. All ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed as incu<span class=\"_ _2\"></span>rred.<span class=\"_ _2d6\"> </span>Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span>Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Impairments<span class=\"_ _2d6\"> </span>At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s.<div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs1f4\">Ri<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>t of u<span class=\"_ _2\"></span>se (\u2018<span class=\"_ _2\"></span>ROU<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1f5\">At inceptio<span class=\"_ _2\"></span>n of a contrac<span class=\"_ _2\"></span>t, th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>ses w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er a contrac<span class=\"_ _2\"></span>t is, o<span class=\"_ _2\"></span>r contains<span class=\"_ _2\"></span>, a leas<span class=\"_ _2\"></span>e. A contrac<span class=\"_ _2\"></span>t is, or cont<span class=\"_ _2\"></span>ains, a lea<span class=\"_ _2\"></span>se if th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1f6\">conveys t<span class=\"_ _2\"></span>he right to cont<span class=\"_ _2\"></span>rol the us<span class=\"_ _2\"></span>e of an ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>et for a per<span class=\"_ _2\"></span>iod of tim<span class=\"_ _2\"></span>e in exchang<span class=\"_ _2\"></span>e for consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n. Leas<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as an </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1f7\">ROU as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>nd a corres<span class=\"_ _2\"></span>pond<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e liabilit<span class=\"_ _2\"></span>y at th<span class=\"_ _2\"></span>e date at whi<span class=\"_ _2\"></span>ch the le<span class=\"_ _2\"></span>ased a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e for use by th<span class=\"_ _2\"></span>e Group.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1f8\">At the leas<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement d<span class=\"_ _2\"></span>ate an ROU a<span class=\"_ _2\"></span>sset i<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at cost co<span class=\"_ _2\"></span>mprising t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing: the am<span class=\"_ _2\"></span>ount of the init<span class=\"_ _2\"></span>ial mea<span class=\"_ _2\"></span>surement of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1f9\">the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y; any lea<span class=\"_ _2\"></span>se paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s made at o<span class=\"_ _2\"></span>r before th<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement da<span class=\"_ _2\"></span>te less a<span class=\"_ _2\"></span>ny lease i<span class=\"_ _2\"></span>ncentive<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved; any initial dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1fa\">cost<span class=\"_ _2\"></span>s; and re<span class=\"_ _2\"></span>storati<span class=\"_ _2\"></span>on cos<span class=\"_ _2\"></span>ts to retur<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set to it<span class=\"_ _2\"></span>s ori<span class=\"_ _2\"></span>ginal condi<span class=\"_ _2\"></span>tion.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1fb\">The R<span class=\"_ _2\"></span>OU as<span class=\"_ _2\"></span>set is d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>ter of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s useful econ<span class=\"_ _2\"></span>omic life an<span class=\"_ _2\"></span>d the lea<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis<span class=\"_ _2\"></span>. If ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1fc\">of the RO<span class=\"_ _2\"></span>U ass<span class=\"_ _2\"></span>et trans<span class=\"_ _2\"></span>fers to th<span class=\"_ _2\"></span>e Group at th<span class=\"_ _2\"></span>e end of the l<span class=\"_ _2\"></span>ease ter<span class=\"_ _2\"></span>m or the co<span class=\"_ _2\"></span>st refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the exerci<span class=\"_ _2\"></span>se of a purchas<span class=\"_ _2\"></span>e opti<span class=\"_ _2\"></span>on, dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1fd\">calc<span class=\"_ _2\"></span>ulated using t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe of the ass<span class=\"_ _2\"></span>et. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1fe\">Contract<span class=\"_ _2\"></span>s may cont<span class=\"_ _2\"></span>ain bot<span class=\"_ _2\"></span>h leas<span class=\"_ _2\"></span>e and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. The Compa<span class=\"_ _2\"></span>ny alloc<span class=\"_ _2\"></span>ates the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion in th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t to the le<span class=\"_ _2\"></span>ase and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1ff\">non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n their re<span class=\"_ _2\"></span>lative s<span class=\"_ _2\"></span>tand<span class=\"_ _2\"></span>-al<span class=\"_ _2\"></span>one pri<span class=\"_ _2\"></span>ces. H<span class=\"_ _2\"></span>owever, f<span class=\"_ _0\"></span>or lea<span class=\"_ _2\"></span>ses of ret<span class=\"_ _2\"></span>ail es<span class=\"_ _2\"></span>tate for w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny is a less<span class=\"_ _2\"></span>ee </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs200\">and for wh<span class=\"_ _2\"></span>ich it has maj<span class=\"_ _2\"></span>or leas<span class=\"_ _2\"></span>es, it h<span class=\"_ _2\"></span>as ele<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d not to sep<span class=\"_ _2\"></span>arate leas<span class=\"_ _2\"></span>e and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>e compo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s and inste<span class=\"_ _2\"></span>ad account<span class=\"_ _2\"></span>s for the<span class=\"_ _2\"></span>se as a </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs201\">single lease component<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls6e ws32 gs20a\">Goodwill<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs20b\">Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs20c\">to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs20d\">Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs20e\">Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs20f\">In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs210\">record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs211\">bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs212\">Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs213\">pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs214\">cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs215\">Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs216\">(the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs217\">Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs218\">Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs219\">gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs21a\">ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs21b\">value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs21c\">be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs21d\">ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs21e\">Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc wsa9 gs220\">Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs221\">Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6f ws6e gs222\">lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs223\">Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs224\">C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs225\">Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6d ws78 gs226\">Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs227\">Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs228\">at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs23f\">Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs240\">Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs241\">is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs242\">Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs243\">unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs244\">econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span></div>Basi<span class=\"_ _2\"></span>s of<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span>Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span>Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span>Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s eliminated on<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Intrag<span class=\"_ _2\"></span>roup balan<span class=\"_ _2\"></span>ces and trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, and any unrea<span class=\"_ _2\"></span>lised g<span class=\"_ _2\"></span>ains and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s or incom<span class=\"_ _2\"></span>e and ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es arising f<span class=\"_ _2\"></span>rom intragro<span class=\"_ _2\"></span>up transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions, are eliminated in p<span class=\"_ _2\"></span>reparing t<span class=\"_ _2\"></span>he consoli<span class=\"_ _2\"></span>dated financ<span class=\"_ _2\"></span>ial sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls5 ws1 gs28d\">Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs28e\">Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs28f\">ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs290\">is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs291\">dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs292\">Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs293\">financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs294\">los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs295\">9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls78 ws1d gs296\">the default.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs297\">At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs298\">to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs299\">All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29a\">Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29b\">obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29c\">to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29d\">investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29e\">to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs29f\">as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a0\">date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a1\">by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2e6\">Inventor<span class=\"_ _2\"></span>ies are m<span class=\"_ _2\"></span>easured at t<span class=\"_ _2\"></span>he lowe<span class=\"_ _2\"></span>r of cost an<span class=\"_ _2\"></span>d net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value. The co<span class=\"_ _2\"></span>st of inventor<span class=\"_ _2\"></span>ies is b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the fir<span class=\"_ _2\"></span>st-in, f<span class=\"_ _2\"></span>irs<span class=\"_ _2\"></span>t-ou<span class=\"_ _2\"></span>t princip<span class=\"_ _2\"></span>le and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2e7\">includ<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture incurre<span class=\"_ _2\"></span>d in acquiri<span class=\"_ _2\"></span>ng the inventor<span class=\"_ _2\"></span>ies and b<span class=\"_ _2\"></span>ringing th<span class=\"_ _2\"></span>em to their e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting lo<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and condi<span class=\"_ _2\"></span>tion. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of finishe<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2e8\">goo<span class=\"_ _2\"></span>ds and wo<span class=\"_ _2\"></span>rk in prog<span class=\"_ _2\"></span>ress co<span class=\"_ _2\"></span>mpris<span class=\"_ _2\"></span>es raw materi<span class=\"_ _2\"></span>als, dire<span class=\"_ _2\"></span>ct la<span class=\"_ _2\"></span>bour<span class=\"_ _0\"></span>, other dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s and re<span class=\"_ _2\"></span>lated pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s (allocate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2e9\">the high<span class=\"_ _2\"></span>er of ac<span class=\"_ _2\"></span>tual and n<span class=\"_ _2\"></span>ormal pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n levels). Cost is cal<span class=\"_ _2\"></span>culated usin<span class=\"_ _2\"></span>g the st<span class=\"_ _2\"></span>andard co<span class=\"_ _2\"></span>st me<span class=\"_ _2\"></span>thod. N<span class=\"_ _2\"></span>et real<span class=\"_ _2\"></span>isabl<span class=\"_ _2\"></span>e value is th<span class=\"_ _2\"></span>e est<span class=\"_ _2\"></span>imated </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2ea\">sellin<span class=\"_ _2\"></span>g price in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s, les<span class=\"_ _2\"></span>s the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>s of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n and se<span class=\"_ _2\"></span>lling exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2eb\">In ca<span class=\"_ _2\"></span>lculating t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated s<span class=\"_ _2\"></span>elling pri<span class=\"_ _2\"></span>ce, a number of fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ta<span class=\"_ _2\"></span>ken into account, includin<span class=\"_ _2\"></span>g the age o<span class=\"_ _2\"></span>f the inventor<span class=\"_ _2\"></span>y, custome<span class=\"_ _2\"></span>r order </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ec\">profile<span class=\"_ _2\"></span>s, the qu<span class=\"_ _2\"></span>alit<span class=\"_ _2\"></span>y st<span class=\"_ _2\"></span>atus, alter<span class=\"_ _2\"></span>native ro<span class=\"_ _2\"></span>utes to market and o<span class=\"_ _2\"></span>ptions to re<span class=\"_ _2\"></span>proce<span class=\"_ _2\"></span>ss. W<span class=\"_ _2\"></span>here th<span class=\"_ _2\"></span>e net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value is b<span class=\"_ _2\"></span>elow th<span class=\"_ _2\"></span>e cost of th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ed\">inventor<span class=\"_ _2\"></span>y a prov<span class=\"_ _2\"></span>ision is ma<span class=\"_ _2\"></span>de to wr<span class=\"_ _2\"></span>ite dow<span class=\"_ _2\"></span>n the inventor<span class=\"_ _2\"></span>y to th<span class=\"_ _2\"></span>e net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value wh<span class=\"_ _2\"></span>ich is ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed to the prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss account. I<span class=\"_ _2\"></span>f </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs2ee\">subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y the valu<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>d from the inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y is abov<span class=\"_ _2\"></span>e the net rea<span class=\"_ _2\"></span>lisab<span class=\"_ _2\"></span>le value t<span class=\"_ _2\"></span>he provis<span class=\"_ _2\"></span>ion is w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten back to th<span class=\"_ _2\"></span>e profit an<span class=\"_ _2\"></span>d loss a<span class=\"_ _2\"></span>ccount.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs310\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s for go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old in the o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs311\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d initiall<span class=\"_ _2\"></span>y at fair value. Subs<span class=\"_ _2\"></span>equent to ini<span class=\"_ _2\"></span>tial reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n they are m<span class=\"_ _2\"></span>easured a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs312\">using the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t met<span class=\"_ _2\"></span>hod le<span class=\"_ _2\"></span>ss any imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount of the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces app<span class=\"_ _2\"></span>roximates to fair val<span class=\"_ _2\"></span>ue due to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs313\">the sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t maturit<span class=\"_ _2\"></span>y of am<span class=\"_ _2\"></span>ounts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs314\">Allo<span class=\"_ _2\"></span>wances are c<span class=\"_ _2\"></span>alcula<span class=\"_ _2\"></span>ted by referen<span class=\"_ _2\"></span>ce to credit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e incurre<span class=\"_ _2\"></span>d over the li<span class=\"_ _2\"></span>fetime of th<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable usin<span class=\"_ _2\"></span>g the simp<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs315\">appro<span class=\"_ _2\"></span>ach, as de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in n<span class=\"_ _2\"></span>ote 1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs112\">Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs113\">initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls10 ws17 gs318\">Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs319\">Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs31a\">over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls91 ws9c gs31b\">tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs31c\">The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs31d\">hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs31e\">revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs31f\">annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs320\">At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs321\">whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs322\">Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs323\">Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs324\">A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs325\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs326\">trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; </div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs327\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs328\">the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and </div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs329\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32a\">the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32b\">The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32c\">hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32d\">The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32e\">shee<span class=\"_ _2\"></span>t date. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs32f\">Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs330\">highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs331\">of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs332\">sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs333\">The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs334\">st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs335\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs336\">hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs337\">st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs338\">sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs339\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs33a\">other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs33b\">the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs33c\">and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs33d\">Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs33e\">cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs33f\">administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls69 ws85 gs341\">Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs342\">The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs343\">whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs344\">Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs345\">for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs346\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs347\">there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; </div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs348\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs349\">the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and </div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs34a\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs34b\">the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs34c\">For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs34d\">the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs21e\">administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs3a0\">Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a1\">Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a2\">months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a3\">ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a4\">not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs3a5\">Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a6\">Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a7\">class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3a8\">amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs3a9\">Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3aa\">Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ab\">repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ac\">recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ad\">they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ae\">subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs3de\">Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3df\">Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3e0\">with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3e1\">in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3e2\">an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsc ws77 gs3f5\">Defined contribution pension sc<span class=\"_ _2\"></span>hemes<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3f6\">Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s for contribu<span class=\"_ _2\"></span>tions to d<span class=\"_ _2\"></span>efined co<span class=\"_ _2\"></span>ntribut<span class=\"_ _2\"></span>ion pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls25 ws26 gs3f7\">Defined benefit pens<span class=\"_ _2\"></span>ion schemes<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3f8\">The G<span class=\"_ _2\"></span>roup\u2019s asset a<span class=\"_ _2\"></span>nd oblig<span class=\"_ _2\"></span>ation in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet ar<span class=\"_ _2\"></span>e the pres<span class=\"_ _2\"></span>ent value of<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3f9\">the futur<span class=\"_ _2\"></span>e benef<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s that empl<span class=\"_ _2\"></span>oyees hav<span class=\"_ _2\"></span>e earne<span class=\"_ _2\"></span>d in return for th<span class=\"_ _2\"></span>eir ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice in the c<span class=\"_ _2\"></span>urrent and p<span class=\"_ _2\"></span>rior p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds, les<span class=\"_ _2\"></span>s the fair valu<span class=\"_ _2\"></span>e of plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3fa\">The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n is calc<span class=\"_ _2\"></span>ulated by ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ies using t<span class=\"_ _2\"></span>he proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted unit cre<span class=\"_ _2\"></span>dit met<span class=\"_ _2\"></span>hod. T<span class=\"_ _2\"></span>he pre<span class=\"_ _2\"></span>sent value o<span class=\"_ _2\"></span>f the<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3fb\">defin<span class=\"_ _2\"></span>ed be<span class=\"_ _2\"></span>nefit o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d by discount<span class=\"_ _2\"></span>ing the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d future cas<span class=\"_ _2\"></span>h out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s using intere<span class=\"_ _2\"></span>st rates of h<span class=\"_ _2\"></span>igh qualit<span class=\"_ _2\"></span>y cor<span class=\"_ _2\"></span>porate<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3fc\">bond<span class=\"_ _2\"></span>s that are de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y in whic<span class=\"_ _2\"></span>h the be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e paid an<span class=\"_ _2\"></span>d have terms to matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y approx<span class=\"_ _2\"></span>imating to the te<span class=\"_ _2\"></span>rms of<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls90 ws6 gs3fd\">the relate<span class=\"_ _2\"></span>d pensio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs1a4\">Whe<span class=\"_ _2\"></span>n the ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on result<span class=\"_ _2\"></span>s in a be<span class=\"_ _2\"></span>nefit to th<span class=\"_ _2\"></span>e Group, the re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as<span class=\"_ _2\"></span>set is th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>nt value of eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>its ava<span class=\"_ _2\"></span>ilable in t<span class=\"_ _2\"></span>he form<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs1a5\">of any future refu<span class=\"_ _2\"></span>nds from th<span class=\"_ _2\"></span>e plan or re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tions in fu<span class=\"_ _2\"></span>ture contribu<span class=\"_ _2\"></span>tions to th<span class=\"_ _2\"></span>e plan. In o<span class=\"_ _2\"></span>rder to c<span class=\"_ _2\"></span>alculate th<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ent value of e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs1a6\">ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s, consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is given to any m<span class=\"_ _2\"></span>inimum funding re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>hat appl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. An eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e to the Group i<span class=\"_ _2\"></span>f it is<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs1a7\">realis<span class=\"_ _2\"></span>able du<span class=\"_ _2\"></span>ring the li<span class=\"_ _2\"></span>fe of the plan or o<span class=\"_ _2\"></span>n set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of the p<span class=\"_ _2\"></span>lan liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>. When t<span class=\"_ _2\"></span>he ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s of a plan are i<span class=\"_ _2\"></span>mproved, t<span class=\"_ _2\"></span>he por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3fe\">increas<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>enefit re<span class=\"_ _2\"></span>lating to pa<span class=\"_ _2\"></span>st se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice by emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis ov<span class=\"_ _2\"></span>er the averag<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iod until<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs3ff\">the b<span class=\"_ _2\"></span>enefit<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>ecome ve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>d. T<span class=\"_ _b\"></span>o th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s vest im<span class=\"_ _2\"></span>mediate<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs1aa\">Ac<span class=\"_ _2\"></span>tuarial ga<span class=\"_ _2\"></span>ins and los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re immed<span class=\"_ _2\"></span>iately re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in full throu<span class=\"_ _2\"></span>gh the Consol<span class=\"_ _2\"></span>idated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensiv<span class=\"_ _2\"></span>e income.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs45c\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les are o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to pay for g<span class=\"_ _2\"></span>oods a<span class=\"_ _2\"></span>cquired in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cou<span class=\"_ _2\"></span>rse of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s from sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs45d\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed initia<span class=\"_ _2\"></span>lly at fair value. Subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ent to initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion the<span class=\"_ _2\"></span>y are measure<span class=\"_ _2\"></span>d at amo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ised co<span class=\"_ _2\"></span>st using </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs45e\">the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve interes<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d. </div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws26 gs460\">Lease liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs461\">Afte<span class=\"_ _2\"></span>r the comm<span class=\"_ _2\"></span>enceme<span class=\"_ _2\"></span>nt date, the amo<span class=\"_ _2\"></span>unt of leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es is incr<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to refle<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e accreti<span class=\"_ _2\"></span>on of interes<span class=\"_ _2\"></span>t and red<span class=\"_ _2\"></span>uced for th<span class=\"_ _2\"></span>e lease </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs462\">paym<span class=\"_ _2\"></span>ents m<span class=\"_ _2\"></span>ade.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs463\">The G<span class=\"_ _2\"></span>roup has el<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted not to re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e ROU as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s for shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s that have a le<span class=\"_ _2\"></span>ase term o<span class=\"_ _2\"></span>f 1<span class=\"_ _b\"></span>2 mo<span class=\"_ _2\"></span>nths or </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs464\">les<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>and tho<span class=\"_ _2\"></span>se lea<span class=\"_ _2\"></span>ses of l<span class=\"_ _2\"></span>ow value as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term le<span class=\"_ _2\"></span>ases an<span class=\"_ _2\"></span>d leas<span class=\"_ _2\"></span>es of low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs465\">on<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>st<span class=\"_ _2\"></span>raight line ba<span class=\"_ _2\"></span>sis as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. Shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s are leas<span class=\"_ _2\"></span>es wi<span class=\"_ _2\"></span>th a leas<span class=\"_ _2\"></span>e term of 1<span class=\"_ _0\"></span>2 months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s that </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs466\">do<span class=\"_ gs5a\"> </span>not co<span class=\"_ _2\"></span>ntain a purcha<span class=\"_ _2\"></span>se opti<span class=\"_ _2\"></span>on. Low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s mainly com<span class=\"_ _2\"></span>prise o<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>ce equipm<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs467\">Leas<span class=\"_ _2\"></span>e liabili<span class=\"_ _2\"></span>ties are i<span class=\"_ _2\"></span>nitially m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at their pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e, which inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ents: f<span class=\"_ _2\"></span>ixed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s (inclu<span class=\"_ _2\"></span>ding </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs468\">in-<span class=\"_ _2\"></span>subs<span class=\"_ _2\"></span>tance fi<span class=\"_ _2\"></span>xed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s), less any lea<span class=\"_ _2\"></span>se incent<span class=\"_ _2\"></span>ives re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le; variabl<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e payme<span class=\"_ _2\"></span>nts tha<span class=\"_ _2\"></span>t are base<span class=\"_ _2\"></span>d on an ind<span class=\"_ _2\"></span>ex or a rate (using the </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs469\">inde<span class=\"_ _2\"></span>x or rate in place a<span class=\"_ _2\"></span>t transiti<span class=\"_ _2\"></span>on); amount<span class=\"_ _2\"></span>s exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be p<span class=\"_ _2\"></span>ayable by t<span class=\"_ _2\"></span>he Group un<span class=\"_ _2\"></span>der res<span class=\"_ _2\"></span>idual valu<span class=\"_ _2\"></span>e guarantee<span class=\"_ _2\"></span>s; the exercis<span class=\"_ _2\"></span>e price of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46a\">a<span class=\"_ gs5a\"> </span>purchas<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n if the Gro<span class=\"_ _2\"></span>up is reas<span class=\"_ _2\"></span>onably ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain to exe<span class=\"_ _2\"></span>rcise that o<span class=\"_ _2\"></span>ption; pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of penal<span class=\"_ _2\"></span>ties for te<span class=\"_ _2\"></span>rminating t<span class=\"_ _2\"></span>he lea<span class=\"_ _2\"></span>se, if the le<span class=\"_ _2\"></span>ase </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46b\">term ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the Grou<span class=\"_ _2\"></span>p exercisin<span class=\"_ _2\"></span>g that opti<span class=\"_ _2\"></span>on; and paym<span class=\"_ _2\"></span>ents to b<span class=\"_ _2\"></span>e made un<span class=\"_ _2\"></span>der rea<span class=\"_ _2\"></span>sonab<span class=\"_ _2\"></span>ly cer<span class=\"_ _2\"></span>tai<span class=\"_ _2\"></span>n ex<span class=\"_ _2\"></span>tension o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s. Lea<span class=\"_ _2\"></span>se liabili<span class=\"_ _2\"></span>ties an<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46c\">the cor<span class=\"_ _2\"></span>respo<span class=\"_ _2\"></span>nding rig<span class=\"_ _2\"></span>ht of use as<span class=\"_ _2\"></span>set are sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently re<span class=\"_ _2\"></span>measure<span class=\"_ _2\"></span>d where t<span class=\"_ _2\"></span>here is a chang<span class=\"_ _2\"></span>e in future l<span class=\"_ _2\"></span>ease pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s resul<span class=\"_ _2\"></span>ting from a rent </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46d\">revi<span class=\"_ _2\"></span>ew or chang<span class=\"_ _2\"></span>e in inde<span class=\"_ _2\"></span>x or rate.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46e\">The l<span class=\"_ _2\"></span>ease p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts are di<span class=\"_ _2\"></span>scounted us<span class=\"_ _2\"></span>ing the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s increm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>orrow<span class=\"_ _2\"></span>ing rate. Each le<span class=\"_ _2\"></span>ase pay<span class=\"_ _2\"></span>ment is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the p<span class=\"_ _2\"></span>rincipa<span class=\"_ _2\"></span>l </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs46f\">and finan<span class=\"_ _2\"></span>ce cost. T<span class=\"_ _2\"></span>he finan<span class=\"_ _2\"></span>ce cost is ch<span class=\"_ _2\"></span>arged to th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment over th<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od so a<span class=\"_ _2\"></span>s to produce a co<span class=\"_ _2\"></span>nsta<span class=\"_ _2\"></span>nt peri<span class=\"_ _2\"></span>odic rate of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs470\">interes<span class=\"_ _2\"></span>t on the re<span class=\"_ _2\"></span>maining bala<span class=\"_ _2\"></span>nce of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y for each p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs472\">Contingent liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs473\">Contingent liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are potenti<span class=\"_ _2\"></span>al future ca<span class=\"_ _2\"></span>sh out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the likeliho<span class=\"_ _2\"></span>od of pay<span class=\"_ _2\"></span>ment is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n remote bu<span class=\"_ _2\"></span>t is not </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs474\">consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e or cann<span class=\"_ _2\"></span>ot be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs476\">Sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d pay<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e sh<span class=\"_ _2\"></span>are ow<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip t<span class=\"_ _2\"></span>ru<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ts (\u2018<span class=\"_ _2\"></span>ESO<span class=\"_ _2\"></span>T\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs477\">The fair va<span class=\"_ _2\"></span>lue of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>e ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ices rece<span class=\"_ _2\"></span>ived in e<span class=\"_ _2\"></span>xchange for t<span class=\"_ _2\"></span>he grant of the o<span class=\"_ _2\"></span>ptions i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised as a<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ense w<span class=\"_ _2\"></span>ith a </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs478\">corre<span class=\"_ _2\"></span>spond<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>e in equi<span class=\"_ _2\"></span>ty. Share<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed pay<span class=\"_ _2\"></span>ment tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons are recha<span class=\"_ _2\"></span>rged fro<span class=\"_ _2\"></span>m the Company to tho<span class=\"_ _2\"></span>se subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es ben<span class=\"_ _2\"></span>efiting </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs479\">from the s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ce of the emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s to whom o<span class=\"_ _2\"></span>ptions a<span class=\"_ _2\"></span>re granted.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47a\">The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt to be ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed over th<span class=\"_ _2\"></span>e vest<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by referen<span class=\"_ _2\"></span>ce to the fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons granted, e<span class=\"_ _2\"></span>xcluding </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47b\">the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of any non<span class=\"_ _2\"></span>-mar<span class=\"_ _2\"></span>ket vesting co<span class=\"_ _2\"></span>nditi<span class=\"_ _2\"></span>ons. N<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>market ve<span class=\"_ _2\"></span>sting con<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>ns are includ<span class=\"_ _2\"></span>ed in as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns abou<span class=\"_ _2\"></span>t the numb<span class=\"_ _2\"></span>er of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47c\">opti<span class=\"_ _2\"></span>ons that are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to ves<span class=\"_ _2\"></span>t and includ<span class=\"_ _2\"></span>e empl<span class=\"_ _2\"></span>oyee se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>s and per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s whi<span class=\"_ _2\"></span>ch are not relate<span class=\"_ _2\"></span>d to the Company<span class=\"_ _2\"></span>\u2019s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47d\">share pri<span class=\"_ _2\"></span>ce, such as earnin<span class=\"_ _2\"></span>gs per sha<span class=\"_ _2\"></span>re grow<span class=\"_ _2\"></span>th. T<span class=\"_ _2\"></span>he fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons is mea<span class=\"_ _2\"></span>sured by the B<span class=\"_ _2\"></span>lack-<span class=\"_ _b\"></span>S<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>es or s<span class=\"_ _2\"></span>tochas<span class=\"_ _2\"></span>tic mo<span class=\"_ _2\"></span>del, t<span class=\"_ _2\"></span>aking </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47e\">into account the te<span class=\"_ _2\"></span>rms and con<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>s upon w<span class=\"_ _2\"></span>hich the ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere granted. At ea<span class=\"_ _2\"></span>ch balance sh<span class=\"_ _2\"></span>eet date, th<span class=\"_ _2\"></span>e entit<span class=\"_ _2\"></span>y revis<span class=\"_ _2\"></span>es it<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs47f\">est<span class=\"_ _2\"></span>imates of th<span class=\"_ _2\"></span>e number of o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns that are ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to becom<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e. It recog<span class=\"_ _2\"></span>nises t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e revisi<span class=\"_ _2\"></span>on of orig<span class=\"_ _2\"></span>inal </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs480\">est<span class=\"_ _2\"></span>imates, i<span class=\"_ _2\"></span>f any<span class=\"_ _b\"></span>, in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement and a co<span class=\"_ _2\"></span>rresp<span class=\"_ _2\"></span>onding a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment to equ<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>ver the rem<span class=\"_ _2\"></span>aining ves<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs481\">Any failure to me<span class=\"_ _2\"></span>et market cond<span class=\"_ _2\"></span>itions<span class=\"_ _2\"></span>, which in<span class=\"_ _2\"></span>clude p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance t<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ts suc<span class=\"_ _2\"></span>h as share pri<span class=\"_ _2\"></span>ce or total sha<span class=\"_ _2\"></span>rehol<span class=\"_ _2\"></span>der retur<span class=\"_ _2\"></span>n, would not </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs482\">result in a re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>al of ori<span class=\"_ _2\"></span>ginal es<span class=\"_ _2\"></span>timates in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment and any re<span class=\"_ _2\"></span>maining charg<span class=\"_ _2\"></span>es woul<span class=\"_ _2\"></span>d be accel<span class=\"_ _2\"></span>erated.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs483\">The p<span class=\"_ _2\"></span>rocee<span class=\"_ _2\"></span>ds rece<span class=\"_ _2\"></span>ived, ne<span class=\"_ _2\"></span>t of any direc<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, are credi<span class=\"_ _2\"></span>ted to share c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al (nominal value) and sha<span class=\"_ _2\"></span>re premium w<span class=\"_ _2\"></span>hen the </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs484\">opti<span class=\"_ _2\"></span>ons are exerc<span class=\"_ _2\"></span>ised.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs485\">The G<span class=\"_ _2\"></span>roup and Company pro<span class=\"_ _2\"></span>vide f<span class=\"_ _2\"></span>inance to the E<span class=\"_ _2\"></span>SOT to purchas<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny shares in the o<span class=\"_ _2\"></span>pen ma<span class=\"_ _2\"></span>rket. Costs of r<span class=\"_ _2\"></span>unning the E<span class=\"_ _2\"></span>SOT are </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsc ws1 gs486\">charge<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of shares h<span class=\"_ _2\"></span>eld by the E<span class=\"_ _2\"></span>SOT is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted in arr<span class=\"_ _2\"></span>iving at e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>ey are exerci<span class=\"_ _2\"></span>sed by em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs487\">All shar<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed pay<span class=\"_ _2\"></span>ment cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re recharg<span class=\"_ _2\"></span>ed to the t<span class=\"_ _2\"></span>rading enti<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls67 ws70 gs4ab\">Dividend distr<span class=\"_ _0\"></span>ibution<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4ac\">Div<span class=\"_ _2\"></span>idend d<span class=\"_ _2\"></span>istri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n to the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d as a liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in the Group\u2019s financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in which </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4ad\">the di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds are ap<span class=\"_ _2\"></span>proved.<span class=\"_ _2d6\"> </span></div>Func<span class=\"_ _2\"></span>tional and present<span class=\"_ _2\"></span>ation curren<span class=\"_ _2\"></span>cy<span class=\"_ _2d6\"> </span>Items in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in the finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of ea<span class=\"_ _2\"></span>ch of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s entiti<span class=\"_ _2\"></span>es are me<span class=\"_ _2\"></span>asured usin<span class=\"_ _2\"></span>g the curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y of the prim<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y econo<span class=\"_ _2\"></span>mic environm<span class=\"_ _2\"></span>ent in whi<span class=\"_ _2\"></span>ch the enti<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>d (the \u2018func<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>onal curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y\u2019). T<span class=\"_ _2\"></span>he conso<span class=\"_ _2\"></span>lidated f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are pres<span class=\"_ _2\"></span>ented in Sterling, which i<span class=\"_ _2\"></span>s the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l and pres<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransactions<span class=\"_ _0\"></span> and b<span class=\"_ _0\"></span>alances<span class=\"_ _2d6\"> </span>Fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions are tra<span class=\"_ _2\"></span>nslated into the f<span class=\"_ _2\"></span>unc<span class=\"_ _2\"></span>tional cu<span class=\"_ _2\"></span>rrenc<span class=\"_ _2\"></span>y using t<span class=\"_ _2\"></span>he exchang<span class=\"_ _2\"></span>e rate prevailin<span class=\"_ _2\"></span>g on the date<span class=\"_ _2\"></span>s of the trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. Forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es result<span class=\"_ _2\"></span>ing from th<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of such trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns and from th<span class=\"_ _2\"></span>e retranslat<span class=\"_ _2\"></span>ion to bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date exchang<span class=\"_ _2\"></span>e rates of mo<span class=\"_ _2\"></span>neta<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies d<span class=\"_ _2\"></span>enominate<span class=\"_ _2\"></span>d in foreign c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, except w<span class=\"_ _2\"></span>hen de<span class=\"_ _2\"></span>ferred in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as qualif<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dges<span class=\"_ _2\"></span>. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, where an e<span class=\"_ _2\"></span>xchange di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce aris<span class=\"_ _2\"></span>es on an intra<span class=\"_ _2\"></span>group mone<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>y ite<span class=\"_ _2\"></span>m that, in subs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce, forms par<span class=\"_ _2\"></span>t of the e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y\u2019s net inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in a foreign op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on, thes<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are recog<span class=\"_ _2\"></span>nised in ot<span class=\"_ _2\"></span>her compre<span class=\"_ _2\"></span>hensive in<span class=\"_ _2\"></span>come in th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d accumulated i<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>e dispo<span class=\"_ _2\"></span>sal of th<span class=\"_ _2\"></span>e foreign o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Group compan<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and finan<span class=\"_ _2\"></span>cial pos<span class=\"_ _2\"></span>ition of a<span class=\"_ _2\"></span>ll the Group e<span class=\"_ _2\"></span>ntitie<span class=\"_ _2\"></span>s (none of whi<span class=\"_ _2\"></span>ch have the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y of a hyp<span class=\"_ _2\"></span>erinflati<span class=\"_ _2\"></span>onar<span class=\"_ _2\"></span>y eco<span class=\"_ _2\"></span>nomy) that have a func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l currenc<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nt from the pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y are t<span class=\"_ _2\"></span>ranslated into th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curren<span class=\"_ _2\"></span>cy a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties for e<span class=\"_ _2\"></span>ach balan<span class=\"_ _2\"></span>ce sheet p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted are transla<span class=\"_ _2\"></span>ted at the cl<span class=\"_ _2\"></span>osing rate at th<span class=\"_ _2\"></span>e date of that ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et;<span class=\"_ _2d6\"> </span>\u2022 income a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s for each in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>ent are translate<span class=\"_ _2\"></span>d at weighte<span class=\"_ _2\"></span>d average e<span class=\"_ _2\"></span>xchange rate<span class=\"_ _2\"></span>s; and<span class=\"_ _2d6\"> </span>\u2022 all result<span class=\"_ _2\"></span>ing exchang<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s, from 1 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>, are reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>s a sep<span class=\"_ _2\"></span>arate compo<span class=\"_ _2\"></span>nent of equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "The G<span class=\"_ _2\"></span>roup comp<span class=\"_ _2\"></span>lies w<span class=\"_ _2\"></span>ith IF<span class=\"_ _2\"></span>RS 8 \u2013 O<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing Se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch require<span class=\"_ _2\"></span>s ope<span class=\"_ _2\"></span>rating se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>s to be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted up<span class=\"_ _2\"></span>on that are consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>he leve<span class=\"_ _2\"></span>l at which re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s are regular<span class=\"_ _2\"></span>ly revi<span class=\"_ _2\"></span>ewed by t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s chief ope<span class=\"_ _2\"></span>rating de<span class=\"_ _2\"></span>cision ma<span class=\"_ _2\"></span>ker (\u2018<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ODM<span class=\"_ _2\"></span>\u2019). The CODM for the Grou<span class=\"_ _2\"></span>p is the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. I<span class=\"_ _2\"></span>nformati<span class=\"_ _2\"></span>on on th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s unit<span class=\"_ _2\"></span>s is the pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y basi<span class=\"_ _2\"></span>s of informatio<span class=\"_ _2\"></span>n repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted to the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex pl<span class=\"_ _2\"></span>c Board. The p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce of the busin<span class=\"_ _2\"></span>ess un<span class=\"_ _2\"></span>its is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d bas<span class=\"_ _2\"></span>ed on se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>al gros<span class=\"_ _2\"></span>s profit. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment of s<span class=\"_ _2\"></span>ales, m<span class=\"_ _2\"></span>arketing and ad<span class=\"_ _2\"></span>minist<span class=\"_ _2\"></span>ration, and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment fu<span class=\"_ _2\"></span>nct<span class=\"_ _2\"></span>ions se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vicing b<span class=\"_ _2\"></span>oth busin<span class=\"_ _2\"></span>ess uni<span class=\"_ _2\"></span>ts is co<span class=\"_ _2\"></span>nsolid<span class=\"_ _2\"></span>ated and re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l. Segm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>alance shee<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot produ<span class=\"_ _2\"></span>ced; instead, t<span class=\"_ _2\"></span>he C<span class=\"_ _0\"></span>ODM re<span class=\"_ _2\"></span>view<span class=\"_ _2\"></span>s the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et at a Group l<span class=\"_ _2\"></span>evel w<span class=\"_ _2\"></span>hich provi<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y level of d<span class=\"_ _2\"></span>etail to make an informe<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent of the fina<span class=\"_ _2\"></span>ncial po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n of the Grou<span class=\"_ _2\"></span>p on which to b<span class=\"_ _2\"></span>ase key busine<span class=\"_ _2\"></span>ss d<span class=\"_ _2\"></span>ecisio<span class=\"_ _2\"></span>ns.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Rev<span class=\"_ _0\"></span>enue recognition<span class=\"_ _2d6\"> </span>Revenu<span class=\"_ _2\"></span>e in both s<span class=\"_ _2\"></span>egment<span class=\"_ _2\"></span>s comp<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>s the amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le for the s<span class=\"_ _2\"></span>ale of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>s, net of valu<span class=\"_ _2\"></span>e add<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x, reb<span class=\"_ _2\"></span>ates and di<span class=\"_ _2\"></span>scount<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>af<span class=\"_ _2\"></span>ter elimina<span class=\"_ _2\"></span>ting sa<span class=\"_ _2\"></span>les wi<span class=\"_ _2\"></span>thin the Gro<span class=\"_ _2\"></span>up. Revenue f<span class=\"_ _2\"></span>rom the s<span class=\"_ _2\"></span>ale of go<span class=\"_ _2\"></span>ods is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed wh<span class=\"_ _2\"></span>en all pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons are met<span class=\"_ _2\"></span>, which i<span class=\"_ _2\"></span>s when th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>ds are dis<span class=\"_ _2\"></span>patched o<span class=\"_ _2\"></span>r delive<span class=\"_ _2\"></span>red in line w<span class=\"_ _2\"></span>ith In<span class=\"_ _2\"></span>coterms. V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex re<span class=\"_ _2\"></span>ceive<span class=\"_ _2\"></span>s Med<span class=\"_ _2\"></span>ical U<span class=\"_ _2\"></span>nit Payme<span class=\"_ _2\"></span>nts (\u2018M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s\u2019) fro<span class=\"_ _2\"></span>m a numbe<span class=\"_ _2\"></span>r of medi<span class=\"_ _2\"></span>cal cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s. M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s are defer<span class=\"_ _2\"></span>red pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s conting<span class=\"_ _2\"></span>ent on the cu<span class=\"_ _2\"></span>stome<span class=\"_ _2\"></span>r selling i<span class=\"_ _2\"></span>ts fi<span class=\"_ _2\"></span>nal compo<span class=\"_ _2\"></span>nent to the e<span class=\"_ _2\"></span>nd user. Revenu<span class=\"_ _2\"></span>e from MU<span class=\"_ _2\"></span>Ps i<span class=\"_ _2\"></span>s a form of varia<span class=\"_ _2\"></span>ble consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on whe<span class=\"_ _2\"></span>re all per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance obl<span class=\"_ _2\"></span>igatio<span class=\"_ _2\"></span>ns have bee<span class=\"_ _2\"></span>n met wh<span class=\"_ _2\"></span>en the mate<span class=\"_ _2\"></span>rial is so<span class=\"_ _2\"></span>ld by<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>Gro<span class=\"_ _2\"></span>up. The init<span class=\"_ _2\"></span>ial value of t<span class=\"_ _2\"></span>he MU<span class=\"_ _2\"></span>P recog<span class=\"_ _2\"></span>nised i<span class=\"_ _2\"></span>s base<span class=\"_ _2\"></span>d on manag<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>\u2019s bes<span class=\"_ _2\"></span>t estim<span class=\"_ _2\"></span>ate of the valu<span class=\"_ _2\"></span>e that will fl<span class=\"_ _2\"></span>ow to the Group<span class=\"_ gs5a\"> </span>on<span class=\"_ _2\"></span>ly to the ex<span class=\"_ _2\"></span>tent t<span class=\"_ _2\"></span>hat it is highl<span class=\"_ _2\"></span>y proba<span class=\"_ _2\"></span>ble that a si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant rever<span class=\"_ _2\"></span>sal in t<span class=\"_ _2\"></span>he amount of c<span class=\"_ _2\"></span>umulative re<span class=\"_ _2\"></span>venue re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed will<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>o<span class=\"_ _2\"></span>ccur whe<span class=\"_ _2\"></span>n<span class=\"_ gs5a\"> </span>the uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e variab<span class=\"_ _2\"></span>le consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y reso<span class=\"_ _2\"></span>lved. T<span class=\"_ _2\"></span>his will b<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted as<span class=\"_ gs5a\"> </span>app<span class=\"_ _2\"></span>ropriate,<span class=\"_ gs5a\"> </span>w<span class=\"_ _2\"></span>ith a final ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ent bein<span class=\"_ _2\"></span>g made in th<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od the f<span class=\"_ _2\"></span>inal de<span class=\"_ _2\"></span>claratio<span class=\"_ _2\"></span>n is made. T<span class=\"_ _2\"></span>he value of M<span class=\"_ _2\"></span>UP<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d but<span class=\"_ gs5a\"> </span>not<span class=\"_ gs5a\"> </span>invo<span class=\"_ _2\"></span>iced is inc<span class=\"_ _2\"></span>luded in p<span class=\"_ _2\"></span>repaym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s and accru<span class=\"_ _2\"></span>ed incom<span class=\"_ _2\"></span>e. See note 15.<span class=\"_ _2d6\"> </span>No rev<span class=\"_ _2\"></span>enue is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d if the<span class=\"_ _2\"></span>re is signifi<span class=\"_ _2\"></span>cant unce<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regard<span class=\"_ _2\"></span>ing recover<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f the consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n due or as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciated cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>aken advant<span class=\"_ _2\"></span>age of th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>edie<span class=\"_ _2\"></span>nt allowe<span class=\"_ _2\"></span>d in IFR<span class=\"_ _2\"></span>S 1<span class=\"_ _0\"></span>5 (<span class=\"_ _b\"></span>12<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>b) not to disclo<span class=\"_ _2\"></span>se informa<span class=\"_ _2\"></span>tion ab<span class=\"_ _2\"></span>out it<span class=\"_ _2\"></span>s remain<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance oblig<span class=\"_ _2\"></span>ations b<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ause the G<span class=\"_ _2\"></span>roup only r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>ses reve<span class=\"_ _2\"></span>nue on th<span class=\"_ _2\"></span>e satis<span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tion of p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance o<span class=\"_ _2\"></span>bligat<span class=\"_ _2\"></span>ions.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "<div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls25 ws26 gs124\">Informat<span class=\"_ _2\"></span>ion about geographical areas<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs125\">The G<span class=\"_ _2\"></span>roup\u2019s countr<span class=\"_ _2\"></span>y of domi<span class=\"_ _2\"></span>cile is the U<span class=\"_ _2\"></span>nited K<span class=\"_ _2\"></span>ingdo<span class=\"_ _2\"></span>m. </div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls5 ws1 gs126\">1<span class=\"_ _b\"></span>) Re<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>ue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs127\">The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>es bas<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e custom<span class=\"_ _2\"></span>er\u2019s loc<span class=\"_ _2\"></span>ation.</div><div class=\"gs128\"><table class=\"s w1ad hf5\" id=\"_b2552144-3170-4b2e-b240-f653438e1508\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y2fee ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _17d\"> </span>Reven<span class=\"_ _2\"></span>ue fro<span class=\"_ _2\"></span>m ex<span class=\"_ _2\"></span>tern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x4bb h2a y2fef ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4bc h2b y2ff0 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y2ff1 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4be h2a y2ff2 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4bf h2a y2ff3 ff29 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4c0 h2b y2ff4 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x398 h2b y2ff4 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c1 h2b y2ff4 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y2ff5 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y2ff6 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y2ff7 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c4 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c5 h2b y2ff8 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y2ff9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y2ffa ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y2ffb ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c7 y2f94 w87 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y2f94 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c9 y2f94 wa0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ca y2f94 w121 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x263 y2f94 w79 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cb y2f94 wa1 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cc y2ffc w1b0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>04.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cd y2ffc w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">20.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ce y2ffc w1b1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4cf y2ffc w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d0 y2ffc w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d1 y2ffc w13 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d2 y2ffd w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">50.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d3 y2ffd w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d4 y2ffd w1b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d5 y2ffd w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d6 y2ffd w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d7 y2ffd w12c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d8 y2fe4 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d9 y2fe4 w11c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4da y2fe4 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">88.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4db y2fe4 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">72.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dc y2fe4 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2fe4 w1b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x4de y2f69 w18b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">233.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4df y2f69 w1b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e0 y2f69 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"gs129\"><table class=\"s w1ad hf6\" id=\"_39635c28-7f7c-4353-8189-baec41087e41\"><tr><td></td><td class=\"t m0 x4e4 h2b y2ffe ff28 fs12 fc4 sc0 lsc0 wsd0\">Previous segmental results<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4e5 h2a y2ffe ff29 fs12 fc4 sc0 lse9 wsf7\">Restated segmen<span class=\"_ _0\"></span>tal resu<span class=\"_ _0\"></span>lts<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e6 h2b y2fff ff28 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue f<span class=\"_ _2\"></span>rom e<span class=\"_ _2\"></span>xt<span class=\"_ _2\"></span>ern<span class=\"_ _2\"></span>al sa<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4c6 h2a y2fff ff29 fs12 fc4 sc0 ls1 ws1\">Reve<span class=\"_ _2\"></span>nue fr<span class=\"_ _2\"></span>om ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e7 h2b y3000 ff28 fs12 fc4 sc0 lsc0 wsd0\">Sustainable<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x4bd h2a y3001 ff29 fs12 fc4 sc0 lse8 wsf6\">Sustaina<span class=\"_ _2\"></span>ble<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4e8 h2b y3002 ff28 fs12 fc4 sc0 lse3 wsf2\">Solutions<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4e9 h2b y3002 ff28 fs12 fc4 sc0 ls128 ws12f\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22f h2b y3002 ff28 fs12 fc4 sc0 lse9 wsf7\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c2 h2a y3003 ff29 fs12 fc4 sc0 ls17e ws195\">Soluti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c3 h2a y3003 ff29 fs12 fc4 sc0 lsc5 wsd4\">Medical<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3003 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ea h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4eb h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x234 h2b y3004 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4c6 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3005 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w1ae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">United K<span class=\"_ _2\"></span>ingd<span class=\"_ _2\"></span>om<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ec y2f94 w179 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36b y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ed y2f94 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ee y2f94 w110 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ef y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f0 y2f94 wa1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w1af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Europe, the M<span class=\"_ _2\"></span>iddl<span class=\"_ _2\"></span>e East a<span class=\"_ _2\"></span>nd Afric<span class=\"_ _2\"></span>a (\u2018EME<span class=\"_ _2\"></span>A<span class=\"_ _b\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f1 y2fd6 w1bb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">11<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f2 y2fd6 w1bc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsb wsa\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f3 y2fd6 w1bd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f4 y2fd6 w1be he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f5 y2fd6 w1bf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f6 y2fd6 w1c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Americas<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f7 y2fd7 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls163 ws173\">48.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f8 y2fd7 w3d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">24<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4f9 y2fd7 w1c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fa y2fd7 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">46.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fb y2fd7 w1c3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lse wsc\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fc y2fd7 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls59 wsd7\">A<span class=\"_ _2\"></span>sia-<span class=\"_ _2\"></span>Pacifi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x491 y2fd8 w1c5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6 ws5\">72.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fd y2fd8 w1c6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4fe y2fd8 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4ff y2fd8 w1c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">7<span class=\"_ _2\"></span>2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x500 y2fd8 w70 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y2fd8 w1c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls9 ws8\">86.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x502 y2f69 w1c7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">238.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x503 y2f69 w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">53.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x261 y2f69 w1c9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _2\"></span>91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e1 y2f69 w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e2 y2f69 w1b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 wa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs12b\">Revenu<span class=\"_ _2\"></span>e from ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l custom<span class=\"_ _2\"></span>ers b<span class=\"_ _2\"></span>ased i<span class=\"_ _2\"></span>n Germany wa<span class=\"_ _2\"></span>s \u00a375.0m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _0\"></span>6.6m), from the US wa<span class=\"_ _2\"></span>s \u00a373.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a370.7<span class=\"_ _b\"></span>m) and from </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs12c\">China was \u00a345.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a344.0<span class=\"_ _2\"></span>m). The revenu<span class=\"_ _2\"></span>e from any indiv<span class=\"_ _2\"></span>idual cou<span class=\"_ _2\"></span>ntr<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e excepti<span class=\"_ _2\"></span>on of Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the US and China, is not </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs12d\">more th<span class=\"_ _2\"></span>an 1<span class=\"_ _0\"></span>0% of the Group\u2019s total reve<span class=\"_ _2\"></span>nue in eith<span class=\"_ _2\"></span>er the cur<span class=\"_ _2\"></span>rent or pri<span class=\"_ _2\"></span>or year<span class=\"_ _0\"></span>. </div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls1 ws63 gs12e\">2<span class=\"_ _0\"></span>) N<span class=\"_ _0\"></span>on-current<span class=\"_ _0\"></span> assets<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs12f\">The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is an analy<span class=\"_ _2\"></span>sis of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets by t<span class=\"_ _2\"></span>he ge<span class=\"_ _2\"></span>ograph<span class=\"_ _2\"></span>ical are<span class=\"_ _2\"></span>a in which t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are loc<span class=\"_ _2\"></span>ated. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs130\">No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets in<span class=\"_ _2\"></span>clude pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent, int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ey do not in<span class=\"_ _2\"></span>clude ret<span class=\"_ _2\"></span>irement </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs131\">benefit asset<span class=\"_ _2\"></span>s, deferred<span class=\"_ _0\"></span> tax asset<span class=\"_ _2\"></span>s and financ<span class=\"_ _0\"></span>ial instruments. </div><div class=\"gs132\"><table class=\"s w1ad hf7\" id=\"_3c763ce5-fd23-4faf-867f-750c87838ea6\"><tr><td></td><td class=\"t m0 x231 h2b y3006 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3006 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3007 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3007 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2ffc w1ca he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls12 ws12\">United Kin<span class=\"_ _0\"></span>gdom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x504 y2ffc w1cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">262.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x505 y2ffc wa3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1cc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf ws6f\">China<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x506 y2ffd w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">86.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x507 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x508 y2fe4 w1cf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x509 y2fe4 w1d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x50a y2f69 w1d1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50b y2f69 w1d2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>69.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs133\">At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 2024, non-<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrent as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s held in a<span class=\"_ _2\"></span>ny individ<span class=\"_ _2\"></span>ual countr<span class=\"_ _2\"></span>y, with the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of the Unite<span class=\"_ _2\"></span>d King<span class=\"_ _2\"></span>dom and China, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs134\">are not mo<span class=\"_ _2\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs135\">Seg<span class=\"_ _2\"></span>menta<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies are n<span class=\"_ _2\"></span>ot prese<span class=\"_ _2\"></span>nted be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e neithe<span class=\"_ _2\"></span>r manage<span class=\"_ _2\"></span>ment no<span class=\"_ _2\"></span>r the Boa<span class=\"_ _2\"></span>rd recei<span class=\"_ _2\"></span>ve or revi<span class=\"_ _2\"></span>ew this inform<span class=\"_ _2\"></span>ation.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Information about major customers<span class=\"_ _2d6\"> </span>In the c<span class=\"_ _2\"></span>urrent year n<span class=\"_ _2\"></span>o custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: no custom<span class=\"_ _2\"></span>ers co<span class=\"_ _2\"></span>ntribute<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n 1<span class=\"_ _0\"></span>0% to Group revenue<span class=\"_ _0\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls10 ws17 gs13b\">3. OPERA<span class=\"_ _0\"></span>TING P<span class=\"_ _0\"></span>ROFIT<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs13c\">Det<span class=\"_ _2\"></span>ailed b<span class=\"_ _2\"></span>elow ar<span class=\"_ _2\"></span>e the key amount<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in arri<span class=\"_ _2\"></span>ving at our o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing profit:<span class=\"_ _2d6\"> </span></div><div class=\"gs13d\"><table class=\"s w1d3 hf8\" id=\"_42b5ac00-0e65-40e8-81b8-38eba147d1f4\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3008 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3008 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3009 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x20e h2b y3009 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3009 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y300a w1d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls95 ws133\">S<span class=\"_ _0\"></span>taff c<span class=\"_ _0\"></span>osts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50c y300a w1f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50d y300a w1d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls17 ws19\">92.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50e y300a w1d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">8<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300b w1d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50f y300b w76 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x510 y300b w1d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">24.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x511 y300b w1b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w104 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Los<span class=\"_ _2\"></span>s on disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x512 y2f60 w1d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>,<span class=\"_ _c\"></span> 11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x513 y2f60 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x514 y2f60 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300c w1da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation of intangibles<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y300c w18 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y300c w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y300c w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300d w1dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es impai<span class=\"_ _2\"></span>rment all<span class=\"_ _2\"></span>owance dur<span class=\"_ _2\"></span>ing the year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x518 y300d w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x519 y300d w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51a y300d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w1dd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt allowance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51b y300e w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y300e w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51d y300e w1a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300f w1de he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten dow<span class=\"_ _2\"></span>n during t<span class=\"_ _2\"></span>he year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51e y300f w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y300f w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y300f w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">3.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w1e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>usly wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x521 y3010 w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y3010 w1a0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x523 y3010 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1e1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Fe<span class=\"_ _2\"></span>es payab<span class=\"_ _2\"></span>le to auditor<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x524 y2f69 w8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y2f69 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x526 y2f69 wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table></div>10. PR<span class=\"_ _2\"></span>OPE<span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>Y<span class=\"_ _b\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D EQ<span class=\"_ _2\"></span>UI<span class=\"_ _2\"></span>PM<span class=\"_ _2\"></span>EN<span class=\"_ _2\"></span>T<span class=\"_ _2d6\"> </span>Ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span>All ow<span class=\"_ _2\"></span>ned ite<span class=\"_ _2\"></span>ms of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at histo<span class=\"_ _2\"></span>rical co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss accumu<span class=\"_ _2\"></span>lated de<span class=\"_ _2\"></span>preciat<span class=\"_ _2\"></span>ion and p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>n for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of self-<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ted as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e cost of ma<span class=\"_ _2\"></span>terials, d<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>t labo<span class=\"_ _2\"></span>ur and an ap<span class=\"_ _2\"></span>propria<span class=\"_ _2\"></span>te propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tion of ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Subse<span class=\"_ _2\"></span>quent cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are includ<span class=\"_ _2\"></span>ed in the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>\u2019s carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt or recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s a sepa<span class=\"_ _2\"></span>rate ass<span class=\"_ _2\"></span>et, as ap<span class=\"_ _2\"></span>propr<span class=\"_ _2\"></span>iate, only wh<span class=\"_ _2\"></span>en it is pro<span class=\"_ _2\"></span>bable that future e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he item wil<span class=\"_ _2\"></span>l flow to the G<span class=\"_ _2\"></span>roup and th<span class=\"_ _2\"></span>e cost of t<span class=\"_ _2\"></span>he item ca<span class=\"_ _2\"></span>n be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly. All other repair<span class=\"_ _2\"></span>s and ma<span class=\"_ _2\"></span>intenance cos<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e charged to t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment dur<span class=\"_ _2\"></span>ing the finan<span class=\"_ _2\"></span>cial year in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owing cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating to th<span class=\"_ _2\"></span>e constr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion of qua<span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tual cost in<span class=\"_ _2\"></span>curred w<span class=\"_ _2\"></span>here the fund<span class=\"_ _2\"></span>s are bor<span class=\"_ _2\"></span>rowed sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y to fund the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t. All ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed as incu<span class=\"_ _2\"></span>rred.<span class=\"_ _2d6\"> </span>Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span>Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Impairments<span class=\"_ _2d6\"> </span>At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s. <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s mad<span class=\"_ _2\"></span>e in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of w<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ato<span class=\"_ _2\"></span>rs e<span class=\"_ _2\"></span>xi<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e </span>Group\u2019<span class=\"_ _b\"></span>s PEEK manuf<span class=\"_ _0\"></span>acturing assets<span class=\"_ _0\"></span> in China. At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er there a<span class=\"_ _2\"></span>re indic<span class=\"_ _2\"></span>ators t<span class=\"_ _2\"></span>hat its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts may b<span class=\"_ _2\"></span>e impaire<span class=\"_ _2\"></span>d. This a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt conside<span class=\"_ _2\"></span>rs a w<span class=\"_ _2\"></span>ide range of p<span class=\"_ _2\"></span>otential ind<span class=\"_ _2\"></span>icator<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding tho<span class=\"_ _2\"></span>se det<span class=\"_ _2\"></span>aile<span class=\"_ _2\"></span>d in IA<span class=\"_ _2\"></span>S 36 \u2013 I<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment of A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e level of ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent require<span class=\"_ _2\"></span>d varie<span class=\"_ _2\"></span>s acros<span class=\"_ _2\"></span>s the Group\u2019s ass<span class=\"_ _2\"></span>et base b<span class=\"_ _2\"></span>ut is consid<span class=\"_ _2\"></span>ered m<span class=\"_ _2\"></span>ore signif<span class=\"_ _2\"></span>icant w<span class=\"_ _2\"></span>hen an as<span class=\"_ _2\"></span>set is n<span class=\"_ _2\"></span>ew and op<span class=\"_ _2\"></span>erating w<span class=\"_ _2\"></span>ell bel<span class=\"_ _2\"></span>ow cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y wit<span class=\"_ _2\"></span>h cost<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to excee<span class=\"_ _2\"></span>d the revenu<span class=\"_ _2\"></span>e gene<span class=\"_ _2\"></span>rated and th<span class=\"_ _2\"></span>erefore re<span class=\"_ _2\"></span>quiring on<span class=\"_ _2\"></span>going fun<span class=\"_ _2\"></span>ding. Th<span class=\"_ _2\"></span>e Group com<span class=\"_ _2\"></span>plete<span class=\"_ _2\"></span>d the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of its P<span class=\"_ _2\"></span>EEK manufac<span class=\"_ _2\"></span>turing<span class=\"_ _2\"></span> plant in China during t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024 at a total cost o<span class=\"_ _2\"></span>f c.\u00a365m and a book v<span class=\"_ _2\"></span>alue at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 of \u00a36<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.4m.<span class=\"_ _2d6\"> </span>The P<span class=\"_ _2\"></span>EEK plant has e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>rience<span class=\"_ _2\"></span>d ope<span class=\"_ _2\"></span>rational c<span class=\"_ _2\"></span>halleng<span class=\"_ _2\"></span>es durin<span class=\"_ _2\"></span>g the commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ing and st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t-up pha<span class=\"_ _2\"></span>ses, n<span class=\"_ _2\"></span>one of w<span class=\"_ _2\"></span>hich are consi<span class=\"_ _2\"></span>dered u<span class=\"_ _2\"></span>ncommo<span class=\"_ _2\"></span>n for a proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of this sc<span class=\"_ _2\"></span>ale and co<span class=\"_ _2\"></span>mple<span class=\"_ _2\"></span>xit<span class=\"_ _2\"></span>y nor have a<span class=\"_ _2\"></span>n adver<span class=\"_ _2\"></span>se im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the p<span class=\"_ _2\"></span>lant\u2019s abili<span class=\"_ _2\"></span>ty to pro<span class=\"_ _2\"></span>duce over i<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>onal lifes<span class=\"_ _2\"></span>pan. Th<span class=\"_ _2\"></span>ey have, howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, re<span class=\"_ _2\"></span>sulted in a de<span class=\"_ _2\"></span>lay in ramping p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and the<span class=\"_ _2\"></span>refore prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t available fo<span class=\"_ _2\"></span>r sale. W<span class=\"_ _2\"></span>hilst g<span class=\"_ _2\"></span>ood p<span class=\"_ _2\"></span>rogres<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en mad<span class=\"_ _2\"></span>e in reso<span class=\"_ _2\"></span>lving<span class=\"_ _2\"></span> thes<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>challe<span class=\"_ _2\"></span>nges dur<span class=\"_ _2\"></span>ing the fin<span class=\"_ _2\"></span>al quar<span class=\"_ _2\"></span>ter of F<span class=\"_ _2\"></span>Y 2025, signific<span class=\"_ _2\"></span>ant judg<span class=\"_ _2\"></span>ement is re<span class=\"_ _2\"></span>quired in con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her impa<span class=\"_ _2\"></span>irment in<span class=\"_ _2\"></span>dicato<span class=\"_ _2\"></span>rs ex<span class=\"_ _2\"></span>ist. T<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span> Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have consid<span class=\"_ _2\"></span>ered b<span class=\"_ _2\"></span>oth internal a<span class=\"_ _2\"></span>nd ex<span class=\"_ _2\"></span>ternal fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s in app<span class=\"_ _2\"></span>lying t<span class=\"_ _2\"></span>he judg<span class=\"_ _2\"></span>ement, i<span class=\"_ _2\"></span>ncluding th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s current forec<span class=\"_ _2\"></span>ast prof<span class=\"_ _2\"></span>it and ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance agains<span class=\"_ _2\"></span>t the o<span class=\"_ _2\"></span>riginal bu<span class=\"_ _2\"></span>dget<span class=\"_ _2\"></span>, the plant<span class=\"_ _2\"></span>\u2019s abilit<span class=\"_ _2\"></span>y to sc<span class=\"_ _2\"></span>ale up volu<span class=\"_ _2\"></span>mes and t<span class=\"_ _2\"></span>he numb<span class=\"_ _2\"></span>er and magn<span class=\"_ _2\"></span>itude of o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties in e<span class=\"_ _2\"></span>ach tar<span class=\"_ _2\"></span>get<span class=\"_ _2\"></span> market, inclu<span class=\"_ _2\"></span>ding the l<span class=\"_ _2\"></span>evel of comp<span class=\"_ _2\"></span>etit<span class=\"_ _2\"></span>ion and b<span class=\"_ _2\"></span>arrie<span class=\"_ _2\"></span>rs to entr<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>at exis<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have conclud<span class=\"_ _2\"></span>ed that n<span class=\"_ _2\"></span>o indic<span class=\"_ _2\"></span>ators of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent exis<span class=\"_ _2\"></span>t but<span class=\"_ _2\"></span> recog<span class=\"_ _2\"></span>nise that fu<span class=\"_ _2\"></span>ture ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s will evo<span class=\"_ _2\"></span>lve as mo<span class=\"_ _2\"></span>re informati<span class=\"_ _2\"></span>on and dat<span class=\"_ _2\"></span>a point<span class=\"_ _2\"></span>s em<span class=\"_ _2\"></span>erge no<span class=\"_ _2\"></span>w that the Gro<span class=\"_ _2\"></span>up is in a pos<span class=\"_ _2\"></span>ition to m<span class=\"_ _2\"></span>ore agg<span class=\"_ _2\"></span>ressi<span class=\"_ _2\"></span>vely<span class=\"_ _2\"></span> pur<span class=\"_ _2\"></span>sue the o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion c<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd inventor<span class=\"_ _2\"></span>y in pla<span class=\"_ _2\"></span>ce. Should an indi<span class=\"_ _2\"></span>cator of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and an imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent be re<span class=\"_ _2\"></span>quired, th<span class=\"_ _2\"></span>ere is potent<span class=\"_ _2\"></span>ial that this co<span class=\"_ _2\"></span>uld trig<span class=\"_ _2\"></span>ger a mater<span class=\"_ _2\"></span>ial chang<span class=\"_ _2\"></span>e in the reco<span class=\"_ _2\"></span>verable va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>iven the v<span class=\"_ _2\"></span>alue of the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span> relati<span class=\"_ _2\"></span>ve to materiali<span class=\"_ _2\"></span>ty. There<span class=\"_ _2\"></span>fore the le<span class=\"_ _2\"></span>vel of judg<span class=\"_ _2\"></span>ement in th<span class=\"_ _2\"></span>e appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the account<span class=\"_ _2\"></span>ing poli<span class=\"_ _2\"></span>cy m<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>efinit<span class=\"_ _2\"></span>ion to be d<span class=\"_ _2\"></span>isclo<span class=\"_ _2\"></span>sed as c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al. Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent is prima<span class=\"_ _2\"></span>rily a resu<span class=\"_ _2\"></span>lt of physi<span class=\"_ _2\"></span>cal risk<span class=\"_ _2\"></span>s, for e<span class=\"_ _2\"></span>xamp<span class=\"_ _2\"></span>le increa<span class=\"_ _2\"></span>sing sever<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of flo<span class=\"_ _2\"></span>oding or h<span class=\"_ _2\"></span>igh wind<span class=\"_ _2\"></span>s which coul<span class=\"_ _2\"></span>d impac<span class=\"_ _2\"></span>t the u<span class=\"_ _2\"></span>seful e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c life of the as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he ma<span class=\"_ _2\"></span>ximum us<span class=\"_ _2\"></span>eful life of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s is 50<span class=\"_ gs5a\"> </span>year<span class=\"_ _2\"></span>s, rela<span class=\"_ _2\"></span>ting to of<span class=\"_ _2\"></span>fice build<span class=\"_ _2\"></span>ings, wi<span class=\"_ _2\"></span>th primar<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>lant ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s being d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over 3<span class=\"_ _2\"></span>0 year<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e latest d<span class=\"_ _2\"></span>ate for an ass<span class=\"_ _2\"></span>et to be<span class=\"_ _2\"></span> fully d<span class=\"_ _2\"></span>epreci<span class=\"_ _2\"></span>ated is 206<span class=\"_ _2\"></span>2, with the late<span class=\"_ _2\"></span>st date fo<span class=\"_ _2\"></span>r manufac<span class=\"_ _2\"></span>turing as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently und<span class=\"_ _2\"></span>er cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be 2055. Bas<span class=\"_ _2\"></span>ed on<span class=\"_ _2\"></span> the site<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>site climate cha<span class=\"_ _2\"></span>nge imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d to date, it is not anti<span class=\"_ _2\"></span>cipated t<span class=\"_ _2\"></span>hat any physic<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s wou<span class=\"_ _2\"></span>ld material<span class=\"_ _2\"></span>ly impac<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e Group\u2019s asse<span class=\"_ _2\"></span>ts to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that the<span class=\"_ _2\"></span>ir current c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value or rem<span class=\"_ _2\"></span>aining use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic live<span class=\"_ _2\"></span>s would b<span class=\"_ _2\"></span>e reduce<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>ted by pr<span class=\"_ _2\"></span>oac<span class=\"_ _2\"></span>tive a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions to redu<span class=\"_ _2\"></span>ce carb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions<span class=\"_ _2\"></span>, for exam<span class=\"_ _2\"></span>ple gas p<span class=\"_ _2\"></span>owere<span class=\"_ _2\"></span>d boile<span class=\"_ _2\"></span>rs, o<span class=\"_ _2\"></span>r by potentia<span class=\"_ _2\"></span>l regulati<span class=\"_ _2\"></span>ons to curb c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions are b<span class=\"_ _2\"></span>eing as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s the path to N<span class=\"_ _2\"></span>et Ze<span class=\"_ _2\"></span>ro is planne<span class=\"_ _2\"></span>d in det<span class=\"_ _2\"></span>ail and reg<span class=\"_ _2\"></span>ulators<span class=\"_ _2\"></span> provi<span class=\"_ _2\"></span>de more t<span class=\"_ _2\"></span>ranspare<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y on their p<span class=\"_ _2\"></span>otential a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch. Base<span class=\"_ _2\"></span>d on the p<span class=\"_ _2\"></span>lanning wor<span class=\"_ _2\"></span>k per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed to date, for ex<span class=\"_ _2\"></span>ample re<span class=\"_ _2\"></span>placing<span class=\"_ _2\"></span> gas as th<span class=\"_ _2\"></span>e heat so<span class=\"_ _2\"></span>urce with hydro<span class=\"_ _2\"></span>gen, bi<span class=\"_ _2\"></span>ogas o<span class=\"_ _2\"></span>r green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, and the infanc<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e regulator<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch, there is n<span class=\"_ _2\"></span>ot exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the r<span class=\"_ _2\"></span>emaining us<span class=\"_ _2\"></span>eful econ<span class=\"_ _2\"></span>omic li<span class=\"_ _2\"></span>ves, or t<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value, of th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld by the G<span class=\"_ _2\"></span>roup.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has minimal as<span class=\"_ _2\"></span>set va<span class=\"_ _2\"></span>lue in market<span class=\"_ _c\"></span>/applic<span class=\"_ _2\"></span>ation s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt where t<span class=\"_ _2\"></span>here is ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be a mater<span class=\"_ _2\"></span>ial drop in d<span class=\"_ _2\"></span>emand du<span class=\"_ _2\"></span>e to climate chang<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span>Ri<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>t of u<span class=\"_ _2\"></span>se (\u2018<span class=\"_ _2\"></span>ROU<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>At inceptio<span class=\"_ _2\"></span>n of a contrac<span class=\"_ _2\"></span>t, th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>ses w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er a contrac<span class=\"_ _2\"></span>t is, o<span class=\"_ _2\"></span>r contains<span class=\"_ _2\"></span>, a leas<span class=\"_ _2\"></span>e. A contrac<span class=\"_ _2\"></span>t is, or cont<span class=\"_ _2\"></span>ains, a lea<span class=\"_ _2\"></span>se if th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t conveys t<span class=\"_ _2\"></span>he right to cont<span class=\"_ _2\"></span>rol the us<span class=\"_ _2\"></span>e of an ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>et for a per<span class=\"_ _2\"></span>iod of tim<span class=\"_ _2\"></span>e in exchang<span class=\"_ _2\"></span>e for consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n. Leas<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as an ROU as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>nd a corres<span class=\"_ _2\"></span>pond<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e liabilit<span class=\"_ _2\"></span>y at th<span class=\"_ _2\"></span>e date at whi<span class=\"_ _2\"></span>ch the le<span class=\"_ _2\"></span>ased a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e for use by th<span class=\"_ _2\"></span>e Group.<span class=\"_ _2d6\"> </span>At the leas<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement d<span class=\"_ _2\"></span>ate an ROU a<span class=\"_ _2\"></span>sset i<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at cost co<span class=\"_ _2\"></span>mprising t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing: the am<span class=\"_ _2\"></span>ount of the init<span class=\"_ _2\"></span>ial mea<span class=\"_ _2\"></span>surement of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y; any lea<span class=\"_ _2\"></span>se paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s made at o<span class=\"_ _2\"></span>r before th<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement da<span class=\"_ _2\"></span>te less a<span class=\"_ _2\"></span>ny lease i<span class=\"_ _2\"></span>ncentive<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved; any initial dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s; and re<span class=\"_ _2\"></span>storati<span class=\"_ _2\"></span>on cos<span class=\"_ _2\"></span>ts to retur<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set to it<span class=\"_ _2\"></span>s ori<span class=\"_ _2\"></span>ginal condi<span class=\"_ _2\"></span>tion.<span class=\"_ _2d6\"> </span>The R<span class=\"_ _2\"></span>OU as<span class=\"_ _2\"></span>set is d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>ter of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s useful econ<span class=\"_ _2\"></span>omic life an<span class=\"_ _2\"></span>d the lea<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis<span class=\"_ _2\"></span>. If ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship of the RO<span class=\"_ _2\"></span>U ass<span class=\"_ _2\"></span>et trans<span class=\"_ _2\"></span>fers to th<span class=\"_ _2\"></span>e Group at th<span class=\"_ _2\"></span>e end of the l<span class=\"_ _2\"></span>ease ter<span class=\"_ _2\"></span>m or the co<span class=\"_ _2\"></span>st refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the exerci<span class=\"_ _2\"></span>se of a purchas<span class=\"_ _2\"></span>e opti<span class=\"_ _2\"></span>on, dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is calc<span class=\"_ _2\"></span>ulated using t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe of the ass<span class=\"_ _2\"></span>et. Contract<span class=\"_ _2\"></span>s may cont<span class=\"_ _2\"></span>ain bot<span class=\"_ _2\"></span>h leas<span class=\"_ _2\"></span>e and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. The Compa<span class=\"_ _2\"></span>ny alloc<span class=\"_ _2\"></span>ates the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion in th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t to the le<span class=\"_ _2\"></span>ase and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n their re<span class=\"_ _2\"></span>lative s<span class=\"_ _2\"></span>tand<span class=\"_ _2\"></span>-al<span class=\"_ _2\"></span>one pri<span class=\"_ _2\"></span>ces. H<span class=\"_ _2\"></span>owever, f<span class=\"_ _0\"></span>or lea<span class=\"_ _2\"></span>ses of ret<span class=\"_ _2\"></span>ail es<span class=\"_ _2\"></span>tate for w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny is a less<span class=\"_ _2\"></span>ee and for wh<span class=\"_ _2\"></span>ich it has maj<span class=\"_ _2\"></span>or leas<span class=\"_ _2\"></span>es, it h<span class=\"_ _2\"></span>as ele<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d not to sep<span class=\"_ _2\"></span>arate leas<span class=\"_ _2\"></span>e and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>e compo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s and inste<span class=\"_ _2\"></span>ad account<span class=\"_ _2\"></span>s for the<span class=\"_ _2\"></span>se as a single lease component<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w261 h104\" id=\"_a30ade4c-7cf3-4c8b-875c-5711fa01fbe6\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5ab h2a y3042 ff29 fs12 fc4 sc0 ls10d ws113\">Fixtures,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x5ac h2a y3043 ff29 fs12 fc4 sc0 lsc3 wsd2\">Computers</td><td class=\"t m0 x5ab h2a y3044 ff29 fs12 fc4 sc0 ls1 ws1\"> fit<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>s, </td><td class=\"t m0 x5ad h2a y3045 ff29 fs12 fc4 sc0 ls171 ws185\">Right<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x54c h2a y3046 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3047 ff29 fs12 fc4 sc0 ls1 ws1\">La<span class=\"_ _2\"></span>nd and </td><td class=\"t m0 x5af h2a y3048 ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td class=\"t m0 x5b0 h2a y3049 ff29 fs12 fc4 sc0 ls1 ws1\">and m<span class=\"_ _2\"></span>otor</td><td class=\"t m0 x5b1 h2a y304a ff29 fs12 fc4 sc0 ls1 ws1\"> too<span class=\"_ _2\"></span>ls and </td><td class=\"t m0 x5b2 h2a y304b ff29 fs12 fc4 sc0 ls1 ws1\">of us<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y304c ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y304d ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings </td><td class=\"t m0 x5b4 h2a y304e ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y </td><td class=\"t m0 x5b5 h2a y304f ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles </td><td class=\"t m0 x5b6 h2a y3050 ff29 fs12 fc4 sc0 ls1 ws1\">equ<span class=\"_ _2\"></span>ipme<span class=\"_ _2\"></span>nt </td><td class=\"t m0 x5b2 h2a y3051 ff29 fs12 fc4 sc0 ls91 ws9c\">assets<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3052 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3052 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3053 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5b9 h2a y3054 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3055 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x5bb h2a y3056 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x473 h2a y3057 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3058 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3058 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3059 ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y305a w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y305a w1f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">6<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bd y305a w263 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc wsa9\">378<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5be y305a w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bf y305a w264 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c0 y305a w265 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c1 y305a w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c2 y305a w267 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">56<span class=\"_ _2\"></span>6.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f4c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y2f4c w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c4 y2f4c w26a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c5 y2f4c w26b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c6 y2f4c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c7 y2f4c w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c8 y2f4c w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c9 y2f4c w26c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">(6.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305b w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y305b w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cb y305b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ce y305b w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cf y305b w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d0 y305b w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">33.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305c w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y305c w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d2 y305c w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d3 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d4 y305c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d5 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y305c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y305c wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d7 y305d w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d8 y305d w272 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d9 y305d w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5da y305d w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dc y305d w273 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">(9<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dd y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305e w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y305e w1cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5df y305e w275 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">4<span class=\"_ _1\"></span>6<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e0 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e1 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e2 y305e w70 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e3 y305e w276 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">2<span class=\"_ _0\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e4 y305e w277 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305f w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y305f w278 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e5 y305f wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e6 y305f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e7 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e8 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e9 y305f w279 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3060 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ea y3060 w27a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5eb y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y3060 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ed y3060 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ee y3060 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ef y3060 w124 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3061 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f1 y3061 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y3061 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f3 y3061 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3063 w27c h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n</div><div class=\"t m0 x5f4 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f5 y3063 w1f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f6 y3063 w27d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f7 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f8 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f9 y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fa y3063 w27e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">(13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fb y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3064 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fc y3064 w280 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fd y3064 w281 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">458.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y3064 wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fe y3064 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ff y3064 w282 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y3064 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x601 y3064 w284 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls59 wsd7\">60<span class=\"_ _2\"></span>9.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3065 ff28 fs3 fc6 sc0 ls91 ws9c\">Accumulated depreciation<span class=\"_ _eb\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f8b w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y2f8b w150 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x602 y2f8b w285 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x603 y2f8b w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x604 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x605 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2f8b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x27b y2f8b w4a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">215<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3066 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y3066 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x606 y3066 w286 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x607 y3066 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x608 y3066 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x609 y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60b y3066 w217 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3067 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y3067 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60c y3067 w287 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60d y3067 w1b6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60e y3067 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60f y3067 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y3067 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x610 y3067 w288 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3018 w289 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment</div><div class=\"t m0 x611 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x612 y3018 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x613 y3018 w28a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x614 y3018 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x615 y3018 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x616 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x617 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x618 y3018 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3068 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y3068 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y3068 w28c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y3068 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61c y3068 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61d y3068 w28d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y3068 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61f y3068 wfd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y302b w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x620 y302b wa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x621 y302b w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x622 y302b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x623 y302b w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y302b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x624 y302b w28f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls17 ws19\">236.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x625 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x626 y302c w189 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y302c w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62c y3069 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y3069 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y306a w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y306a w290 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62d y306a w291 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62e y306a w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62f y306a w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x630 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y306a w113 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls63 ws96\">24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306b w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y306b w292 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x632 y306b w293 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">219.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x633 y306b w294 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x634 y306b wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">3.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x635 y306b w222 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30f y306b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x636 y306b w295 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">260.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y306c ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x637 y2f23 w32 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">64.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x638 y2f23 w296 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">238<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x639 y2f23 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63a y2f23 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63b y2f23 w297 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63c y2f23 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63d y2f23 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">34<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2fd8 w298 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63e y2fd8 w299 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5b ws62\">2<span class=\"_ _0\"></span>66.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63f y2fd8 w29a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x640 y2fd8 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x641 y2fd8 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x642 y2fd8 w29b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">26.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x643 y2fd8 w78 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f69 w29c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">46.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x644 y2f69 w29d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>95.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x356 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x645 y2f69 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x646 y2f69 wa4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 w29e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5a ws61\">3<span class=\"_ _c\"></span>51.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Rec<span class=\"_ _2\"></span>lass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on rela<span class=\"_ _2\"></span>tes to th<span class=\"_ _2\"></span>e move<span class=\"_ _2\"></span>ment fr<span class=\"_ _2\"></span>om as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e cour<span class=\"_ _2\"></span>se of co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n to the re<span class=\"_ _2\"></span>leva<span class=\"_ _2\"></span>nt ass<span class=\"_ _2\"></span>et ca<span class=\"_ _2\"></span>tego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y whe<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e read<span class=\"_ _2\"></span>y for the<span class=\"_ _2\"></span>ir inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e. Det<span class=\"_ _2\"></span>ails of s<span class=\"_ _2\"></span>igni<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s recla<span class=\"_ _2\"></span>ssi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d are inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>al rev<span class=\"_ _2\"></span>iew. <span class=\"_ _2b\"> </span> <span class=\"_ _7\"></span>F<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owin<span class=\"_ _2\"></span>g the fin<span class=\"_ _2\"></span>al proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t aud<span class=\"_ _2\"></span>it of the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Pan<span class=\"_ _2\"></span>jin) High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>nce Mat<span class=\"_ _2\"></span>erial<span class=\"_ _2\"></span>s Co., Ltd manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng facili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>n China, \u00a321<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s init<span class=\"_ _2\"></span>ially cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as pla<span class=\"_ _2\"></span>nt and ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y in the pr<span class=\"_ _2\"></span>ior y<span class=\"_ _2\"></span>ear have b<span class=\"_ _2\"></span>een r<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>signa<span class=\"_ _2\"></span>ted as la<span class=\"_ _2\"></span>nd and b<span class=\"_ _2\"></span>uildi<span class=\"_ _2\"></span>ngs, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>eir us<span class=\"_ _2\"></span>eful e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mic li<span class=\"_ _2\"></span>ves up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d accord<span class=\"_ _2\"></span>ingly. Th<span class=\"_ _2\"></span>e impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n accumu<span class=\"_ _2\"></span>lated d<span class=\"_ _2\"></span>epr<span class=\"_ _2\"></span>eciat<span class=\"_ _2\"></span>ion b<span class=\"_ _2\"></span>rought fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward w<span class=\"_ _2\"></span>as les<span class=\"_ _2\"></span>s than \u00a30<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m and th<span class=\"_ _2\"></span>erefo<span class=\"_ _2\"></span>re the<span class=\"_ _2\"></span>re is no re<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion w<span class=\"_ _2\"></span>ithin a<span class=\"_ _2\"></span>ccumul<span class=\"_ _2\"></span>ated d<span class=\"_ _2\"></span>epre<span class=\"_ _2\"></span>ciat<span class=\"_ _2\"></span>ion. 2 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Duri<span class=\"_ _2\"></span>ng the p<span class=\"_ _2\"></span>rior y<span class=\"_ _2\"></span>ear, the Group r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent lo<span class=\"_ _2\"></span>ss of \u00a34.<span class=\"_ _2\"></span>6m in rel<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n to prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent wh<span class=\"_ _2\"></span>ich is s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific to i<span class=\"_ _2\"></span>ts g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s manu<span class=\"_ _2\"></span>fact<span class=\"_ _2\"></span>uring o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. T<span class=\"_ _2\"></span>he imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent char<span class=\"_ _2\"></span>ge is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in exc<span class=\"_ _2\"></span>epti<span class=\"_ _2\"></span>onal it<span class=\"_ _2\"></span>ems.<span class=\"_ _2d6\"> </span>The fair va<span class=\"_ _2\"></span>lue of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment is n<span class=\"_ _2\"></span>ot material<span class=\"_ _2\"></span>ly dif<span class=\"_ _2\"></span>ferent to it<span class=\"_ _2\"></span>s car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has no prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant or eq<span class=\"_ _2\"></span>uipment.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024, the Group l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d a small numb<span class=\"_ _2\"></span>er of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, princi<span class=\"_ _2\"></span>pally lan<span class=\"_ _2\"></span>d and buildin<span class=\"_ _2\"></span>gs:<span class=\"_ _2d6\"> </span><table class=\"s w29f h106\" id=\"_30ca1ad0-e94f-45d4-bc71-b1825ad2a5db\"><tr><td></td><td class=\"t m0 x647 h2a y306d ff29 fs12 fc4 sc0 lsc5 wsd4\">Land and<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y306e ff29 fs12 fc4 sc0 ls171 ws185\">Motor<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x648 h2a y306f ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td></td></tr><tr><td></td><td class=\"t m0 x649 h2a y3070 ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64a h2a y3071 ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64b h2a y3072 ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3072 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x64c h2a y3073 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y3074 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3076 ff28 fs3 fc6 sc0 ls1 ws1\">Rig<span class=\"_ _2\"></span>ht of u<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _191\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _14b\"> </span> <span class=\"_ _1cf\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3077 w2a0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64d y3077 w2a1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64e y3077 w5c hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64f y3077 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x650 y3077 w40 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3078 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x651 y3078 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y3078 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x653 y3078 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x654 y3078 w2a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3079 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y3079 w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x656 y3079 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y3079 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x658 y3079 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307a w2a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x659 y307a w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y307a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65a y307a w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65b y307a w212 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307b w2a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65c y307b w2a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65d y307b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y307b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y307b w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307c w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65e y307c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65f y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x660 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x661 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307d w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y307d w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x662 y307d w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x663 y307d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x664 y307d wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w2a7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Ba<span class=\"_ _2\"></span>lanc<span class=\"_ _2\"></span>e at 30 S<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x665 y2f69 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x666 y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1e1 y2f69 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x667 y2f69 w297 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td></tr></table>The info<span class=\"_ _2\"></span>rmatio<span class=\"_ _2\"></span>n in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociated w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e right of use a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts is di<span class=\"_ _2\"></span>sclo<span class=\"_ _2\"></span>sed in note 20.<span class=\"_ _2d6\"> </span>L<span class=\"_ _2\"></span>and and buil<span class=\"_ _2\"></span>ding right of us<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are primar<span class=\"_ _2\"></span>ily leas<span class=\"_ _2\"></span>es to supp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g capa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "3. OPERA<span class=\"_ _0\"></span>TING P<span class=\"_ _0\"></span>ROFIT<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ailed b<span class=\"_ _2\"></span>elow ar<span class=\"_ _2\"></span>e the key amount<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in arri<span class=\"_ _2\"></span>ving at our o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing profit:<span class=\"_ _2d6\"> </span><table class=\"s w1d3 hf8\" id=\"_42b5ac00-0e65-40e8-81b8-38eba147d1f4\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3008 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3008 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3009 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x20e h2b y3009 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3009 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y300a w1d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls95 ws133\">S<span class=\"_ _0\"></span>taff c<span class=\"_ _0\"></span>osts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50c y300a w1f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50d y300a w1d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls17 ws19\">92.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50e y300a w1d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">8<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300b w1d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50f y300b w76 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x510 y300b w1d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">24.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x511 y300b w1b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w104 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Los<span class=\"_ _2\"></span>s on disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x512 y2f60 w1d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>,<span class=\"_ _c\"></span> 11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x513 y2f60 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x514 y2f60 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300c w1da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation of intangibles<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y300c w18 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y300c w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y300c w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300d w1dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es impai<span class=\"_ _2\"></span>rment all<span class=\"_ _2\"></span>owance dur<span class=\"_ _2\"></span>ing the year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x518 y300d w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x519 y300d w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51a y300d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w1dd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt allowance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51b y300e w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y300e w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51d y300e w1a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300f w1de he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten dow<span class=\"_ _2\"></span>n during t<span class=\"_ _2\"></span>he year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51e y300f w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y300f w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y300f w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">3.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w1e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>usly wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x521 y3010 w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y3010 w1a0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x523 y3010 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1e1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Fe<span class=\"_ _2\"></span>es payab<span class=\"_ _2\"></span>le to auditor<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x524 y2f69 w8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y2f69 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x526 y2f69 wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the Consoli<span class=\"_ _2\"></span>dated incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, except for th<span class=\"_ _2\"></span>ose ar<span class=\"_ _2\"></span>ising on fina<span class=\"_ _2\"></span>ncial ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nts m<span class=\"_ _2\"></span>easured at fair value thro<span class=\"_ _2\"></span>ugh profi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, are a gain of \u00a30.6m (F<span class=\"_ _2\"></span>Y 2024: gain of \u00a3<span class=\"_ _b\"></span>1.6m)<span class=\"_ _0\"></span>. 4<span class=\"_ _2\"></span>. E<span class=\"_ _2\"></span>XCE<span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>AL IT<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>MS<span class=\"_ _2d6\"> </span>Exceptional items<span class=\"_ _2d6\"> </span>Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items are th<span class=\"_ _2\"></span>ose w<span class=\"_ _2\"></span>hich are, in aggre<span class=\"_ _2\"></span>gate, material i<span class=\"_ _2\"></span>n size and<span class=\"_ _2\"></span>/or unusual or i<span class=\"_ _2\"></span>nfrequent in na<span class=\"_ _2\"></span>ture. <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion to a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng p<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to e<span class=\"_ _2\"></span>xcep<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms<span class=\"_ _2\"></span> </span>The a<span class=\"_ _2\"></span>pplic<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the accountin<span class=\"_ _2\"></span>g polic<span class=\"_ _2\"></span>y for e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items cont<span class=\"_ _2\"></span>ains a numb<span class=\"_ _2\"></span>er of judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e include d<span class=\"_ _2\"></span>eterm<span class=\"_ _2\"></span>ining whe<span class=\"_ _2\"></span>ther an item woul<span class=\"_ _2\"></span>d have a material i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e under<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding of t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance if it was in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d within p<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal profit for the year, including the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on tre<span class=\"_ _2\"></span>nds<span class=\"_ _2\"></span>/move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>ial peri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. In add<span class=\"_ _2\"></span>ition, d<span class=\"_ _2\"></span>eterminin<span class=\"_ _2\"></span>g whet<span class=\"_ _2\"></span>her an item is u<span class=\"_ _2\"></span>nusual in nature is a mat<span class=\"_ _2\"></span>ter of jud<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt which re<span class=\"_ _2\"></span>quires com<span class=\"_ _2\"></span>paris<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h other item<span class=\"_ _2\"></span>s to conclud<span class=\"_ _2\"></span>e if it is suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ently di<span class=\"_ _2\"></span>fferent to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia of bein<span class=\"_ _2\"></span>g unusual in nature. Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items were a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w1e2 hf9\" id=\"_907a9694-c352-47b0-9c89-af4c0afdd4ae\"><tr><td></td><td class=\"t m0 x20b h2b y3011 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3011 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3012 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3012 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3013 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin sa<span class=\"_ _2\"></span>les, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es: <span class=\"_ _1dd\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3014 w1e3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Busine<span class=\"_ _2\"></span>ss pro<span class=\"_ _2\"></span>cess im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nts incl<span class=\"_ _2\"></span>uding ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y3014 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y3014 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">9.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w1e4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>airment of p<span class=\"_ _2\"></span>rope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment relat<span class=\"_ _2\"></span>ing to gear<span class=\"_ _2\"></span>s manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y3015 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y3015 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3016 wd1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y3016 w72 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y3017 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on equit<span class=\"_ _2\"></span>y inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent:<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5a w1e5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2f5a we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2f5a w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3018 w1e6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Write of<span class=\"_ _2\"></span>f of ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s owed fro<span class=\"_ _2\"></span>m Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52b y3018 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y3018 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3019 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52d y3019 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y301a ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin resul<span class=\"_ _2\"></span>t of ass<span class=\"_ _2\"></span>ociate:<span class=\"_ _1e1\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y301b w1e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y301b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52e y301b w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y301c w1e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on lo<span class=\"_ _2\"></span>ans due fro<span class=\"_ _2\"></span>m Bond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y301c w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52f y301c w1ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w1eb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Leg<span class=\"_ _2\"></span>al fees in re<span class=\"_ _2\"></span>lation to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y2fe2 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x296 y2fe3 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x530 y2fe3 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x531 y2ffd w65 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x532 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on except<span class=\"_ _2\"></span>ional ite<span class=\"_ _2\"></span>ms<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y2fe4 w12f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x533 y2fe4 w1ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls18 ws1a\">(8.0)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x534 y2f69 w1f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8 ws7\">10.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x535 y2f69 w1f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Business process impro<span class=\"_ _0\"></span>vements<span class=\"_ _0\"></span> including ERP system<span class=\"_ _0\"></span> implementation<span class=\"_ _2d6\"> </span>During F<span class=\"_ _2\"></span>Y 2022 th<span class=\"_ _2\"></span>e Group comm<span class=\"_ _2\"></span>enced a mu<span class=\"_ _2\"></span>lti-<span class=\"_ _2\"></span>year imp<span class=\"_ _2\"></span>rovement p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t centr<span class=\"_ _2\"></span>ed around t<span class=\"_ _2\"></span>he impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation of a n<span class=\"_ _2\"></span>ew cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed ERP sy<span class=\"_ _2\"></span>stem. T<span class=\"_ _2\"></span>he pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t, w<span class=\"_ _2\"></span>hich includ<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>cess re<span class=\"_ _2\"></span>desi<span class=\"_ _2\"></span>gn, custom<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on and confi<span class=\"_ _2\"></span>guratio<span class=\"_ _2\"></span>n of the new ER<span class=\"_ _2\"></span>P sy<span class=\"_ _2\"></span>stem, cha<span class=\"_ _2\"></span>nge manag<span class=\"_ _2\"></span>ement a<span class=\"_ _2\"></span>nd training, w<span class=\"_ _2\"></span>ill deli<span class=\"_ _2\"></span>ver be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s to both c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er interac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s and internal b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s including t<span class=\"_ _2\"></span>hose co<span class=\"_ _2\"></span>vering pro<span class=\"_ _2\"></span>cureme<span class=\"_ _2\"></span>nt, back off<span class=\"_ _2\"></span>ice proce<span class=\"_ _2\"></span>ssing a<span class=\"_ _2\"></span>nd organis<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>nal ef<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>tly to the n<span class=\"_ _2\"></span>ew ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation d<span class=\"_ _2\"></span>o not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion (as the maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of cost<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>relat<span class=\"_ _2\"></span>ing to pas<span class=\"_ _2\"></span>t sy<span class=\"_ _2\"></span>stems have), in line wit<span class=\"_ _2\"></span>h the I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S Interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons Commit<span class=\"_ _2\"></span>tee\u2019s decisi<span class=\"_ _2\"></span>on clari<span class=\"_ _2\"></span>fy<span class=\"_ _2\"></span>ing how ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ents i<span class=\"_ _2\"></span>n respe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware as a S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice (\u2018S<span class=\"_ _2\"></span>aaS\u2019) sy<span class=\"_ _2\"></span>stems sh<span class=\"_ _2\"></span>ould b<span class=\"_ _2\"></span>e accounted for<span class=\"_ _0\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the cos<span class=\"_ _2\"></span>t is exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d rather tha<span class=\"_ _2\"></span>n capi<span class=\"_ _2\"></span>talis<span class=\"_ _2\"></span>ed and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed. Gi<span class=\"_ _2\"></span>ven the si<span class=\"_ _2\"></span>ze of the overall im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nt proje<span class=\"_ _2\"></span>ct an<span class=\"_ _2\"></span>d its im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e repor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metri<span class=\"_ _2\"></span>cs, t<span class=\"_ _2\"></span>he fac<span class=\"_ _2\"></span>t the s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>m is evergre<span class=\"_ _2\"></span>en and thus t<span class=\"_ _2\"></span>his level a<span class=\"_ _2\"></span>nd nature of cos<span class=\"_ _2\"></span>t will not ha<span class=\"_ _2\"></span>ppen a<span class=\"_ _2\"></span>gain, it me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s the Group\u2019s criter<span class=\"_ _2\"></span>ia to be pre<span class=\"_ _2\"></span>sented a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal. Th<span class=\"_ _2\"></span>e improve<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and ERP im<span class=\"_ _2\"></span>plem<span class=\"_ _2\"></span>entati<span class=\"_ _2\"></span>on has be<span class=\"_ _2\"></span>en comp<span class=\"_ _2\"></span>leted in 2025. Fair va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>s on e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>nve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>ion L<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>d (\u2018S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>nd w<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>te of<span class=\"_ _2\"></span>f o<span class=\"_ _2\"></span>f assoc<span class=\"_ _2\"></span>iated receivables Foll<span class=\"_ _2\"></span>owing a<span class=\"_ _2\"></span>n asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the fair valu<span class=\"_ _2\"></span>e, the carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of G<span class=\"_ _2\"></span>roup\u2019s equit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>nerati<span class=\"_ _2\"></span>on, \u00a33.5m, and as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en reduce<span class=\"_ _2\"></span>d to \u00a3nil at 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025. The minor<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y investm<span class=\"_ _2\"></span>ent in Sur<span class=\"_ _2\"></span>face Gen<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n was acquire<span class=\"_ _2\"></span>d in 20<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>9 to g<span class=\"_ _2\"></span>ain acces<span class=\"_ _2\"></span>s to an innovati<span class=\"_ _2\"></span>ve and dif<span class=\"_ _2\"></span>ferentia<span class=\"_ _2\"></span>ted tooli<span class=\"_ _2\"></span>ng and de<span class=\"_ _2\"></span>sign and pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sing techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y call<span class=\"_ _2\"></span>ed Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion to Fun<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ional Sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icati<span class=\"_ _2\"></span>on. Th<span class=\"_ _2\"></span>e company ha<span class=\"_ _2\"></span>s exhaus<span class=\"_ _2\"></span>ted ca<span class=\"_ _2\"></span>sh inves<span class=\"_ _2\"></span>ted by Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex and w<span class=\"_ _2\"></span>ithout f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her fundi<span class=\"_ _2\"></span>ng would not b<span class=\"_ _2\"></span>e abl<span class=\"_ _2\"></span>e to continue as a g<span class=\"_ _2\"></span>oing conce<span class=\"_ _2\"></span>rn. Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n unable to fin<span class=\"_ _2\"></span>d a suitab<span class=\"_ _2\"></span>le ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal investo<span class=\"_ _2\"></span>r to provid<span class=\"_ _2\"></span>e the fundin<span class=\"_ _2\"></span>g or acquire t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss and t<span class=\"_ _2\"></span>herefore limi<span class=\"_ _2\"></span>ted fundin<span class=\"_ _2\"></span>g has be<span class=\"_ _2\"></span>en ad<span class=\"_ _2\"></span>vanced by cur<span class=\"_ _2\"></span>rent shareh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs wi<span class=\"_ _2\"></span>th the aim of p<span class=\"_ _2\"></span>roviding 12 months\u2019 runway to com<span class=\"_ _2\"></span>plete de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment of pi<span class=\"_ _2\"></span>votal te<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy and mature key cus<span class=\"_ _2\"></span>tomer re<span class=\"_ _2\"></span>lations<span class=\"_ _2\"></span>hips. T<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he funding a<span class=\"_ _2\"></span>re such that th<span class=\"_ _2\"></span>ey heavil<span class=\"_ _2\"></span>y dilute ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the fair value of t<span class=\"_ _2\"></span>he current inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent is signi<span class=\"_ _2\"></span>ficant<span class=\"_ _2\"></span>ly reduce<span class=\"_ _2\"></span>d and wi<span class=\"_ _2\"></span>th a high le<span class=\"_ _2\"></span>vel of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ainty o<span class=\"_ _2\"></span>ver the futu<span class=\"_ _2\"></span>re value of th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have reduce<span class=\"_ _2\"></span>d the fair value to \u00a3nil. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s also ad<span class=\"_ _2\"></span>vanced s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term lo<span class=\"_ _2\"></span>ans to Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration, h<span class=\"_ _2\"></span>eld wit<span class=\"_ _2\"></span>hin other re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>bles, t<span class=\"_ _2\"></span>hat have also b<span class=\"_ _2\"></span>een w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>long w<span class=\"_ _2\"></span>ith cos<span class=\"_ _2\"></span>ts inc<span class=\"_ _2\"></span>urred inc<span class=\"_ _2\"></span>rease<span class=\"_ _2\"></span>s the tota<span class=\"_ _2\"></span>l excepti<span class=\"_ _2\"></span>onal charg<span class=\"_ _2\"></span>e to \u00a34.0m. Give<span class=\"_ _2\"></span>n the size of th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment, it<span class=\"_ _2\"></span>s imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-ba<span class=\"_ _2\"></span>sed m<span class=\"_ _2\"></span>etric<span class=\"_ _2\"></span>s and th<span class=\"_ _2\"></span>e infreque<span class=\"_ _2\"></span>nt nature of such charg<span class=\"_ _2\"></span>es (it is t<span class=\"_ _2\"></span>he only invest<span class=\"_ _2\"></span>ment cur<span class=\"_ _2\"></span>rently in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t held at fair valu<span class=\"_ _2\"></span>e through p<span class=\"_ _2\"></span>rofit and l<span class=\"_ _2\"></span>oss), it mee<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e Group\u2019s criteria to b<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ented as excepti<span class=\"_ _2\"></span>onal. \u00a33.95m of the \u00a34.0<span class=\"_ _2\"></span>m is cap<span class=\"_ _2\"></span>ital in na<span class=\"_ _2\"></span>ture for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses a<span class=\"_ _2\"></span>nd there<span class=\"_ _2\"></span>fore not de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tible fo<span class=\"_ _2\"></span>r tax<span class=\"_ _2\"></span>. Pri<span class=\"_ _2\"></span>or-<span class=\"_ _2\"></span>year e<span class=\"_ _2\"></span>xce<span class=\"_ _2\"></span>pti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>al ite<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>s (excl<span class=\"_ _2\"></span>udi<span class=\"_ _2\"></span>ng t<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>se re<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g in F<span class=\"_ _2\"></span>Y 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, pla<span class=\"_ _2\"></span>nt a<span class=\"_ _2\"></span>nd e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ip<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt re<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng to g<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rs m<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ufa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span>Foll<span class=\"_ _2\"></span>owing a re<span class=\"_ _2\"></span>view of i<span class=\"_ _2\"></span>ts pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c to its g<span class=\"_ _2\"></span>ear manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty, the Company wrote d<span class=\"_ _2\"></span>own a num<span class=\"_ _2\"></span>ber of<span class=\"_ gs5a\"> </span>ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s which we<span class=\"_ _2\"></span>re eithe<span class=\"_ _2\"></span>r no long<span class=\"_ _2\"></span>er requi<span class=\"_ _2\"></span>red or were n<span class=\"_ _2\"></span>ot forec<span class=\"_ _2\"></span>ast to b<span class=\"_ _2\"></span>e fully utili<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e future by the g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s busines<span class=\"_ _2\"></span>s and coul<span class=\"_ _2\"></span>dn\u2019t be rede<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>d elsew<span class=\"_ _2\"></span>here in th<span class=\"_ _2\"></span>e Group. T<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s were wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n down to t<span class=\"_ _2\"></span>heir recov<span class=\"_ _2\"></span>erable am<span class=\"_ _2\"></span>ount wi<span class=\"_ _2\"></span>th an impair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>ss re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed of \u00a34.6m reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d, none of w<span class=\"_ _2\"></span>hich is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x. Give<span class=\"_ _2\"></span>n the size of the i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent, it<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-bas<span class=\"_ _2\"></span>ed me<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>s and the infr<span class=\"_ _2\"></span>equent natu<span class=\"_ _2\"></span>re of such charg<span class=\"_ _2\"></span>es, it m<span class=\"_ _2\"></span>et the Company<span class=\"_ _2\"></span>\u2019s criteria to be p<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d as except<span class=\"_ _2\"></span>ional.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of i<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te an<span class=\"_ _2\"></span>d fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue lo<span class=\"_ _2\"></span>ss o<span class=\"_ _2\"></span>n loa<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>s du<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m Bon<span class=\"_ _2\"></span>d 3D H<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span> T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nology BV<span class=\"_ _0\"></span> (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>In late May 2024, Bond ha<span class=\"_ _2\"></span>d exhaus<span class=\"_ _2\"></span>ted it<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>sh rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves, and t<span class=\"_ _2\"></span>he las<span class=\"_ _2\"></span>t potential inve<span class=\"_ _2\"></span>stor ha<span class=\"_ _2\"></span>d declin<span class=\"_ _2\"></span>ed to inves<span class=\"_ _2\"></span>t. Wit<span class=\"_ _2\"></span>h the Bo<span class=\"_ _2\"></span>nd direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s having no ot<span class=\"_ _2\"></span>her opt<span class=\"_ _2\"></span>ions to sus<span class=\"_ _2\"></span>tain th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s in the cu<span class=\"_ _2\"></span>rrent own<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>hip str<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>re, the trade a<span class=\"_ _2\"></span>nd ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of Bond we<span class=\"_ _2\"></span>re sold fo<span class=\"_ _2\"></span>r a nominal value, leav<span class=\"_ _2\"></span>ing all amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed to Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex st<span class=\"_ _2\"></span>ill out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding. Bo<span class=\"_ _2\"></span>nd 3D Hi<span class=\"_ _2\"></span>gh Per<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy BV w<span class=\"_ _2\"></span>as liquida<span class=\"_ _2\"></span>ted on 30 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 2024. A<span class=\"_ _2\"></span>s a result<span class=\"_ _2\"></span>, the Group re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed a tot<span class=\"_ _2\"></span>al charge in t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-year i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of \u00a321<span class=\"_ _b\"></span>.2m, whi<span class=\"_ _2\"></span>ch was dis<span class=\"_ _2\"></span>close<span class=\"_ _2\"></span>d in \u2018Re<span class=\"_ _2\"></span>sult of ass<span class=\"_ _2\"></span>ociate\u2019 in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt and compr<span class=\"_ _2\"></span>ised th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment of inves<span class=\"_ _2\"></span>tment in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate of \u00a39.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m, fair va<span class=\"_ _2\"></span>lue los<span class=\"_ _2\"></span>s on the co<span class=\"_ _2\"></span>nver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s of<span class=\"_ gs5a\"> </span>\u00a3<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>1.0m and 2024 bridging l<span class=\"_ _2\"></span>oan of \u00a30.9m, and \u00a30.2m of le<span class=\"_ _2\"></span>gal fees<span class=\"_ _2\"></span>. The im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate is non<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x ded<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tible. At<span class=\"_ gs5a\"> </span>\u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m, this charge m<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e disclo<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal, bein<span class=\"_ _2\"></span>g material in size, and w<span class=\"_ _2\"></span>ould the<span class=\"_ _2\"></span>refore impa<span class=\"_ _2\"></span>ct t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metr<span class=\"_ _2\"></span>ics un<span class=\"_ _2\"></span>duly af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ting th<span class=\"_ _2\"></span>e compara<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of the p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing peri<span class=\"_ _2\"></span>ods. T<span class=\"_ _2\"></span>he tot<span class=\"_ _2\"></span>al cost w<span class=\"_ _2\"></span>as discl<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>in<span class=\"_ gs5a\"> </span>\u2018Result o<span class=\"_ _2\"></span>f asso<span class=\"_ _2\"></span>ciate\u2019 on t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, a pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s consid<span class=\"_ _2\"></span>er appro<span class=\"_ _2\"></span>priate<span class=\"_ _2\"></span>ly refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted the natu<span class=\"_ _2\"></span>re of<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on in fair value of t<span class=\"_ _2\"></span>he loans<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ow in the yea<span class=\"_ _2\"></span>r asso<span class=\"_ _2\"></span>ciated w<span class=\"_ _2\"></span>ith exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems was a \u00a39.0m o<span class=\"_ _2\"></span>utf<span class=\"_ _2\"></span>low (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m out<span class=\"_ _2\"></span>flow).<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "3. OPERA<span class=\"_ _0\"></span>TING P<span class=\"_ _0\"></span>ROFIT<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ailed b<span class=\"_ _2\"></span>elow ar<span class=\"_ _2\"></span>e the key amount<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in arri<span class=\"_ _2\"></span>ving at our o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing profit:<span class=\"_ _2d6\"> </span><table class=\"s w1d3 hf8\" id=\"_42b5ac00-0e65-40e8-81b8-38eba147d1f4\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3008 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3008 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3009 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x20e h2b y3009 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3009 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y300a w1d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls95 ws133\">S<span class=\"_ _0\"></span>taff c<span class=\"_ _0\"></span>osts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50c y300a w1f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50d y300a w1d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls17 ws19\">92.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50e y300a w1d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">8<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300b w1d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50f y300b w76 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x510 y300b w1d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">24.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x511 y300b w1b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w104 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Los<span class=\"_ _2\"></span>s on disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x512 y2f60 w1d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>,<span class=\"_ _c\"></span> 11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x513 y2f60 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x514 y2f60 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300c w1da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation of intangibles<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y300c w18 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y300c w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y300c w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300d w1dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es impai<span class=\"_ _2\"></span>rment all<span class=\"_ _2\"></span>owance dur<span class=\"_ _2\"></span>ing the year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x518 y300d w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x519 y300d w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51a y300d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w1dd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt allowance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51b y300e w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y300e w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51d y300e w1a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300f w1de he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten dow<span class=\"_ _2\"></span>n during t<span class=\"_ _2\"></span>he year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51e y300f w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y300f w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y300f w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">3.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w1e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>usly wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x521 y3010 w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y3010 w1a0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x523 y3010 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1e1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Fe<span class=\"_ _2\"></span>es payab<span class=\"_ _2\"></span>le to auditor<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x524 y2f69 w8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y2f69 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x526 y2f69 wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the Consoli<span class=\"_ _2\"></span>dated incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, except for th<span class=\"_ _2\"></span>ose ar<span class=\"_ _2\"></span>ising on fina<span class=\"_ _2\"></span>ncial ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nts m<span class=\"_ _2\"></span>easured at fair value thro<span class=\"_ _2\"></span>ugh profi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, are a gain of \u00a30.6m (F<span class=\"_ _2\"></span>Y 2024: gain of \u00a3<span class=\"_ _b\"></span>1.6m)<span class=\"_ _0\"></span>. 4<span class=\"_ _2\"></span>. E<span class=\"_ _2\"></span>XCE<span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>AL IT<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>MS<span class=\"_ _2d6\"> </span>Exceptional items<span class=\"_ _2d6\"> </span>Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items are th<span class=\"_ _2\"></span>ose w<span class=\"_ _2\"></span>hich are, in aggre<span class=\"_ _2\"></span>gate, material i<span class=\"_ _2\"></span>n size and<span class=\"_ _2\"></span>/or unusual or i<span class=\"_ _2\"></span>nfrequent in na<span class=\"_ _2\"></span>ture. <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion to a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng p<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to e<span class=\"_ _2\"></span>xcep<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms<span class=\"_ _2\"></span> </span>The a<span class=\"_ _2\"></span>pplic<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the accountin<span class=\"_ _2\"></span>g polic<span class=\"_ _2\"></span>y for e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items cont<span class=\"_ _2\"></span>ains a numb<span class=\"_ _2\"></span>er of judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e include d<span class=\"_ _2\"></span>eterm<span class=\"_ _2\"></span>ining whe<span class=\"_ _2\"></span>ther an item woul<span class=\"_ _2\"></span>d have a material i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e under<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding of t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance if it was in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d within p<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal profit for the year, including the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on tre<span class=\"_ _2\"></span>nds<span class=\"_ _2\"></span>/move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>ial peri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. In add<span class=\"_ _2\"></span>ition, d<span class=\"_ _2\"></span>eterminin<span class=\"_ _2\"></span>g whet<span class=\"_ _2\"></span>her an item is u<span class=\"_ _2\"></span>nusual in nature is a mat<span class=\"_ _2\"></span>ter of jud<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt which re<span class=\"_ _2\"></span>quires com<span class=\"_ _2\"></span>paris<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h other item<span class=\"_ _2\"></span>s to conclud<span class=\"_ _2\"></span>e if it is suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ently di<span class=\"_ _2\"></span>fferent to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia of bein<span class=\"_ _2\"></span>g unusual in nature. Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items were a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w1e2 hf9\" id=\"_907a9694-c352-47b0-9c89-af4c0afdd4ae\"><tr><td></td><td class=\"t m0 x20b h2b y3011 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3011 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3012 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3012 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3013 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin sa<span class=\"_ _2\"></span>les, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es: <span class=\"_ _1dd\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3014 w1e3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Busine<span class=\"_ _2\"></span>ss pro<span class=\"_ _2\"></span>cess im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nts incl<span class=\"_ _2\"></span>uding ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y3014 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y3014 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">9.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w1e4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>airment of p<span class=\"_ _2\"></span>rope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment relat<span class=\"_ _2\"></span>ing to gear<span class=\"_ _2\"></span>s manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y3015 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y3015 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3016 wd1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y3016 w72 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y3017 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on equit<span class=\"_ _2\"></span>y inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent:<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5a w1e5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2f5a we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2f5a w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3018 w1e6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Write of<span class=\"_ _2\"></span>f of ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s owed fro<span class=\"_ _2\"></span>m Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52b y3018 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y3018 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3019 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52d y3019 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y301a ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin resul<span class=\"_ _2\"></span>t of ass<span class=\"_ _2\"></span>ociate:<span class=\"_ _1e1\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y301b w1e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y301b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52e y301b w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y301c w1e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on lo<span class=\"_ _2\"></span>ans due fro<span class=\"_ _2\"></span>m Bond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y301c w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52f y301c w1ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w1eb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Leg<span class=\"_ _2\"></span>al fees in re<span class=\"_ _2\"></span>lation to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y2fe2 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x296 y2fe3 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x530 y2fe3 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x531 y2ffd w65 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x532 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on except<span class=\"_ _2\"></span>ional ite<span class=\"_ _2\"></span>ms<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y2fe4 w12f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x533 y2fe4 w1ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls18 ws1a\">(8.0)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x534 y2f69 w1f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8 ws7\">10.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x535 y2f69 w1f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Business process impro<span class=\"_ _0\"></span>vements<span class=\"_ _0\"></span> including ERP system<span class=\"_ _0\"></span> implementation<span class=\"_ _2d6\"> </span>During F<span class=\"_ _2\"></span>Y 2022 th<span class=\"_ _2\"></span>e Group comm<span class=\"_ _2\"></span>enced a mu<span class=\"_ _2\"></span>lti-<span class=\"_ _2\"></span>year imp<span class=\"_ _2\"></span>rovement p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t centr<span class=\"_ _2\"></span>ed around t<span class=\"_ _2\"></span>he impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation of a n<span class=\"_ _2\"></span>ew cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed ERP sy<span class=\"_ _2\"></span>stem. T<span class=\"_ _2\"></span>he pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t, w<span class=\"_ _2\"></span>hich includ<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>cess re<span class=\"_ _2\"></span>desi<span class=\"_ _2\"></span>gn, custom<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on and confi<span class=\"_ _2\"></span>guratio<span class=\"_ _2\"></span>n of the new ER<span class=\"_ _2\"></span>P sy<span class=\"_ _2\"></span>stem, cha<span class=\"_ _2\"></span>nge manag<span class=\"_ _2\"></span>ement a<span class=\"_ _2\"></span>nd training, w<span class=\"_ _2\"></span>ill deli<span class=\"_ _2\"></span>ver be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s to both c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er interac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s and internal b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s including t<span class=\"_ _2\"></span>hose co<span class=\"_ _2\"></span>vering pro<span class=\"_ _2\"></span>cureme<span class=\"_ _2\"></span>nt, back off<span class=\"_ _2\"></span>ice proce<span class=\"_ _2\"></span>ssing a<span class=\"_ _2\"></span>nd organis<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>nal ef<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>tly to the n<span class=\"_ _2\"></span>ew ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation d<span class=\"_ _2\"></span>o not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion (as the maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of cost<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>relat<span class=\"_ _2\"></span>ing to pas<span class=\"_ _2\"></span>t sy<span class=\"_ _2\"></span>stems have), in line wit<span class=\"_ _2\"></span>h the I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S Interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons Commit<span class=\"_ _2\"></span>tee\u2019s decisi<span class=\"_ _2\"></span>on clari<span class=\"_ _2\"></span>fy<span class=\"_ _2\"></span>ing how ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ents i<span class=\"_ _2\"></span>n respe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware as a S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice (\u2018S<span class=\"_ _2\"></span>aaS\u2019) sy<span class=\"_ _2\"></span>stems sh<span class=\"_ _2\"></span>ould b<span class=\"_ _2\"></span>e accounted for<span class=\"_ _0\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the cos<span class=\"_ _2\"></span>t is exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d rather tha<span class=\"_ _2\"></span>n capi<span class=\"_ _2\"></span>talis<span class=\"_ _2\"></span>ed and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed. Gi<span class=\"_ _2\"></span>ven the si<span class=\"_ _2\"></span>ze of the overall im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nt proje<span class=\"_ _2\"></span>ct an<span class=\"_ _2\"></span>d its im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e repor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metri<span class=\"_ _2\"></span>cs, t<span class=\"_ _2\"></span>he fac<span class=\"_ _2\"></span>t the s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>m is evergre<span class=\"_ _2\"></span>en and thus t<span class=\"_ _2\"></span>his level a<span class=\"_ _2\"></span>nd nature of cos<span class=\"_ _2\"></span>t will not ha<span class=\"_ _2\"></span>ppen a<span class=\"_ _2\"></span>gain, it me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s the Group\u2019s criter<span class=\"_ _2\"></span>ia to be pre<span class=\"_ _2\"></span>sented a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal. Th<span class=\"_ _2\"></span>e improve<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and ERP im<span class=\"_ _2\"></span>plem<span class=\"_ _2\"></span>entati<span class=\"_ _2\"></span>on has be<span class=\"_ _2\"></span>en comp<span class=\"_ _2\"></span>leted in 2025. Fair va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>s on e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>nve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>ion L<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>d (\u2018S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>nd w<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>te of<span class=\"_ _2\"></span>f o<span class=\"_ _2\"></span>f assoc<span class=\"_ _2\"></span>iated receivables Foll<span class=\"_ _2\"></span>owing a<span class=\"_ _2\"></span>n asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the fair valu<span class=\"_ _2\"></span>e, the carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of G<span class=\"_ _2\"></span>roup\u2019s equit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>nerati<span class=\"_ _2\"></span>on, \u00a33.5m, and as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en reduce<span class=\"_ _2\"></span>d to \u00a3nil at 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025. The minor<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y investm<span class=\"_ _2\"></span>ent in Sur<span class=\"_ _2\"></span>face Gen<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n was acquire<span class=\"_ _2\"></span>d in 20<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>9 to g<span class=\"_ _2\"></span>ain acces<span class=\"_ _2\"></span>s to an innovati<span class=\"_ _2\"></span>ve and dif<span class=\"_ _2\"></span>ferentia<span class=\"_ _2\"></span>ted tooli<span class=\"_ _2\"></span>ng and de<span class=\"_ _2\"></span>sign and pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sing techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y call<span class=\"_ _2\"></span>ed Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion to Fun<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ional Sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icati<span class=\"_ _2\"></span>on. Th<span class=\"_ _2\"></span>e company ha<span class=\"_ _2\"></span>s exhaus<span class=\"_ _2\"></span>ted ca<span class=\"_ _2\"></span>sh inves<span class=\"_ _2\"></span>ted by Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex and w<span class=\"_ _2\"></span>ithout f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her fundi<span class=\"_ _2\"></span>ng would not b<span class=\"_ _2\"></span>e abl<span class=\"_ _2\"></span>e to continue as a g<span class=\"_ _2\"></span>oing conce<span class=\"_ _2\"></span>rn. Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n unable to fin<span class=\"_ _2\"></span>d a suitab<span class=\"_ _2\"></span>le ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal investo<span class=\"_ _2\"></span>r to provid<span class=\"_ _2\"></span>e the fundin<span class=\"_ _2\"></span>g or acquire t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss and t<span class=\"_ _2\"></span>herefore limi<span class=\"_ _2\"></span>ted fundin<span class=\"_ _2\"></span>g has be<span class=\"_ _2\"></span>en ad<span class=\"_ _2\"></span>vanced by cur<span class=\"_ _2\"></span>rent shareh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs wi<span class=\"_ _2\"></span>th the aim of p<span class=\"_ _2\"></span>roviding 12 months\u2019 runway to com<span class=\"_ _2\"></span>plete de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment of pi<span class=\"_ _2\"></span>votal te<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy and mature key cus<span class=\"_ _2\"></span>tomer re<span class=\"_ _2\"></span>lations<span class=\"_ _2\"></span>hips. T<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he funding a<span class=\"_ _2\"></span>re such that th<span class=\"_ _2\"></span>ey heavil<span class=\"_ _2\"></span>y dilute ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the fair value of t<span class=\"_ _2\"></span>he current inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent is signi<span class=\"_ _2\"></span>ficant<span class=\"_ _2\"></span>ly reduce<span class=\"_ _2\"></span>d and wi<span class=\"_ _2\"></span>th a high le<span class=\"_ _2\"></span>vel of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ainty o<span class=\"_ _2\"></span>ver the futu<span class=\"_ _2\"></span>re value of th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have reduce<span class=\"_ _2\"></span>d the fair value to \u00a3nil. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s also ad<span class=\"_ _2\"></span>vanced s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term lo<span class=\"_ _2\"></span>ans to Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration, h<span class=\"_ _2\"></span>eld wit<span class=\"_ _2\"></span>hin other re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>bles, t<span class=\"_ _2\"></span>hat have also b<span class=\"_ _2\"></span>een w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>long w<span class=\"_ _2\"></span>ith cos<span class=\"_ _2\"></span>ts inc<span class=\"_ _2\"></span>urred inc<span class=\"_ _2\"></span>rease<span class=\"_ _2\"></span>s the tota<span class=\"_ _2\"></span>l excepti<span class=\"_ _2\"></span>onal charg<span class=\"_ _2\"></span>e to \u00a34.0m. Give<span class=\"_ _2\"></span>n the size of th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment, it<span class=\"_ _2\"></span>s imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-ba<span class=\"_ _2\"></span>sed m<span class=\"_ _2\"></span>etric<span class=\"_ _2\"></span>s and th<span class=\"_ _2\"></span>e infreque<span class=\"_ _2\"></span>nt nature of such charg<span class=\"_ _2\"></span>es (it is t<span class=\"_ _2\"></span>he only invest<span class=\"_ _2\"></span>ment cur<span class=\"_ _2\"></span>rently in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t held at fair valu<span class=\"_ _2\"></span>e through p<span class=\"_ _2\"></span>rofit and l<span class=\"_ _2\"></span>oss), it mee<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e Group\u2019s criteria to b<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ented as excepti<span class=\"_ _2\"></span>onal. \u00a33.95m of the \u00a34.0<span class=\"_ _2\"></span>m is cap<span class=\"_ _2\"></span>ital in na<span class=\"_ _2\"></span>ture for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses a<span class=\"_ _2\"></span>nd there<span class=\"_ _2\"></span>fore not de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tible fo<span class=\"_ _2\"></span>r tax<span class=\"_ _2\"></span>. Pri<span class=\"_ _2\"></span>or-<span class=\"_ _2\"></span>year e<span class=\"_ _2\"></span>xce<span class=\"_ _2\"></span>pti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>al ite<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>s (excl<span class=\"_ _2\"></span>udi<span class=\"_ _2\"></span>ng t<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>se re<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g in F<span class=\"_ _2\"></span>Y 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, pla<span class=\"_ _2\"></span>nt a<span class=\"_ _2\"></span>nd e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ip<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt re<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng to g<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rs m<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ufa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span>Foll<span class=\"_ _2\"></span>owing a re<span class=\"_ _2\"></span>view of i<span class=\"_ _2\"></span>ts pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c to its g<span class=\"_ _2\"></span>ear manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty, the Company wrote d<span class=\"_ _2\"></span>own a num<span class=\"_ _2\"></span>ber of<span class=\"_ gs5a\"> </span>ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s which we<span class=\"_ _2\"></span>re eithe<span class=\"_ _2\"></span>r no long<span class=\"_ _2\"></span>er requi<span class=\"_ _2\"></span>red or were n<span class=\"_ _2\"></span>ot forec<span class=\"_ _2\"></span>ast to b<span class=\"_ _2\"></span>e fully utili<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e future by the g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s busines<span class=\"_ _2\"></span>s and coul<span class=\"_ _2\"></span>dn\u2019t be rede<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>d elsew<span class=\"_ _2\"></span>here in th<span class=\"_ _2\"></span>e Group. T<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s were wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n down to t<span class=\"_ _2\"></span>heir recov<span class=\"_ _2\"></span>erable am<span class=\"_ _2\"></span>ount wi<span class=\"_ _2\"></span>th an impair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>ss re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed of \u00a34.6m reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d, none of w<span class=\"_ _2\"></span>hich is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x. Give<span class=\"_ _2\"></span>n the size of the i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent, it<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-bas<span class=\"_ _2\"></span>ed me<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>s and the infr<span class=\"_ _2\"></span>equent natu<span class=\"_ _2\"></span>re of such charg<span class=\"_ _2\"></span>es, it m<span class=\"_ _2\"></span>et the Company<span class=\"_ _2\"></span>\u2019s criteria to be p<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d as except<span class=\"_ _2\"></span>ional.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of i<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te an<span class=\"_ _2\"></span>d fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue lo<span class=\"_ _2\"></span>ss o<span class=\"_ _2\"></span>n loa<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>s du<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m Bon<span class=\"_ _2\"></span>d 3D H<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span> T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nology BV<span class=\"_ _0\"></span> (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>In late May 2024, Bond ha<span class=\"_ _2\"></span>d exhaus<span class=\"_ _2\"></span>ted it<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>sh rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves, and t<span class=\"_ _2\"></span>he las<span class=\"_ _2\"></span>t potential inve<span class=\"_ _2\"></span>stor ha<span class=\"_ _2\"></span>d declin<span class=\"_ _2\"></span>ed to inves<span class=\"_ _2\"></span>t. Wit<span class=\"_ _2\"></span>h the Bo<span class=\"_ _2\"></span>nd direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s having no ot<span class=\"_ _2\"></span>her opt<span class=\"_ _2\"></span>ions to sus<span class=\"_ _2\"></span>tain th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s in the cu<span class=\"_ _2\"></span>rrent own<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>hip str<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>re, the trade a<span class=\"_ _2\"></span>nd ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of Bond we<span class=\"_ _2\"></span>re sold fo<span class=\"_ _2\"></span>r a nominal value, leav<span class=\"_ _2\"></span>ing all amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed to Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex st<span class=\"_ _2\"></span>ill out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding. Bo<span class=\"_ _2\"></span>nd 3D Hi<span class=\"_ _2\"></span>gh Per<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy BV w<span class=\"_ _2\"></span>as liquida<span class=\"_ _2\"></span>ted on 30 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 2024. A<span class=\"_ _2\"></span>s a result<span class=\"_ _2\"></span>, the Group re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed a tot<span class=\"_ _2\"></span>al charge in t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-year i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of \u00a321<span class=\"_ _b\"></span>.2m, whi<span class=\"_ _2\"></span>ch was dis<span class=\"_ _2\"></span>close<span class=\"_ _2\"></span>d in \u2018Re<span class=\"_ _2\"></span>sult of ass<span class=\"_ _2\"></span>ociate\u2019 in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt and compr<span class=\"_ _2\"></span>ised th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment of inves<span class=\"_ _2\"></span>tment in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate of \u00a39.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m, fair va<span class=\"_ _2\"></span>lue los<span class=\"_ _2\"></span>s on the co<span class=\"_ _2\"></span>nver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s of<span class=\"_ gs5a\"> </span>\u00a3<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>1.0m and 2024 bridging l<span class=\"_ _2\"></span>oan of \u00a30.9m, and \u00a30.2m of le<span class=\"_ _2\"></span>gal fees<span class=\"_ _2\"></span>. The im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate is non<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x ded<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tible. At<span class=\"_ gs5a\"> </span>\u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m, this charge m<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e disclo<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal, bein<span class=\"_ _2\"></span>g material in size, and w<span class=\"_ _2\"></span>ould the<span class=\"_ _2\"></span>refore impa<span class=\"_ _2\"></span>ct t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metr<span class=\"_ _2\"></span>ics un<span class=\"_ _2\"></span>duly af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ting th<span class=\"_ _2\"></span>e compara<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of the p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing peri<span class=\"_ _2\"></span>ods. T<span class=\"_ _2\"></span>he tot<span class=\"_ _2\"></span>al cost w<span class=\"_ _2\"></span>as discl<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>in<span class=\"_ gs5a\"> </span>\u2018Result o<span class=\"_ _2\"></span>f asso<span class=\"_ _2\"></span>ciate\u2019 on t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, a pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s consid<span class=\"_ _2\"></span>er appro<span class=\"_ _2\"></span>priate<span class=\"_ _2\"></span>ly refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted the natu<span class=\"_ _2\"></span>re of<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on in fair value of t<span class=\"_ _2\"></span>he loans<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ow in the yea<span class=\"_ _2\"></span>r asso<span class=\"_ _2\"></span>ciated w<span class=\"_ _2\"></span>ith exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems was a \u00a39.0m o<span class=\"_ _2\"></span>utf<span class=\"_ _2\"></span>low (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m out<span class=\"_ _2\"></span>flow).<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "3. OPERA<span class=\"_ _0\"></span>TING P<span class=\"_ _0\"></span>ROFIT<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ailed b<span class=\"_ _2\"></span>elow ar<span class=\"_ _2\"></span>e the key amount<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in arri<span class=\"_ _2\"></span>ving at our o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ing profit:<span class=\"_ _2d6\"> </span><table class=\"s w1d3 hf8\" id=\"_42b5ac00-0e65-40e8-81b8-38eba147d1f4\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3008 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3008 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3009 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x20e h2b y3009 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3009 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y300a w1d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls95 ws133\">S<span class=\"_ _0\"></span>taff c<span class=\"_ _0\"></span>osts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50c y300a w1f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50d y300a w1d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls17 ws19\">92.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50e y300a w1d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">8<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300b w1d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50f y300b w76 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x510 y300b w1d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls74 ws7b\">24.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x511 y300b w1b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w104 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Los<span class=\"_ _2\"></span>s on disp<span class=\"_ _2\"></span>osa<span class=\"_ _2\"></span>l of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>current as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x512 y2f60 w1d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>,<span class=\"_ _c\"></span> 11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x513 y2f60 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x514 y2f60 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300c w1da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation of intangibles<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y300c w18 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y300c w100 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y300c w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300d w1dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es impai<span class=\"_ _2\"></span>rment all<span class=\"_ _2\"></span>owance dur<span class=\"_ _2\"></span>ing the year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x518 y300d w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x519 y300d w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51a y300d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w1dd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt allowance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51b y300e w84 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y300e w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51d y300e w1a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300f w1de he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten dow<span class=\"_ _2\"></span>n during t<span class=\"_ _2\"></span>he year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51e y300f w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y300f w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y300f w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">3.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w1e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Rever<span class=\"_ _2\"></span>sal of p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>usly wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n dow<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x521 y3010 w91 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y3010 w1a0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x523 y3010 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1e1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Fe<span class=\"_ _2\"></span>es payab<span class=\"_ _2\"></span>le to auditor<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x524 y2f69 w8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y2f69 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x526 y2f69 wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the Consoli<span class=\"_ _2\"></span>dated incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, except for th<span class=\"_ _2\"></span>ose ar<span class=\"_ _2\"></span>ising on fina<span class=\"_ _2\"></span>ncial ins<span class=\"_ _2\"></span>trume<span class=\"_ _2\"></span>nts m<span class=\"_ _2\"></span>easured at fair value thro<span class=\"_ _2\"></span>ugh profi<span class=\"_ _2\"></span>t or los<span class=\"_ _2\"></span>s in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, are a gain of \u00a30.6m (F<span class=\"_ _2\"></span>Y 2024: gain of \u00a3<span class=\"_ _b\"></span>1.6m)<span class=\"_ _0\"></span>. 4<span class=\"_ _2\"></span>. E<span class=\"_ _2\"></span>XCE<span class=\"_ _2\"></span>P<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>AL IT<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>MS<span class=\"_ _2d6\"> </span>Exceptional items<span class=\"_ _2d6\"> </span>Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items are th<span class=\"_ _2\"></span>ose w<span class=\"_ _2\"></span>hich are, in aggre<span class=\"_ _2\"></span>gate, material i<span class=\"_ _2\"></span>n size and<span class=\"_ _2\"></span>/or unusual or i<span class=\"_ _2\"></span>nfrequent in na<span class=\"_ _2\"></span>ture. <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in r<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion to a<span class=\"_ _2\"></span>pp<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>cco<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng p<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to e<span class=\"_ _2\"></span>xcep<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms<span class=\"_ _2\"></span> </span>The a<span class=\"_ _2\"></span>pplic<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f the accountin<span class=\"_ _2\"></span>g polic<span class=\"_ _2\"></span>y for e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items cont<span class=\"_ _2\"></span>ains a numb<span class=\"_ _2\"></span>er of judg<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e include d<span class=\"_ _2\"></span>eterm<span class=\"_ _2\"></span>ining whe<span class=\"_ _2\"></span>ther an item woul<span class=\"_ _2\"></span>d have a material i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e under<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding of t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance if it was in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d within p<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal profit for the year, including the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on tre<span class=\"_ _2\"></span>nds<span class=\"_ _2\"></span>/move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en financ<span class=\"_ _2\"></span>ial peri<span class=\"_ _2\"></span>ods<span class=\"_ _2\"></span>. In add<span class=\"_ _2\"></span>ition, d<span class=\"_ _2\"></span>eterminin<span class=\"_ _2\"></span>g whet<span class=\"_ _2\"></span>her an item is u<span class=\"_ _2\"></span>nusual in nature is a mat<span class=\"_ _2\"></span>ter of jud<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt which re<span class=\"_ _2\"></span>quires com<span class=\"_ _2\"></span>paris<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h other item<span class=\"_ _2\"></span>s to conclud<span class=\"_ _2\"></span>e if it is suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ently di<span class=\"_ _2\"></span>fferent to m<span class=\"_ _2\"></span>eet th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia of bein<span class=\"_ _2\"></span>g unusual in nature. Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items were a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w1e2 hf9\" id=\"_907a9694-c352-47b0-9c89-af4c0afdd4ae\"><tr><td></td><td class=\"t m0 x20b h2b y3011 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3011 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3012 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3012 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3013 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin sa<span class=\"_ _2\"></span>les, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es: <span class=\"_ _1dd\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3014 w1e3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Busine<span class=\"_ _2\"></span>ss pro<span class=\"_ _2\"></span>cess im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nts incl<span class=\"_ _2\"></span>uding ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51f y3014 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y3014 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">9.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w1e4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>airment of p<span class=\"_ _2\"></span>rope<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment relat<span class=\"_ _2\"></span>ing to gear<span class=\"_ _2\"></span>s manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y3015 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y3015 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3016 wd1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y3016 w72 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y3017 ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on equit<span class=\"_ _2\"></span>y inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent:<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5a w1e5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2f5a we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2f5a w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3018 w1e6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Write of<span class=\"_ _2\"></span>f of ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s owed fro<span class=\"_ _2\"></span>m Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52b y3018 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y3018 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y3019 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52d y3019 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y301a ff29 fs3 fc4 sc0 ls1 ws1\">Inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin resul<span class=\"_ _2\"></span>t of ass<span class=\"_ _2\"></span>ociate:<span class=\"_ _1e1\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y301b w1e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y301b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52e y301b w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y301c w1e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on lo<span class=\"_ _2\"></span>ans due fro<span class=\"_ _2\"></span>m Bond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y301c w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52f y301c w1ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w1eb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Leg<span class=\"_ _2\"></span>al fees in re<span class=\"_ _2\"></span>lation to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x528 y2fe2 wd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x296 y2fe3 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x530 y2fe3 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w1ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x531 y2ffd w65 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x532 y2ffd w1cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w1ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on except<span class=\"_ _2\"></span>ional ite<span class=\"_ _2\"></span>ms<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x522 y2fe4 w12f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x533 y2fe4 w1ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls18 ws1a\">(8.0)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w1ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l ite<span class=\"_ _2\"></span>ms af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x534 y2f69 w1f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8 ws7\">10.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x535 y2f69 w1f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">2<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls10 ws17 gs149\">Business process impro<span class=\"_ _0\"></span>vements<span class=\"_ _0\"></span> including ERP system<span class=\"_ _0\"></span> implementation<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14a\">During F<span class=\"_ _2\"></span>Y 2022 th<span class=\"_ _2\"></span>e Group comm<span class=\"_ _2\"></span>enced a mu<span class=\"_ _2\"></span>lti-<span class=\"_ _2\"></span>year imp<span class=\"_ _2\"></span>rovement p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t centr<span class=\"_ _2\"></span>ed around t<span class=\"_ _2\"></span>he impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation of a n<span class=\"_ _2\"></span>ew cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed ERP </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14b\">sy<span class=\"_ _2\"></span>stem. T<span class=\"_ _2\"></span>he pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t, w<span class=\"_ _2\"></span>hich includ<span class=\"_ _2\"></span>es pro<span class=\"_ _2\"></span>cess re<span class=\"_ _2\"></span>desi<span class=\"_ _2\"></span>gn, custom<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on and confi<span class=\"_ _2\"></span>guratio<span class=\"_ _2\"></span>n of the new ER<span class=\"_ _2\"></span>P sy<span class=\"_ _2\"></span>stem, cha<span class=\"_ _2\"></span>nge manag<span class=\"_ _2\"></span>ement a<span class=\"_ _2\"></span>nd </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14c\">training, w<span class=\"_ _2\"></span>ill deli<span class=\"_ _2\"></span>ver be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s to both c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er interac<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s and internal b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s including t<span class=\"_ _2\"></span>hose co<span class=\"_ _2\"></span>vering pro<span class=\"_ _2\"></span>cureme<span class=\"_ _2\"></span>nt, back </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14d\">off<span class=\"_ _2\"></span>ice proce<span class=\"_ _2\"></span>ssing a<span class=\"_ _2\"></span>nd organis<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>nal ef<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14e\">The p<span class=\"_ _2\"></span>rojec<span class=\"_ _2\"></span>t cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating di<span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>tly to the n<span class=\"_ _2\"></span>ew ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation d<span class=\"_ _2\"></span>o not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion (as the maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs14f\">cost<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>relat<span class=\"_ _2\"></span>ing to pas<span class=\"_ _2\"></span>t sy<span class=\"_ _2\"></span>stems have), in line wit<span class=\"_ _2\"></span>h the I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S Interpre<span class=\"_ _2\"></span>tati<span class=\"_ _2\"></span>ons Commit<span class=\"_ _2\"></span>tee\u2019s decisi<span class=\"_ _2\"></span>on clari<span class=\"_ _2\"></span>fy<span class=\"_ _2\"></span>ing how ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ents i<span class=\"_ _2\"></span>n respe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs150\">cloud<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d Sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware as a S<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice (\u2018S<span class=\"_ _2\"></span>aaS\u2019) sy<span class=\"_ _2\"></span>stems sh<span class=\"_ _2\"></span>ould b<span class=\"_ _2\"></span>e accounted for<span class=\"_ _0\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the cos<span class=\"_ _2\"></span>t is exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d rather tha<span class=\"_ _2\"></span>n capi<span class=\"_ _2\"></span>talis<span class=\"_ _2\"></span>ed and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs151\">amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed. Gi<span class=\"_ _2\"></span>ven the si<span class=\"_ _2\"></span>ze of the overall im<span class=\"_ _2\"></span>proveme<span class=\"_ _2\"></span>nt proje<span class=\"_ _2\"></span>ct an<span class=\"_ _2\"></span>d its im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e repor<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metri<span class=\"_ _2\"></span>cs, t<span class=\"_ _2\"></span>he fac<span class=\"_ _2\"></span>t the s<span class=\"_ _2\"></span>yste<span class=\"_ _2\"></span>m is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs152\">evergre<span class=\"_ _2\"></span>en and thus t<span class=\"_ _2\"></span>his level a<span class=\"_ _2\"></span>nd nature of cos<span class=\"_ _2\"></span>t will not ha<span class=\"_ _2\"></span>ppen a<span class=\"_ _2\"></span>gain, it me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s the Group\u2019s criter<span class=\"_ _2\"></span>ia to be pre<span class=\"_ _2\"></span>sented a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal. Th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs153\">improve<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t and ERP im<span class=\"_ _2\"></span>plem<span class=\"_ _2\"></span>entati<span class=\"_ _2\"></span>on has be<span class=\"_ _2\"></span>en comp<span class=\"_ _2\"></span>leted in 2025. </div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs154\">Fair va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>s on e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>nve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t in S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>ion L<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>ite<span class=\"_ _2\"></span>d (\u2018S<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ce Ge<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>on\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>nd w<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>te of<span class=\"_ _2\"></span>f o<span class=\"_ _2\"></span>f </div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls25 ws26 gs155\">assoc<span class=\"_ _2\"></span>iated receivables </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs156\">Foll<span class=\"_ _2\"></span>owing a<span class=\"_ _2\"></span>n asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ent of the fair valu<span class=\"_ _2\"></span>e, the carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of G<span class=\"_ _2\"></span>roup\u2019s equit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>nerati<span class=\"_ _2\"></span>on, \u00a33.5m, and as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iated </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs157\">recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en reduce<span class=\"_ _2\"></span>d to \u00a3nil at 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025. The minor<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y investm<span class=\"_ _2\"></span>ent in Sur<span class=\"_ _2\"></span>face Gen<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n was acquire<span class=\"_ _2\"></span>d in 20<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>9 to g<span class=\"_ _2\"></span>ain </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs158\">acces<span class=\"_ _2\"></span>s to an innovati<span class=\"_ _2\"></span>ve and dif<span class=\"_ _2\"></span>ferentia<span class=\"_ _2\"></span>ted tooli<span class=\"_ _2\"></span>ng and de<span class=\"_ _2\"></span>sign and pro<span class=\"_ _2\"></span>ces<span class=\"_ _2\"></span>sing techn<span class=\"_ _2\"></span>olog<span class=\"_ _2\"></span>y call<span class=\"_ _2\"></span>ed Pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion to Fun<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ional Sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icati<span class=\"_ _2\"></span>on. Th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs159\">company ha<span class=\"_ _2\"></span>s exhaus<span class=\"_ _2\"></span>ted ca<span class=\"_ _2\"></span>sh inves<span class=\"_ _2\"></span>ted by Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex and w<span class=\"_ _2\"></span>ithout f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her fundi<span class=\"_ _2\"></span>ng would not b<span class=\"_ _2\"></span>e abl<span class=\"_ _2\"></span>e to continue as a g<span class=\"_ _2\"></span>oing conce<span class=\"_ _2\"></span>rn. Sur<span class=\"_ _2\"></span>face </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15a\">Gene<span class=\"_ _2\"></span>ration ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n unable to fin<span class=\"_ _2\"></span>d a suitab<span class=\"_ _2\"></span>le ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal investo<span class=\"_ _2\"></span>r to provid<span class=\"_ _2\"></span>e the fundin<span class=\"_ _2\"></span>g or acquire t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss and t<span class=\"_ _2\"></span>herefore limi<span class=\"_ _2\"></span>ted fundin<span class=\"_ _2\"></span>g </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15b\">has be<span class=\"_ _2\"></span>en ad<span class=\"_ _2\"></span>vanced by cur<span class=\"_ _2\"></span>rent shareh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs wi<span class=\"_ _2\"></span>th the aim of p<span class=\"_ _2\"></span>roviding 12 months\u2019 runway to com<span class=\"_ _2\"></span>plete de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment of pi<span class=\"_ _2\"></span>votal te<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15c\">and mature key cus<span class=\"_ _2\"></span>tomer re<span class=\"_ _2\"></span>lations<span class=\"_ _2\"></span>hips. T<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he funding a<span class=\"_ _2\"></span>re such that th<span class=\"_ _2\"></span>ey heavil<span class=\"_ _2\"></span>y dilute ex<span class=\"_ _2\"></span>isti<span class=\"_ _2\"></span>ng shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15d\">Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the fair value of t<span class=\"_ _2\"></span>he current inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent is signi<span class=\"_ _2\"></span>ficant<span class=\"_ _2\"></span>ly reduce<span class=\"_ _2\"></span>d and wi<span class=\"_ _2\"></span>th a high le<span class=\"_ _2\"></span>vel of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ainty o<span class=\"_ _2\"></span>ver the futu<span class=\"_ _2\"></span>re value of th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15e\">busine<span class=\"_ _2\"></span>ss the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have reduce<span class=\"_ _2\"></span>d the fair value to \u00a3nil. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s also ad<span class=\"_ _2\"></span>vanced s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term lo<span class=\"_ _2\"></span>ans to Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration, h<span class=\"_ _2\"></span>eld wit<span class=\"_ _2\"></span>hin </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs15f\">other re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>bles, t<span class=\"_ _2\"></span>hat have also b<span class=\"_ _2\"></span>een w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>long w<span class=\"_ _2\"></span>ith cos<span class=\"_ _2\"></span>ts inc<span class=\"_ _2\"></span>urred inc<span class=\"_ _2\"></span>rease<span class=\"_ _2\"></span>s the tota<span class=\"_ _2\"></span>l excepti<span class=\"_ _2\"></span>onal charg<span class=\"_ _2\"></span>e to \u00a34.0m. Give<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs160\">the size of th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment, it<span class=\"_ _2\"></span>s imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-ba<span class=\"_ _2\"></span>sed m<span class=\"_ _2\"></span>etric<span class=\"_ _2\"></span>s and th<span class=\"_ _2\"></span>e infreque<span class=\"_ _2\"></span>nt nature of such charg<span class=\"_ _2\"></span>es (it is t<span class=\"_ _2\"></span>he only </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs161\">invest<span class=\"_ _2\"></span>ment cur<span class=\"_ _2\"></span>rently in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t held at fair valu<span class=\"_ _2\"></span>e through p<span class=\"_ _2\"></span>rofit and l<span class=\"_ _2\"></span>oss), it mee<span class=\"_ _2\"></span>ts th<span class=\"_ _2\"></span>e Group\u2019s criteria to b<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ented as </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs162\">excepti<span class=\"_ _2\"></span>onal. \u00a33.95m of the \u00a34.0<span class=\"_ _2\"></span>m is cap<span class=\"_ _2\"></span>ital in na<span class=\"_ _2\"></span>ture for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses a<span class=\"_ _2\"></span>nd there<span class=\"_ _2\"></span>fore not de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tible fo<span class=\"_ _2\"></span>r tax<span class=\"_ _2\"></span>. </div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs163\">Pri<span class=\"_ _2\"></span>or-<span class=\"_ _2\"></span>year e<span class=\"_ _2\"></span>xce<span class=\"_ _2\"></span>pti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>al ite<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>s (excl<span class=\"_ _2\"></span>udi<span class=\"_ _2\"></span>ng t<span class=\"_ _2\"></span>ho<span class=\"_ _2\"></span>se re<span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g in F<span class=\"_ _2\"></span>Y 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls5 ws1 gs164\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of p<span class=\"_ _2\"></span>rop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, pla<span class=\"_ _2\"></span>nt a<span class=\"_ _2\"></span>nd e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>ip<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt re<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ng to g<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rs m<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ufa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>rin<span class=\"_ _2\"></span>g<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs165\">Foll<span class=\"_ _2\"></span>owing a re<span class=\"_ _2\"></span>view of i<span class=\"_ _2\"></span>ts pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent spe<span class=\"_ _2\"></span>cifi<span class=\"_ _2\"></span>c to its g<span class=\"_ _2\"></span>ear manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty, the Company wrote d<span class=\"_ _2\"></span>own a num<span class=\"_ _2\"></span>ber </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs166\">of<span class=\"_ gs5a\"> </span>ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s which we<span class=\"_ _2\"></span>re eithe<span class=\"_ _2\"></span>r no long<span class=\"_ _2\"></span>er requi<span class=\"_ _2\"></span>red or were n<span class=\"_ _2\"></span>ot forec<span class=\"_ _2\"></span>ast to b<span class=\"_ _2\"></span>e fully utili<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e future by the g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s busines<span class=\"_ _2\"></span>s and coul<span class=\"_ _2\"></span>dn\u2019t be </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs167\">rede<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>d elsew<span class=\"_ _2\"></span>here in th<span class=\"_ _2\"></span>e Group. T<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s were wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n down to t<span class=\"_ _2\"></span>heir recov<span class=\"_ _2\"></span>erable am<span class=\"_ _2\"></span>ount wi<span class=\"_ _2\"></span>th an impair<span class=\"_ _2\"></span>ment lo<span class=\"_ _2\"></span>ss re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs168\">\u00a34.6m reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d, none of w<span class=\"_ _2\"></span>hich is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x. Give<span class=\"_ _2\"></span>n the size of the i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent, it<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it-bas<span class=\"_ _2\"></span>ed me<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs169\">and the infr<span class=\"_ _2\"></span>equent natu<span class=\"_ _2\"></span>re of such charg<span class=\"_ _2\"></span>es, it m<span class=\"_ _2\"></span>et the Company<span class=\"_ _2\"></span>\u2019s criteria to be p<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d as except<span class=\"_ _2\"></span>ional.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls5 ws1 gs16a\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of i<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te an<span class=\"_ _2\"></span>d fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue lo<span class=\"_ _2\"></span>ss o<span class=\"_ _2\"></span>n loa<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>s du<span class=\"_ _2\"></span>e fro<span class=\"_ _2\"></span>m Bon<span class=\"_ _2\"></span>d 3D H<span class=\"_ _2\"></span>ig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>orm<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span> </div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 lsc ws77 gs16b\">T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nology BV<span class=\"_ _0\"></span> (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs16c\">In late May 2024, Bond ha<span class=\"_ _2\"></span>d exhaus<span class=\"_ _2\"></span>ted it<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>sh rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ves, and t<span class=\"_ _2\"></span>he las<span class=\"_ _2\"></span>t potential inve<span class=\"_ _2\"></span>stor ha<span class=\"_ _2\"></span>d declin<span class=\"_ _2\"></span>ed to inves<span class=\"_ _2\"></span>t. Wit<span class=\"_ _2\"></span>h the Bo<span class=\"_ _2\"></span>nd direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs16d\">having no ot<span class=\"_ _2\"></span>her opt<span class=\"_ _2\"></span>ions to sus<span class=\"_ _2\"></span>tain th<span class=\"_ _2\"></span>e busines<span class=\"_ _2\"></span>s in the cu<span class=\"_ _2\"></span>rrent own<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>hip str<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>re, the trade a<span class=\"_ _2\"></span>nd ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of Bond we<span class=\"_ _2\"></span>re sold fo<span class=\"_ _2\"></span>r a nominal </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs16e\">value, leav<span class=\"_ _2\"></span>ing all amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed to Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex st<span class=\"_ _2\"></span>ill out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding. Bo<span class=\"_ _2\"></span>nd 3D Hi<span class=\"_ _2\"></span>gh Per<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy BV w<span class=\"_ _2\"></span>as liquida<span class=\"_ _2\"></span>ted on 30 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 2024. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs16f\">A<span class=\"_ _2\"></span>s a result<span class=\"_ _2\"></span>, the Group re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed a tot<span class=\"_ _2\"></span>al charge in t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-year i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of \u00a321<span class=\"_ _b\"></span>.2m, whi<span class=\"_ _2\"></span>ch was dis<span class=\"_ _2\"></span>close<span class=\"_ _2\"></span>d in \u2018Re<span class=\"_ _2\"></span>sult of ass<span class=\"_ _2\"></span>ociate\u2019 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs170\">in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt and compr<span class=\"_ _2\"></span>ised th<span class=\"_ _2\"></span>e impair<span class=\"_ _2\"></span>ment of inves<span class=\"_ _2\"></span>tment in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate of \u00a39.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m, fair va<span class=\"_ _2\"></span>lue los<span class=\"_ _2\"></span>s on the co<span class=\"_ _2\"></span>nver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs171\">of<span class=\"_ gs5a\"> </span>\u00a3<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>1.0m and 2024 bridging l<span class=\"_ _2\"></span>oan of \u00a30.9m, and \u00a30.2m of le<span class=\"_ _2\"></span>gal fees<span class=\"_ _2\"></span>. The im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate is non<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x ded<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tible. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs172\">At<span class=\"_ gs5a\"> </span>\u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m, this charge m<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e disclo<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s excepti<span class=\"_ _2\"></span>onal, bein<span class=\"_ _2\"></span>g material in size, and w<span class=\"_ _2\"></span>ould the<span class=\"_ _2\"></span>refore impa<span class=\"_ _2\"></span>ct t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs173\">profit-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d metr<span class=\"_ _2\"></span>ics un<span class=\"_ _2\"></span>duly af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ting th<span class=\"_ _2\"></span>e compara<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of the p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ing peri<span class=\"_ _2\"></span>ods. T<span class=\"_ _2\"></span>he tot<span class=\"_ _2\"></span>al cost w<span class=\"_ _2\"></span>as discl<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs174\">with<span class=\"_ _2\"></span>in<span class=\"_ gs5a\"> </span>\u2018Result o<span class=\"_ _2\"></span>f asso<span class=\"_ _2\"></span>ciate\u2019 on t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, a pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s consid<span class=\"_ _2\"></span>er appro<span class=\"_ _2\"></span>priate<span class=\"_ _2\"></span>ly refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted the natu<span class=\"_ _2\"></span>re </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs175\">of<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on in fair value of t<span class=\"_ _2\"></span>he loans<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs176\">The c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ow in the yea<span class=\"_ _2\"></span>r asso<span class=\"_ _2\"></span>ciated w<span class=\"_ _2\"></span>ith exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems was a \u00a39.0m o<span class=\"_ _2\"></span>utf<span class=\"_ _2\"></span>low (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m out<span class=\"_ _2\"></span>flow).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs177\">5. F<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ES PA<span class=\"_ _b\"></span>Y<span class=\"_ _0\"></span>AB<span class=\"_ _2\"></span>LE TO AU<span class=\"_ _2\"></span>DIT<span class=\"_ _2\"></span>ORS<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs178\">Auditor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eration w<span class=\"_ _2\"></span>as as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"gs179\"><table class=\"s w1f2 hfa\" id=\"_f6006ca7-c05b-4acd-be79-2f9155af296c\"><tr><td></td><td class=\"t m0 x231 h2b y301d ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y301d ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x536 h2b y301e ff28 fs12 fc4 sc0 ls144 ws14f\">\u00a3000<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y301e ff29 fs12 fc4 sc0 ls1c7 ws1df\">\u00a3000<span class=\"_ _b\"></span> </td></tr><tr><td class=\"t m0 x238 h5 y301f ff29 fs3 fc4 sc0 ls1 ws1\">Audit s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice<span class=\"_ _2\"></span>s relating to:<span class=\"_ _174\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w1f3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x plc and G<span class=\"_ _2\"></span>roup cons<span class=\"_ _2\"></span>olidati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x538 y2fd7 w1f4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls79 ws1d\">459<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x539 y2fd7 w1f5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">287<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1f6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 The Comp<span class=\"_ _2\"></span>any\u2019s subsidiar<span class=\"_ _2\"></span>ies, p<span class=\"_ _2\"></span>ursuant to le<span class=\"_ _2\"></span>gislati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53a y2fd8 w1f7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">520<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53b y2fd8 w1f8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls90 wse2\">503<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x53c y2f69 w1f9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls59 wsd7\">979<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53d y2f69 w1fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">79<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs17a\">No<span class=\"_ _2\"></span>n-au<span class=\"_ _2\"></span>dit fees fo<span class=\"_ _2\"></span>r F<span class=\"_ _2\"></span>Y 2025 were \u00a3nil (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs17b\">Of t<span class=\"_ _2\"></span>he current ye<span class=\"_ _2\"></span>ar audit fee, \u00a31<span class=\"_ _b\"></span>52,00<span class=\"_ _2\"></span>0 is no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>recur<span class=\"_ _2\"></span>ring audit fe<span class=\"_ _2\"></span>es in relat<span class=\"_ _2\"></span>ion to the n<span class=\"_ _2\"></span>ew ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "Exceptional items<span class=\"_ _2d6\"> </span>Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items are th<span class=\"_ _2\"></span>ose w<span class=\"_ _2\"></span>hich are, in aggre<span class=\"_ _2\"></span>gate, material i<span class=\"_ _2\"></span>n size and<span class=\"_ _2\"></span>/or unusual or i<span class=\"_ _2\"></span>nfrequent in na<span class=\"_ _2\"></span>ture.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "5. F<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>ES PA<span class=\"_ _b\"></span>Y<span class=\"_ _0\"></span>AB<span class=\"_ _2\"></span>LE TO AU<span class=\"_ _2\"></span>DIT<span class=\"_ _2\"></span>ORS<span class=\"_ _2d6\"> </span>Auditor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eration w<span class=\"_ _2\"></span>as as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w1f2 hfa\" id=\"_f6006ca7-c05b-4acd-be79-2f9155af296c\"><tr><td></td><td class=\"t m0 x231 h2b y301d ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y301d ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x536 h2b y301e ff28 fs12 fc4 sc0 ls144 ws14f\">\u00a3000<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y301e ff29 fs12 fc4 sc0 ls1c7 ws1df\">\u00a3000<span class=\"_ _b\"></span> </td></tr><tr><td class=\"t m0 x238 h5 y301f ff29 fs3 fc4 sc0 ls1 ws1\">Audit s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice<span class=\"_ _2\"></span>s relating to:<span class=\"_ _174\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w1f3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x plc and G<span class=\"_ _2\"></span>roup cons<span class=\"_ _2\"></span>olidati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x538 y2fd7 w1f4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls79 ws1d\">459<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x539 y2fd7 w1f5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">287<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w1f6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 The Comp<span class=\"_ _2\"></span>any\u2019s subsidiar<span class=\"_ _2\"></span>ies, p<span class=\"_ _2\"></span>ursuant to le<span class=\"_ _2\"></span>gislati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53a y2fd8 w1f7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">520<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53b y2fd8 w1f8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls90 wse2\">503<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x53c y2f69 w1f9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls59 wsd7\">979<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53d y2f69 w1fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">79<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>No<span class=\"_ _2\"></span>n-au<span class=\"_ _2\"></span>dit fees fo<span class=\"_ _2\"></span>r F<span class=\"_ _2\"></span>Y 2025 were \u00a3nil (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil).<span class=\"_ _2d6\"> </span>Of t<span class=\"_ _2\"></span>he current ye<span class=\"_ _2\"></span>ar audit fee, \u00a31<span class=\"_ _b\"></span>52,00<span class=\"_ _2\"></span>0 is no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>recur<span class=\"_ _2\"></span>ring audit fe<span class=\"_ _2\"></span>es in relat<span class=\"_ _2\"></span>ion to the n<span class=\"_ _2\"></span>ew ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs17d\">6<span class=\"_ _2\"></span>. ST<span class=\"_ _0\"></span>AF<span class=\"_ _2\"></span>F COSTS<span class=\"_ _2d6\"> </span></div><div class=\"gs17e\"><table class=\"s w1fb hfb\" id=\"_c1a84f55-34ba-42e3-bef8-9b182376e9cb\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3020 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3020 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3021 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e </td><td class=\"t m0 x20e h2b y3021 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3021 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3022 w1fc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Wages an<span class=\"_ _2\"></span>d salar<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x53e y3022 w1fd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">73.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x53f y3022 w1fe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8 ws7\">66<span class=\"_ _2\"></span>.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w1ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">So<span class=\"_ _2\"></span>cial se<span class=\"_ _2\"></span>curit<span class=\"_ _2\"></span>y cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x540 y2f94 w200 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls163 ws173\">8.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x526 y2f94 w88 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls6 ws5\">6.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w201 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls12 ws12\">Defined contri<span class=\"_ _0\"></span>bution pens<span class=\"_ _0\"></span>ion schemes<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x541 y2fd6 w56 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x542 y2fd6 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x543 y2fd6 w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">6.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w202 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls8c ws98\">Defined ben<span class=\"_ _0\"></span>efit pen<span class=\"_ _0\"></span>sion<span class=\"_ _0\"></span> schemes<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x544 y2ffd w56 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x545 y2ffd w175 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x546 y2ffd wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls65 ws6b\">(0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w106 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Equit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d share<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ased p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt transac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x547 y2fe4 wd0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls17 ws19\">22<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x548 y2fe4 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x549 y2fe4 w5c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x54a y2f69 w1d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls17 ws19\">92<span class=\"_ _2\"></span>.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x54b y2f69 w203 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">8<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs17f\">Det<span class=\"_ _2\"></span>ailed d<span class=\"_ _2\"></span>isclo<span class=\"_ _2\"></span>sures that for<span class=\"_ _2\"></span>m par<span class=\"_ _2\"></span>t of the<span class=\"_ _2\"></span>se financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s are gi<span class=\"_ _2\"></span>ven in the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors<span class=\"_ _2\"></span>\u2019 remunerat<span class=\"_ _2\"></span>ion rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t on pag<span class=\"_ _2\"></span>es 95 to 1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>6.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs180\">The m<span class=\"_ _2\"></span>onthly ave<span class=\"_ _2\"></span>rage numb<span class=\"_ _2\"></span>er of pe<span class=\"_ _2\"></span>opl<span class=\"_ _2\"></span>e empl<span class=\"_ _2\"></span>oyed by the G<span class=\"_ _2\"></span>roup during t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>, analy<span class=\"_ _2\"></span>sed by c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, was as follo<span class=\"_ _2\"></span>ws:<span class=\"_ _2d6\"> </span></div><div class=\"gs181\"><table class=\"s w204 hfc\" id=\"_510fb948-3ed4-4b7e-bc81-a0a527ede1f5\"><tr><td></td><td class=\"t m0 x20b h2b y3023 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3023 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x54c h2b y3024 ff28 fs12 fc4 sc0 ls170 ws184\">Number<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x54d h2a y3024 ff29 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w205 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsb wsa\">Ma<span class=\"_ _2\"></span>ke<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x54e y2fd6 w206 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls15f wse9\">686<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x54f y2fd6 w207 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls62 ws6d\">65<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w208 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Devel<span class=\"_ _2\"></span>op, market and se<span class=\"_ _2\"></span>ll<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x550 y2fd7 w209 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">285<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x551 y2fd7 w1f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls71 ws11d\">283<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w20a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x552 y2fe4 w20b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y2fe4 w20c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls13a ws144\">174<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x554 y2f69 w20d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\"><span><span class=\"gs182\" id=\"__246\">1 ,1 5 9</span></span></div></td><td class=\"c n x555 y2f69 w20e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">1<span class=\"_ _2\"></span>,11<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs183\">The<span class=\"_ _2\"></span>re are no pe<span class=\"_ _2\"></span>opl<span class=\"_ _2\"></span>e emplo<span class=\"_ _2\"></span>yed by the Compa<span class=\"_ _2\"></span>ny (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: none).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs185\">7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span></div><div class=\"gs186\"><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs187\">In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs188\">the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs189\">plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs18a\">which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "7<span class=\"_ _b\"></span>. F<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NC<span class=\"_ _2\"></span>E IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E A<span class=\"_ _2\"></span>ND CO<span class=\"_ _2\"></span>STS<span class=\"_ _2d6\"> </span><table class=\"s w20f hfd\" id=\"_922999b6-7120-4195-93f8-a0fcec60979f\"><tr><td></td><td class=\"t m0 x20b h2b y3025 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3025 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3026 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3026 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3027 ff29 fs3 fc4 sc0 ls64 ws104\">Finan<span class=\"_ _2\"></span>ce incom<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>/(cost<span class=\"_ _2\"></span>s):<span class=\"_ _85\"> </span><span class=\"ff28 ls1 ws1\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w210 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st rece<span class=\"_ _2\"></span>ived<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y2f94 w174 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y2f94 w2a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w211 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st payab<span class=\"_ _2\"></span>le and sim<span class=\"_ _2\"></span>ilar charge<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x557 y2fd6 w199 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x558 y2fd6 w212 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w213 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x317 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x559 y2fd7 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w215 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Intere<span class=\"_ _2\"></span>st on le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55a y2fe4 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55b y2fe4 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(2<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x55d y2f69 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>, th<span class=\"_ _2\"></span>e Group als<span class=\"_ _2\"></span>o incurre<span class=\"_ _2\"></span>d interes<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s of \u00a30.9m on bank l<span class=\"_ _2\"></span>oans and l<span class=\"_ _2\"></span>oans paya<span class=\"_ _2\"></span>ble to the n<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>ntrolling inter<span class=\"_ _2\"></span>est fun<span class=\"_ _2\"></span>ding the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and equ<span class=\"_ _2\"></span>ipment in China, whi<span class=\"_ _2\"></span>ch were ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>lised w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ociated co<span class=\"_ _2\"></span>st of th<span class=\"_ _2\"></span>e qualif<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>roper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt (see n<span class=\"_ _2\"></span>ote 1<span class=\"_ _0\"></span>0). C<span class=\"_ _0\"></span>apit<span class=\"_ _2\"></span>alisa<span class=\"_ _2\"></span>tion of th<span class=\"_ _2\"></span>ese inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s cease<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4 when t<span class=\"_ _2\"></span>he prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment to which t<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>ns relate were co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs18c\">8<span class=\"_ _2\"></span>. IN<span class=\"_ _2\"></span>COM<span class=\"_ _2\"></span>E TAX E<span class=\"_ _2\"></span>X<span class=\"_ _2\"></span>PE<span class=\"_ _2\"></span>NS<span class=\"_ _2\"></span>E<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs18d\">Incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x on the pr<span class=\"_ _2\"></span>ofit for the ye<span class=\"_ _2\"></span>ar compri<span class=\"_ _2\"></span>ses cur<span class=\"_ _2\"></span>rent and de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax. I<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e tax is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent excep<span class=\"_ _2\"></span>t to the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs18e\">ex<span class=\"_ _2\"></span>tent that it re<span class=\"_ _2\"></span>lates to items r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in othe<span class=\"_ _2\"></span>r compreh<span class=\"_ _2\"></span>ensive in<span class=\"_ _2\"></span>come or e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs18f\">Current tax i<span class=\"_ _2\"></span>s the ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n the ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le incom<span class=\"_ _2\"></span>e for the curr<span class=\"_ _2\"></span>ent and pri<span class=\"_ _2\"></span>or year<span class=\"_ _2\"></span>s, using t<span class=\"_ _2\"></span>ax rates (and t<span class=\"_ _2\"></span>ax law<span class=\"_ _2\"></span>s) enac<span class=\"_ _2\"></span>ted or </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs190\">subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date. The Gro<span class=\"_ _2\"></span>up is subje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to income t<span class=\"_ _2\"></span>ax in num<span class=\"_ _2\"></span>erous juris<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s. Es<span class=\"_ _2\"></span>timates ar<span class=\"_ _2\"></span>e required in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs191\">deter<span class=\"_ _2\"></span>mining the w<span class=\"_ _2\"></span>orld<span class=\"_ _2\"></span>wid<span class=\"_ _2\"></span>e provisi<span class=\"_ _2\"></span>on for incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>xes. T<span class=\"_ _2\"></span>here are many t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons and ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>ons for whi<span class=\"_ _2\"></span>ch the ultim<span class=\"_ _2\"></span>ate ta<span class=\"_ _2\"></span>x </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs192\">deter<span class=\"_ _2\"></span>minatio<span class=\"_ _2\"></span>n is uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in bec<span class=\"_ _2\"></span>ause it m<span class=\"_ _2\"></span>ay be uncl<span class=\"_ _2\"></span>ear how t<span class=\"_ _2\"></span>ax law ap<span class=\"_ _2\"></span>plies to a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on or circums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce. Where th<span class=\"_ _2\"></span>e Group </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs193\">deter<span class=\"_ _2\"></span>mines t<span class=\"_ _2\"></span>hat it is more li<span class=\"_ _2\"></span>kely than not that t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x autho<span class=\"_ _2\"></span>ritie<span class=\"_ _2\"></span>s would a<span class=\"_ _2\"></span>ccept the p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n taken in the t<span class=\"_ _2\"></span>ax re<span class=\"_ _2\"></span>turn, amou<span class=\"_ _2\"></span>nts are </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs194\">recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s on tha<span class=\"_ _2\"></span>t basis. W<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>he amount of t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>r recoverab<span class=\"_ _2\"></span>le is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain, the Gro<span class=\"_ _2\"></span>up recog<span class=\"_ _2\"></span>nises </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs195\">a liabilit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>r asse<span class=\"_ _2\"></span>t base<span class=\"_ _2\"></span>d on eith<span class=\"_ _2\"></span>er the Gro<span class=\"_ _2\"></span>up\u2019s judgeme<span class=\"_ _2\"></span>nt of the mos<span class=\"_ _2\"></span>t likely outco<span class=\"_ _2\"></span>me or<span class=\"_ _0\"></span>, where t<span class=\"_ _2\"></span>here is a wi<span class=\"_ _2\"></span>de rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sible </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6 ws5 gs196\">outcomes, the expected value.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs197\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x is provi<span class=\"_ _2\"></span>ded in full, us<span class=\"_ _2\"></span>ing the liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od, on tem<span class=\"_ _2\"></span>porar<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces arisi<span class=\"_ _2\"></span>ng bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs198\">liabilit<span class=\"_ _2\"></span>ies for fi<span class=\"_ _2\"></span>nancial rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pu<span class=\"_ _2\"></span>rpos<span class=\"_ _2\"></span>es and t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing tempo<span class=\"_ _2\"></span>rar<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are not prov<span class=\"_ _2\"></span>ided </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs199\">for: go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill not d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses; th<span class=\"_ _2\"></span>e initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r accounting no<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs19a\">profit<span class=\"_ _2\"></span>; and dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s relating to inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent tha<span class=\"_ _2\"></span>t they wil<span class=\"_ _2\"></span>l probab<span class=\"_ _2\"></span>ly rever<span class=\"_ _2\"></span>se in t<span class=\"_ _2\"></span>he fores<span class=\"_ _2\"></span>eeabl<span class=\"_ _2\"></span>e future. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs19b\">The a<span class=\"_ _2\"></span>mount of de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d is base<span class=\"_ _2\"></span>d on the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted manne<span class=\"_ _2\"></span>r of realis<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>r set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs19c\">liabilit<span class=\"_ _2\"></span>ies, us<span class=\"_ _2\"></span>ing ta<span class=\"_ _2\"></span>x rates enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span></div>A defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that it is p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le, within a re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble tim<span class=\"_ _2\"></span>e frame (t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of up to five yea<span class=\"_ _2\"></span>rs), that future t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>able pro<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s will be ava<span class=\"_ _2\"></span>ilable a<span class=\"_ _2\"></span>gainst w<span class=\"_ _2\"></span>hich the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t can be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent takes into account t<span class=\"_ _2\"></span>he leg<span class=\"_ _2\"></span>islatio<span class=\"_ _2\"></span>n in each jur<span class=\"_ _2\"></span>isdic<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n, including a<span class=\"_ _2\"></span>ny restr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions in p<span class=\"_ _2\"></span>lace, on a compa<span class=\"_ _2\"></span>ny-by<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>company b<span class=\"_ _2\"></span>asis, inclu<span class=\"_ _2\"></span>ding consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n of the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to relieve l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en Group co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s in the s<span class=\"_ _2\"></span>ame countr<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he availab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of ta<span class=\"_ _2\"></span>xable te<span class=\"_ _2\"></span>mpora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ferences (i.e. de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s) relating to t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and co<span class=\"_ _2\"></span>mpany, which are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e over a simila<span class=\"_ _2\"></span>r time fram<span class=\"_ _2\"></span>e, is also taken into accou<span class=\"_ _2\"></span>nt when<span class=\"_ _2\"></span> ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ing the reco<span class=\"_ _2\"></span>gniti<span class=\"_ _2\"></span>on of any defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set. D<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>duced to the e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>tent that it is no l<span class=\"_ _2\"></span>onge<span class=\"_ _2\"></span>r proba<span class=\"_ _2\"></span>ble that t<span class=\"_ _2\"></span>he related<span class=\"_ _2\"></span> ta<span class=\"_ _2\"></span>x bene<span class=\"_ _2\"></span>fit will b<span class=\"_ _2\"></span>e realis<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s is revie<span class=\"_ _2\"></span>wed at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing date. Wh<span class=\"_ _2\"></span>ere for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>loo<span class=\"_ _2\"></span>king fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts are us<span class=\"_ _2\"></span>ed to as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on of a defe<span class=\"_ _2\"></span>rred t<span class=\"_ _2\"></span>ax bala<span class=\"_ _2\"></span>nce, foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>hose us<span class=\"_ _2\"></span>ed for oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n the A<span class=\"_ _2\"></span>nnual Rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t (includ<span class=\"_ _2\"></span>ing going co<span class=\"_ _2\"></span>ncern, imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) are used, b<span class=\"_ _2\"></span>ut disa<span class=\"_ _2\"></span>ggreg<span class=\"_ _2\"></span>ated to a leve<span class=\"_ _2\"></span>l appro<span class=\"_ _2\"></span>priate for t<span class=\"_ _2\"></span>ax to be a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d, eithe<span class=\"_ _2\"></span>r by company o<span class=\"_ _2\"></span>r by ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e off<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is a legal<span class=\"_ _2\"></span>ly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et current t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>here the de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax ba<span class=\"_ _2\"></span>lances rel<span class=\"_ _2\"></span>ate to the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xati<span class=\"_ _2\"></span>on autho<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Current tax a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tax li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es are of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wher<span class=\"_ _2\"></span>e the entit<span class=\"_ _2\"></span>y has a lega<span class=\"_ _2\"></span>lly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et and inten<span class=\"_ _2\"></span>ds eithe<span class=\"_ _2\"></span>r to set<span class=\"_ _2\"></span>tle on a n<span class=\"_ _2\"></span>et basis o<span class=\"_ _2\"></span>r to realise t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et and s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>le the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y simult<span class=\"_ _2\"></span>aneo<span class=\"_ _2\"></span>usly.<span class=\"_ _2d6\"> </span><table class=\"s w218 hfe\" id=\"_00ccdb72-fe06-4597-81bb-dca844a6b083\"><tr><td></td><td></td><td class=\"t m0 x231 h2b y3028 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3028 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3029 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e </td><td class=\"t m0 x236 h2b y3029 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3029 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y302a ff28 fs3 fc6 sc0 ls1 ws1\">Curr<span class=\"_ _2\"></span>ent t<span class=\"_ _2\"></span>ax<span class=\"_ _174\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff28\"> <span class=\"_ _14b\"> </span></span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y302b w219 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">UK cor<span class=\"_ _2\"></span>porati<span class=\"_ _2\"></span>on ta<span class=\"_ _2\"></span>x on profi<span class=\"_ _2\"></span>ts fo<span class=\"_ _2\"></span>r the year<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x55e y302b w21a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">6.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x340 y302b wef he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302c w21b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Ove<span class=\"_ _2\"></span>rse<span class=\"_ _2\"></span>as ta<span class=\"_ _2\"></span>x on profi<span class=\"_ _2\"></span>ts for t<span class=\"_ _2\"></span>he year<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x55f y302c w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x560 y302c w21c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls14f ws15c\">2.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x561 y301b wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x562 y301b w10f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y302d ff28 fs3 fc6 sc0 ls8e wsa5\">Deferre<span class=\"_ _2\"></span>d tax<span class=\"_ _1f4\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _1cf\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y302e w21d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Orig<span class=\"_ _2\"></span>ination a<span class=\"_ _2\"></span>nd rever<span class=\"_ _2\"></span>sal of tem<span class=\"_ _2\"></span>porar<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x563 y302e w43 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x564 y302e w87 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x565 y302e w58 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">5.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y302f ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s relat<span class=\"_ _2\"></span>ing to prio<span class=\"_ _2\"></span>r years:<span class=\"_ _1b4\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff28\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w21e hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Current tax<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x566 y2fd7 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x567 y2fd7 w21f hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w220 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x568 y2fd8 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x569 y2fd8 wa1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w221 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ta<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ens<span class=\"_ _2\"></span>e in in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x56a y2f69 w222 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x56b y2f69 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr></table>Reco<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>d an<span class=\"_ _2\"></span>d ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve ta<span class=\"_ _2\"></span>x rate<span class=\"_ _2d6\"> </span><table class=\"s w223 hff\" id=\"_4534585b-5e66-48c0-a372-e44e617502ac\"><tr><td></td><td class=\"c n x56c y3031 w224 h100\"><div class=\"t m0 x1c9 h2b y3030 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x56d y3031 w225 h100\"><div class=\"t m0 x1c9 h2b y3030 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x56e y3032 w226 h100\"><div class=\"t m0 x1c9 h2b y3030 ff28 fs12 fc4 sc0 ls1 ws1\">%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2fd y3032 w227 h100\"><div class=\"t m0 x1c9 h2b y3030 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x56f y3032 w226 h100\"><div class=\"t m0 x1c9 h2b y3030 ff29 fs12 fc4 sc0 ls1 ws1\">%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x570 y3032 w228 h100\"><div class=\"t m0 x1c9 h2b y3030 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fcd w229 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Profi<span class=\"_ _2\"></span>t before t<span class=\"_ _2\"></span>ax<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x571 y2fcd w37 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">33.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x572 y2fcd w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">23.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f8d w22a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x exp<span class=\"_ _2\"></span>ense at U<span class=\"_ _2\"></span>K corp<span class=\"_ _2\"></span>oratio<span class=\"_ _2\"></span>n ta<span class=\"_ _2\"></span>x rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x573 y2f8d w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">25.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x574 y2f8d w22b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lseb wsf9\">8.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x575 y2f8d w22c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls70 ws175\">25.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x576 y2f8d w22d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">5<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y3033 ff29 fs3 fc4 sc0 ls1 ws1\">Effec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of:<span class=\"_ _1fb\"> </span><span class=\"ff28\"> <span class=\"_ _11c\"> </span></span> <span class=\"_ _17e\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3034 w22e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Incom<span class=\"_ _2\"></span>e not de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tible fo<span class=\"_ _2\"></span>r tax p<span class=\"_ _2\"></span>urpo<span class=\"_ _2\"></span>ses<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x577 y3034 w19a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x578 y3034 w68 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3035 w22f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Highe<span class=\"_ _2\"></span>r rates of ta<span class=\"_ _2\"></span>x on over<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>as earning<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x579 y3035 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x560 y3035 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f90 w231 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>s and fair va<span class=\"_ _2\"></span>lue los<span class=\"_ _2\"></span>ses n<span class=\"_ _2\"></span>ot dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ible for t<span class=\"_ _2\"></span>ax pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es (note 4)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57a y2f90 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57b y2f90 w232 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd3 w233 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x suffe<span class=\"_ _2\"></span>red<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57c y2fd3 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x219 y2fd3 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3036 w234 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Fore<span class=\"_ _2\"></span>ign defe<span class=\"_ _2\"></span>rred t<span class=\"_ _2\"></span>ax<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x579 y3036 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57d y3036 w217 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3022 w235 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x adjus<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s relat<span class=\"_ _2\"></span>ing to prio<span class=\"_ _2\"></span>r years<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57e y3022 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x57f y3022 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w236 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Dif<span class=\"_ _2\"></span>ference in rate<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x and cor<span class=\"_ _2\"></span>porati<span class=\"_ _2\"></span>on ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x291 y2f94 w19a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x580 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w237 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x on lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s not reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x581 y2fd6 w238 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x582 y2fd6 wf2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w239 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x on unrem<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>d earning<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x583 y2fd7 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x31d y2fd7 w58 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w23b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Patent Box d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x584 y2fd8 w3a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls7 ws6\">(<span class=\"_ _2\"></span>3.9)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x585 y2fd8 w214 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w23c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve ta<span class=\"_ _2\"></span>x rate an<span class=\"_ _2\"></span>d tot<span class=\"_ _2\"></span>al t<span class=\"_ _2\"></span>ax ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>se<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x586 y2f69 w23d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">26.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x587 y2f69 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">8.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x588 y2f69 w12c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls97 ws114\">32.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x589 y2f69 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr></table>The G<span class=\"_ _2\"></span>roup has rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d the requi<span class=\"_ _2\"></span>rement<span class=\"_ _2\"></span>s of ame<span class=\"_ _2\"></span>ndment<span class=\"_ _2\"></span>s to I<span class=\"_ _2\"></span>AS 12 relating to defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s arising fro<span class=\"_ _2\"></span>m a single trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion and ha<span class=\"_ _2\"></span>s conclud<span class=\"_ _2\"></span>ed that th<span class=\"_ _2\"></span>ere is no mate<span class=\"_ _2\"></span>rial impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s result or f<span class=\"_ _2\"></span>inancial p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s revi<span class=\"_ _2\"></span>ewed it<span class=\"_ _2\"></span>s po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>n in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of the O<span class=\"_ _2\"></span>ECD Pillar 2 rule<span class=\"_ _2\"></span>s and has conc<span class=\"_ _2\"></span>luded t<span class=\"_ _2\"></span>hat, at this s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e, it is not wit<span class=\"_ _2\"></span>hin the rem<span class=\"_ _2\"></span>it of thes<span class=\"_ _2\"></span>e rule<span class=\"_ _2\"></span>s due to being b<span class=\"_ _2\"></span>elow t<span class=\"_ _2\"></span>he \u20ac<span class=\"_ _2\"></span>750m re<span class=\"_ _2\"></span>venue thre<span class=\"_ _2\"></span>shold<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>liabiliti<span class=\"_ _2\"></span>es have be<span class=\"_ _2\"></span>en reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d at the rate th<span class=\"_ _2\"></span>ey are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d to revers<span class=\"_ _2\"></span>e. For U<span class=\"_ _2\"></span>K ass<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es this is 25% of the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>and liabili<span class=\"_ _2\"></span>ties (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>% for the majo<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y), being th<span class=\"_ _2\"></span>e UK ta<span class=\"_ _2\"></span>x rate ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive fro<span class=\"_ _2\"></span>m 1 Apr<span class=\"_ _2\"></span>il 2023, in accordance wit<span class=\"_ _2\"></span>h the<span class=\"_ gs5a\"> </span>Fina<span class=\"_ _2\"></span>nce Bill 202<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>, whi<span class=\"_ _2\"></span>ch was subs<span class=\"_ _2\"></span>tant<span class=\"_ _2\"></span>ively e<span class=\"_ _2\"></span>nac<span class=\"_ _2\"></span>ted on 24 May 202<span class=\"_ _b\"></span>1. For over<span class=\"_ _2\"></span>seas a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s the cor<span class=\"_ _2\"></span>respo<span class=\"_ _2\"></span>nding over<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>as ta<span class=\"_ _2\"></span>x rate has been applied.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc ws77 gs1ac\">T<span class=\"_ _b\"></span>ax components of other comprehens<span class=\"_ _2\"></span>ive expense<span class=\"_ _2d6\"> </span></div><div class=\"gs17e\"><table class=\"s w240 h102\" id=\"_aa2aba3e-4b80-4896-9a64-9c4c93001bda\"><tr><td></td><td class=\"t m0 x20b h2b y3039 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3039 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y303a ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y303a ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y303b ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on it<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>s that w<span class=\"_ _2\"></span>ill no<span class=\"_ _2\"></span>t be r<span class=\"_ _2\"></span>ecl<span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>ifi<span class=\"_ _2\"></span>ed to t<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>com<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>:<span class=\"_ _a9\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y303c w241 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>/(charg<span class=\"_ _2\"></span>e) on define<span class=\"_ _2\"></span>d ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s pe<span class=\"_ _2\"></span>nsion sc<span class=\"_ _2\"></span>heme<span class=\"_ _2\"></span>s\u2019 ac<span class=\"_ _2\"></span>tuarial re<span class=\"_ _2\"></span>sult<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y303c w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58c y303c w5a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y303d ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on it<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>s that h<span class=\"_ _2\"></span>ave or may b<span class=\"_ _2\"></span>e sub<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>que<span class=\"_ _2\"></span>ntly r<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>o the in<span class=\"_ _2\"></span>com<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>:<span class=\"_ _200\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe2 w242 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Current tax c<span class=\"_ _2\"></span>redit<span class=\"_ _c\"></span>/(charge) on chang<span class=\"_ _2\"></span>es in fair valu<span class=\"_ _2\"></span>e of cash fl<span class=\"_ _2\"></span>ow hed<span class=\"_ _2\"></span>ges<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58d y2fe2 w67 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58e y2fe2 w68 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x58f y2fe3 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x590 y2fe3 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w243 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Current tax c<span class=\"_ _2\"></span>redit<span class=\"_ _c\"></span>/(charge)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x591 y2ffd w67 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x592 y2ffd w68 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w244 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x credi<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>/(charg<span class=\"_ _2\"></span>e)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x593 y2fe4 w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x594 y2fe4 w5a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x58f y2f69 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x590 y2f69 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs1ad\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x co<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>one<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s of i<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d di<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly i<span class=\"_ _2\"></span>n eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div><div class=\"gs1ae\"><table class=\"s w23e h101\" id=\"_48854d14-d4ab-41c8-9054-b99c9ccfa1bb\"><tr><td></td><td class=\"t m0 x20b h2b y3037 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3037 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3038 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3038 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f69 w23f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x charge o<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-set<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>ed share<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>base<span class=\"_ _2\"></span>d paym<span class=\"_ _2\"></span>ent trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58a y2f69 w16f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">(0.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x551 y2f69 w167 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls69 ws85 gs2be\">1<span class=\"_ _0\"></span>3. D<span class=\"_ _0\"></span>EFERRED T<span class=\"_ _b\"></span>A<span class=\"_ _2\"></span>X AS<span class=\"_ _0\"></span>SETS<span class=\"_ _0\"></span> AND L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES</div><div class=\"gs2bf\"><table class=\"s w303 h10e\" id=\"_afc8dde8-0417-4ce4-9acf-e163d026821c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2b y30d6 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22c\"> </span><span class=\"ff28\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x725 h2b y30d7 ff28 fs12 fc4 sc0 lse3 wsf2\">Propert<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h2b y30d8 ff28 fs12 fc4 sc0 ls1 ws1\">Se<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>off o<span class=\"_ _2\"></span>f </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2b y30d9 ff28 fs12 fc4 sc0 ls170 ws184\">plant and</td><td class=\"t m0 x727 h2b y30da ff28 fs12 fc4 sc0 ls171 ws185\"> Emp<span class=\"_ _2\"></span>loyee </td><td></td><td class=\"t m0 x391 h2b y30db ff28 fs12 fc4 sc0 lse4 wsf3\">Unremitted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x728 h2b y30dc ff28 fs12 fc4 sc0 ls1 ws1\">def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax </td><td></td></tr><tr><td></td><td class=\"t m0 x729 h2b y30dd ff28 fs12 fc4 sc0 ls91 ws9c\">equipme<span class=\"_ _2\"></span>nt</td><td class=\"t m0 x72a h2b y30de ff28 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x72b h2b y30de ff28 fs12 fc4 sc0 ls10d ws113\">Inventories</td><td class=\"t m0 x4e9 h2b y30df ff28 fs12 fc4 sc0 lsc0 wsd0\"> earnings </td><td class=\"t m0 x72c h2b y30df ff28 fs12 fc4 sc0 lse3 wsf2\"> Other </td><td class=\"t m0 x72d h2b y30df ff28 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l </td><td class=\"c x72f y30e2 w304 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff28 fs12 fc4 sc0 lse6 ws26\">balances</div><div class=\"t m0 x72e h93 y30e1 ff28 fs46 fc4 sc0 ls1 ws1e2\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x730 h2b y30e3 ff28 fs12 fc4 sc0 lse9 wsf7\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2b y30e4 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c5 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x733 h2b y30e6 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x735 y2fd7 w2b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x736 y2fd7 w305 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x737 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x738 y2fd7 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x739 y2fd7 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _1\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73a y2fd7 w307 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73c y2fe4 w309 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _b\"></span>40.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73d y2fe4 w30a hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73e y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73f y2fe4 w20 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x740 y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x741 y2fe4 wc0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x742 y2fe4 w67 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x743 y2fe4 wab hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x744 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(40<span class=\"_ _0\"></span>.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x745 y2f69 w5b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x746 y2f69 w30c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x747 y2f69 wf9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x748 y2f69 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x749 y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x74a y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)</div></td></tr></table></div><div class=\"gs2c0\"><table class=\"s w30e h110\" id=\"_7c108515-99c3-4a84-8ce2-a84cb89a84cd\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y30e8 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22e\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74b h2a y30e9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x648 h2a y30ea ff29 fs12 fc4 sc0 ls1 ws1\">Set-<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x74c h2a y30eb ff29 fs12 fc4 sc0 lsc5 wsd4\">plant and</td><td class=\"t m0 x72a h2a y30ec ff29 fs12 fc4 sc0 ls10d ws113\"> Employee </td><td></td><td class=\"t m0 x74d h2a y30ed ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x74e h2a y30ee ff29 fs12 fc4 sc0 ls1 ws1\">defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2a y30ef ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x74f h2a y30f0 ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x750 h2a y30f0 ff29 fs12 fc4 sc0 ls171 ws185\">Inventor<span class=\"_ _2\"></span>ies</td><td class=\"t m0 x751 h2a y30f1 ff29 fs12 fc4 sc0 ls151 ws15f\"> earnings </td><td class=\"t m0 x22f h2a y30f1 ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x38d h2a y30f1 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td><td class=\"c x753 y30f3 w30f h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc5 wsd4\">balances</div><div class=\"t m0 x752 h77 y30f2 ff29 fs46 fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x754 h2a y30f4 ff29 fs12 fc4 sc0 ls91 ws9c\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2a y30f5 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x64c h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y30f7 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x755 y2fd7 w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x756 y2fd7 w310 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x757 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x758 y2fd7 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x759 y2fd7 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75a y2fd7 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1f2 y2fd7 w88 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">6.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75b y2fe4 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75c y2fe4 w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75d y2fe4 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75e y2fe4 w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75f y2fe4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x760 y2fe4 wb4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(42.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x761 y2fe4 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x762 y2fe4 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(40<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x763 y2f69 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x764 y2f69 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x765 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y2f69 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(<span class=\"_ _2\"></span>0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x767 y2f69 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x768 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x769 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2c1\">1  <span class=\"_ _28\"> </span> <span class=\"_ _7\"></span>Th<span class=\"_ _2\"></span>e Group h<span class=\"_ _2\"></span>as app<span class=\"_ _2\"></span>lied t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on le<span class=\"_ _2\"></span>gislat<span class=\"_ _2\"></span>ion, in a<span class=\"_ _2\"></span>ccord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>AS 12, where<span class=\"_ _2\"></span>by de<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on </div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls4b ws1 gs2c2\">have b<span class=\"_ _2\"></span>een al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x jur<span class=\"_ _2\"></span>isdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions w<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>ise, re<span class=\"_ _2\"></span>sultin<span class=\"_ _2\"></span>g in an of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wi<span class=\"_ _2\"></span>thin d<span class=\"_ _2\"></span>eferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies in t<span class=\"_ _2\"></span>he bal<span class=\"_ _2\"></span>ance sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"gs2c3\"><table class=\"s w313 h111\" id=\"_da483dce-8ab8-445b-a508-7acd0fa37f62\"><tr><td></td><td></td><td class=\"t m0 x76a h2a y30f9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x76b h2a y30fa ff29 fs12 fc4 sc0 ls1 ws1\">plan<span class=\"_ _2\"></span>t and </td><td class=\"t m0 x76c h2a y30fb ff29 fs12 fc4 sc0 ls10d ws113\">Employee<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x4bd h2a y30fc ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x750 h2a y30fd ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x398 h2a y30fe ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits</td><td class=\"t m0 x76d h2a y30fe ff29 fs12 fc4 sc0 ls171 ws185\"> Inventor<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x76e h2a y30ff ff29 fs12 fc4 sc0 ls151 ws15f\">earnings</td><td class=\"t m0 x76f h2a y30ff ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x232 h2a y30ff ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3100 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _c9\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x390 h2a y3101 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x770 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x771 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x235 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x39a h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x730 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3104 ff28 fs3 fc6 sc0 ls1 ws1\">Movem<span class=\"_ _2\"></span>ent i<span class=\"_ _2\"></span>n net p<span class=\"_ _2\"></span>rovis<span class=\"_ _2\"></span>ion<span class=\"_ _230\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3105 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x772 y3105 w314 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(3<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x773 y3105 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x774 y3105 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x775 y3105 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x776 y3105 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x777 y3105 w315 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls70 ws175\">(28<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3106 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x778 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x779 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77a y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77b y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77c y3106 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77d y3106 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3107 w316 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Prior period adjustment<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x77e y3107 w317 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77f y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x780 y3107 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x781 y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x782 y3107 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y3107 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3108 w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y3108 web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x784 y3108 w319 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x785 y3108 w65 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x786 y3108 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x787 y3108 w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y3108 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x789 y3108 wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(5.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3109 w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78b y3109 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78c y3109 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78d y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78e y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y3109 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310a w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x792 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x793 y310b w31c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x794 y310b wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x795 y310b w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x796 y310b wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x797 y310b w10f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x798 y310b w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310c w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y310c web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x799 y310c w31d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79a y310c w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79b y310c wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79c y310c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79d y310c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79e y310c w31e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310d w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79f y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a0 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a1 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a2 y310d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7a4 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _0\"></span>40.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a5 y2f69 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a6 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a7 y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a8 y2f69 w9b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a9 y2f69 w31f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(3<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2c5\">Of t<span class=\"_ _2\"></span>he net de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of \u00a336.0<span class=\"_ _2\"></span>m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a334.6<span class=\"_ _2\"></span>m), a \u00a3<span class=\"_ _0\"></span>0.5m net liabili<span class=\"_ _2\"></span>ty (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a30<span class=\"_ _0\"></span>.2m net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>) is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2c6\">exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e recovere<span class=\"_ _2\"></span>d no more t<span class=\"_ _2\"></span>han 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et date, and a \u00a3<span class=\"_ _2\"></span>35.5m net liabilit<span class=\"_ _2\"></span>y (30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a334<span class=\"_ _2\"></span>.8m </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2c7\">net liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled m<span class=\"_ _2\"></span>ore than 12 months afte<span class=\"_ _2\"></span>r the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs2c8\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x liabili<span class=\"_ _2\"></span>ties of \u00a30.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a30.<span class=\"_ _0\"></span>9m) have bee<span class=\"_ _2\"></span>n recogn<span class=\"_ _2\"></span>ised for t<span class=\"_ _2\"></span>he withh<span class=\"_ _2\"></span>olding t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd other t<span class=\"_ _2\"></span>axes t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e payabl<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs2c9\">on the unr<span class=\"_ _2\"></span>emit<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings of \u00a31<span class=\"_ _b\"></span>6.6m (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3<span class=\"_ _b\"></span>18.3m) of the EU subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, as the Grou<span class=\"_ _2\"></span>p no long<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e EU Parent </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsa ws1 gs2ca\">Subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y Direc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve on div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds. It is likel<span class=\"_ _2\"></span>y that future am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s will be re<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted as a div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd rather tha<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>erman<span class=\"_ _2\"></span>ently reinve<span class=\"_ _2\"></span>sted<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2cb\">Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the EU no d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en recog<span class=\"_ _2\"></span>nised (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3nil) for the wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x and other t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s, as such </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2cc\">amount<span class=\"_ _2\"></span>s are p<span class=\"_ _2\"></span>ermane<span class=\"_ _2\"></span>ntly reinve<span class=\"_ _2\"></span>sted, an<span class=\"_ _2\"></span>d the Grou<span class=\"_ _2\"></span>p can contro<span class=\"_ _2\"></span>l the timin<span class=\"_ _2\"></span>g of any divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>. Unremit<span class=\"_ _2\"></span>ted e<span class=\"_ _2\"></span>arnings fro<span class=\"_ _2\"></span>m non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>EU subsidiar<span class=\"_ _2\"></span>ies </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2cd\">totall<span class=\"_ _2\"></span>ed \u00a359.<span class=\"_ _0\"></span>9m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a356.5m)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs2ce\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2cf\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised to t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>tent that it i<span class=\"_ _2\"></span>s proba<span class=\"_ _2\"></span>ble that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>s are gen<span class=\"_ _2\"></span>erated ag<span class=\"_ _2\"></span>ainst w<span class=\"_ _2\"></span>hich </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d0\">to<span class=\"_ gs5a\"> </span>utilis<span class=\"_ _2\"></span>e the car<span class=\"_ _2\"></span>ried fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd other tim<span class=\"_ _2\"></span>ing dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s relate to profi<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d1\">in<span class=\"_ gs5a\"> </span>inventor<span class=\"_ _2\"></span>y ge<span class=\"_ _2\"></span>nerated w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e UK manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g entitie<span class=\"_ _2\"></span>s sell p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to overs<span class=\"_ _2\"></span>eas sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es that dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>te the pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d2\">to the end c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>rgeted inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y levels a<span class=\"_ _2\"></span>t overs<span class=\"_ _2\"></span>eas lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are se<span class=\"_ _2\"></span>t at approx<span class=\"_ _2\"></span>imately th<span class=\"_ _2\"></span>ree to four mo<span class=\"_ _2\"></span>nths, a time </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d3\">per<span class=\"_ _2\"></span>iod consi<span class=\"_ _2\"></span>dered to b<span class=\"_ _2\"></span>e too sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t to be impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e. The sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t time p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d4\">and<span class=\"_ gs5a\"> </span>the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>e of the aforem<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span>ed inventor<span class=\"_ _2\"></span>y makes t<span class=\"_ _2\"></span>he realis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set pro<span class=\"_ _2\"></span>bable, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2d5\">suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting it<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n at the end of t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls25 ws26 gs2d6\">Unrecogn<span class=\"_ _2\"></span>ised deferred tax as<span class=\"_ _2\"></span>sets<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2d7\">In the U<span class=\"_ _2\"></span>S, the Grou<span class=\"_ _2\"></span>p has unrelie<span class=\"_ _2\"></span>ved net o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ng los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>ising in the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 of \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil). The cumulati<span class=\"_ _2\"></span>ve </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2d8\">unuse<span class=\"_ _2\"></span>d opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 are \u00a35.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a33.5m<span class=\"_ _0\"></span>). Of this, \u00a3<span class=\"_ _2\"></span>3.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m ar<span class=\"_ _2\"></span>ises in TxV Aeros<span class=\"_ _2\"></span>pace Compos<span class=\"_ _2\"></span>ites L<span class=\"_ _2\"></span>LC </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2d9\">(30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a32.2m<span class=\"_ _0\"></span>) on whi<span class=\"_ _2\"></span>ch deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x of \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.5m) has been re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed foll<span class=\"_ _2\"></span>owing th<span class=\"_ _2\"></span>e treatm<span class=\"_ _2\"></span>ent of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2da\">spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>d Res<span class=\"_ _2\"></span>earch and De<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture und<span class=\"_ _2\"></span>er US ta<span class=\"_ _2\"></span>x law result<span class=\"_ _2\"></span>ing in T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Comp<span class=\"_ _2\"></span>osites L<span class=\"_ _2\"></span>LC gene<span class=\"_ _2\"></span>rating ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le profit<span class=\"_ _2\"></span>s to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2db\">utilis<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>otential de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set o<span class=\"_ _2\"></span>n the remain<span class=\"_ _2\"></span>ing cumulati<span class=\"_ _2\"></span>ve unreliev<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses of \u00a31<span class=\"_ _b\"></span>.9m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.3m)<span class=\"_ _0\"></span>, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2dc\">which a<span class=\"_ _2\"></span>rise in K<span class=\"_ _2\"></span>leis<span class=\"_ _2\"></span>s Gear<span class=\"_ _2\"></span>s, In<span class=\"_ _2\"></span>c, amount<span class=\"_ _2\"></span>s to \u00a30.4m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>0.3m)<span class=\"_ _0\"></span>. Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x has not b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>ese ne<span class=\"_ _2\"></span>t opera<span class=\"_ _2\"></span>ting </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2dd\">los<span class=\"_ _2\"></span>ses b<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>use of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regardi<span class=\"_ _2\"></span>ng their fu<span class=\"_ _2\"></span>ture availabili<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y. There are als<span class=\"_ _2\"></span>o unreco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d net defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in T<span class=\"_ _0\"></span>xV </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2de\">Aeros<span class=\"_ _2\"></span>pace Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC and Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc of \u00a32.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a32<span class=\"_ _0\"></span>.3m) in relatio<span class=\"_ _2\"></span>n to timing dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces on ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>l and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs2df\">Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e of uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty re<span class=\"_ _2\"></span>garding t<span class=\"_ _2\"></span>heir future ava<span class=\"_ _2\"></span>ilabilit<span class=\"_ _2\"></span>y and d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2e0\">In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s unrelieve<span class=\"_ _2\"></span>d net op<span class=\"_ _2\"></span>erating l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es arisi<span class=\"_ _2\"></span>ng in the year e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a35.<span class=\"_ _b\"></span>7m)<span class=\"_ _0\"></span>, which </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2e1\">relate to the e<span class=\"_ _2\"></span>arly s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses in V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex (Pa<span class=\"_ _2\"></span>njin) High Per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance Mater<span class=\"_ _2\"></span>ials Co.<span class=\"_ _0\"></span>, Ltd. T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al cumulati<span class=\"_ _2\"></span>ve los<span class=\"_ _2\"></span>ses are \u00a3<span class=\"_ _2\"></span>23.4m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.0m) </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2e2\">and the p<span class=\"_ _2\"></span>otential d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>n thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s to \u00a35.8m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.0m). Althoug<span class=\"_ _2\"></span>h the plant has n<span class=\"_ _2\"></span>ow be<span class=\"_ _2\"></span>en commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ed, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2e3\">given t<span class=\"_ _2\"></span>he earl<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ge in the co<span class=\"_ _2\"></span>mmerciali<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on of the ne<span class=\"_ _2\"></span>w pol<span class=\"_ _2\"></span>ymer g<span class=\"_ _2\"></span>rades b<span class=\"_ _2\"></span>eing manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ed, there i<span class=\"_ _2\"></span>s inherent unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e time </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2e4\">per<span class=\"_ _2\"></span>iod to profi<span class=\"_ _2\"></span>tabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, a<span class=\"_ _2\"></span>nd therefo<span class=\"_ _2\"></span>re utilis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he los<span class=\"_ _2\"></span>ses m<span class=\"_ _2\"></span>eaning that r<span class=\"_ _2\"></span>ecover<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x on the pr<span class=\"_ _2\"></span>ofit for the ye<span class=\"_ _2\"></span>ar compri<span class=\"_ _2\"></span>ses cur<span class=\"_ _2\"></span>rent and de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax. I<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e tax is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent excep<span class=\"_ _2\"></span>t to the ex<span class=\"_ _2\"></span>tent that it re<span class=\"_ _2\"></span>lates to items r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in othe<span class=\"_ _2\"></span>r compreh<span class=\"_ _2\"></span>ensive in<span class=\"_ _2\"></span>come or e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Current tax i<span class=\"_ _2\"></span>s the ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n the ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le incom<span class=\"_ _2\"></span>e for the curr<span class=\"_ _2\"></span>ent and pri<span class=\"_ _2\"></span>or year<span class=\"_ _2\"></span>s, using t<span class=\"_ _2\"></span>ax rates (and t<span class=\"_ _2\"></span>ax law<span class=\"_ _2\"></span>s) enac<span class=\"_ _2\"></span>ted or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date. The Gro<span class=\"_ _2\"></span>up is subje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to income t<span class=\"_ _2\"></span>ax in num<span class=\"_ _2\"></span>erous juris<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s. Es<span class=\"_ _2\"></span>timates ar<span class=\"_ _2\"></span>e required in deter<span class=\"_ _2\"></span>mining the w<span class=\"_ _2\"></span>orld<span class=\"_ _2\"></span>wid<span class=\"_ _2\"></span>e provisi<span class=\"_ _2\"></span>on for incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>xes. T<span class=\"_ _2\"></span>here are many t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons and ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>ons for whi<span class=\"_ _2\"></span>ch the ultim<span class=\"_ _2\"></span>ate ta<span class=\"_ _2\"></span>x deter<span class=\"_ _2\"></span>minatio<span class=\"_ _2\"></span>n is uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in bec<span class=\"_ _2\"></span>ause it m<span class=\"_ _2\"></span>ay be uncl<span class=\"_ _2\"></span>ear how t<span class=\"_ _2\"></span>ax law ap<span class=\"_ _2\"></span>plies to a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on or circums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce. Where th<span class=\"_ _2\"></span>e Group deter<span class=\"_ _2\"></span>mines t<span class=\"_ _2\"></span>hat it is more li<span class=\"_ _2\"></span>kely than not that t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x autho<span class=\"_ _2\"></span>ritie<span class=\"_ _2\"></span>s would a<span class=\"_ _2\"></span>ccept the p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n taken in the t<span class=\"_ _2\"></span>ax re<span class=\"_ _2\"></span>turn, amou<span class=\"_ _2\"></span>nts are recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s on tha<span class=\"_ _2\"></span>t basis. W<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>he amount of t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>r recoverab<span class=\"_ _2\"></span>le is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain, the Gro<span class=\"_ _2\"></span>up recog<span class=\"_ _2\"></span>nises a liabilit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>r asse<span class=\"_ _2\"></span>t base<span class=\"_ _2\"></span>d on eith<span class=\"_ _2\"></span>er the Gro<span class=\"_ _2\"></span>up\u2019s judgeme<span class=\"_ _2\"></span>nt of the mos<span class=\"_ _2\"></span>t likely outco<span class=\"_ _2\"></span>me or<span class=\"_ _0\"></span>, where t<span class=\"_ _2\"></span>here is a wi<span class=\"_ _2\"></span>de rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sible outcomes, the expected value.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x is provi<span class=\"_ _2\"></span>ded in full, us<span class=\"_ _2\"></span>ing the liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od, on tem<span class=\"_ _2\"></span>porar<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces arisi<span class=\"_ _2\"></span>ng bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies for fi<span class=\"_ _2\"></span>nancial rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pu<span class=\"_ _2\"></span>rpos<span class=\"_ _2\"></span>es and t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing tempo<span class=\"_ _2\"></span>rar<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are not prov<span class=\"_ _2\"></span>ided for: go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill not d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses; th<span class=\"_ _2\"></span>e initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r accounting no<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>; and dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s relating to inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent tha<span class=\"_ _2\"></span>t they wil<span class=\"_ _2\"></span>l probab<span class=\"_ _2\"></span>ly rever<span class=\"_ _2\"></span>se in t<span class=\"_ _2\"></span>he fores<span class=\"_ _2\"></span>eeabl<span class=\"_ _2\"></span>e future. The a<span class=\"_ _2\"></span>mount of de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d is base<span class=\"_ _2\"></span>d on the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted manne<span class=\"_ _2\"></span>r of realis<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>r set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies, us<span class=\"_ _2\"></span>ing ta<span class=\"_ _2\"></span>x rates enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>A defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that it is p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le, within a re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble tim<span class=\"_ _2\"></span>e frame (t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of up to five yea<span class=\"_ _2\"></span>rs), that future t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>able pro<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s will be ava<span class=\"_ _2\"></span>ilable a<span class=\"_ _2\"></span>gainst w<span class=\"_ _2\"></span>hich the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t can be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent takes into account t<span class=\"_ _2\"></span>he leg<span class=\"_ _2\"></span>islatio<span class=\"_ _2\"></span>n in each jur<span class=\"_ _2\"></span>isdic<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n, including a<span class=\"_ _2\"></span>ny restr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions in p<span class=\"_ _2\"></span>lace, on a compa<span class=\"_ _2\"></span>ny-by<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>company b<span class=\"_ _2\"></span>asis, inclu<span class=\"_ _2\"></span>ding consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n of the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to relieve l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en Group co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s in the s<span class=\"_ _2\"></span>ame countr<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he availab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of ta<span class=\"_ _2\"></span>xable te<span class=\"_ _2\"></span>mpora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ferences (i.e. de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s) relating to t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and co<span class=\"_ _2\"></span>mpany, which are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e over a simila<span class=\"_ _2\"></span>r time fram<span class=\"_ _2\"></span>e, is also taken into accou<span class=\"_ _2\"></span>nt when<span class=\"_ _2\"></span> ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ing the reco<span class=\"_ _2\"></span>gniti<span class=\"_ _2\"></span>on of any defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set. D<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>duced to the e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>tent that it is no l<span class=\"_ _2\"></span>onge<span class=\"_ _2\"></span>r proba<span class=\"_ _2\"></span>ble that t<span class=\"_ _2\"></span>he related<span class=\"_ _2\"></span> ta<span class=\"_ _2\"></span>x bene<span class=\"_ _2\"></span>fit will b<span class=\"_ _2\"></span>e realis<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s is revie<span class=\"_ _2\"></span>wed at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing date. Wh<span class=\"_ _2\"></span>ere for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>loo<span class=\"_ _2\"></span>king fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts are us<span class=\"_ _2\"></span>ed to as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on of a defe<span class=\"_ _2\"></span>rred t<span class=\"_ _2\"></span>ax bala<span class=\"_ _2\"></span>nce, foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>hose us<span class=\"_ _2\"></span>ed for oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n the A<span class=\"_ _2\"></span>nnual Rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t (includ<span class=\"_ _2\"></span>ing going co<span class=\"_ _2\"></span>ncern, imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) are used, b<span class=\"_ _2\"></span>ut disa<span class=\"_ _2\"></span>ggreg<span class=\"_ _2\"></span>ated to a leve<span class=\"_ _2\"></span>l appro<span class=\"_ _2\"></span>priate for t<span class=\"_ _2\"></span>ax to be a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d, eithe<span class=\"_ _2\"></span>r by company o<span class=\"_ _2\"></span>r by ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e off<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is a legal<span class=\"_ _2\"></span>ly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et current t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>here the de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax ba<span class=\"_ _2\"></span>lances rel<span class=\"_ _2\"></span>ate to the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xati<span class=\"_ _2\"></span>on autho<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Current tax a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tax li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es are of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wher<span class=\"_ _2\"></span>e the entit<span class=\"_ _2\"></span>y has a lega<span class=\"_ _2\"></span>lly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et and inten<span class=\"_ _2\"></span>ds eithe<span class=\"_ _2\"></span>r to set<span class=\"_ _2\"></span>tle on a n<span class=\"_ _2\"></span>et basis o<span class=\"_ _2\"></span>r to realise t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et and s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>le the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y simult<span class=\"_ _2\"></span>aneo<span class=\"_ _2\"></span>usly.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x on the pr<span class=\"_ _2\"></span>ofit for the ye<span class=\"_ _2\"></span>ar compri<span class=\"_ _2\"></span>ses cur<span class=\"_ _2\"></span>rent and de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax. I<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e tax is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent excep<span class=\"_ _2\"></span>t to the ex<span class=\"_ _2\"></span>tent that it re<span class=\"_ _2\"></span>lates to items r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in othe<span class=\"_ _2\"></span>r compreh<span class=\"_ _2\"></span>ensive in<span class=\"_ _2\"></span>come or e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Current tax i<span class=\"_ _2\"></span>s the ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n the ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le incom<span class=\"_ _2\"></span>e for the curr<span class=\"_ _2\"></span>ent and pri<span class=\"_ _2\"></span>or year<span class=\"_ _2\"></span>s, using t<span class=\"_ _2\"></span>ax rates (and t<span class=\"_ _2\"></span>ax law<span class=\"_ _2\"></span>s) enac<span class=\"_ _2\"></span>ted or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date. The Gro<span class=\"_ _2\"></span>up is subje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t to income t<span class=\"_ _2\"></span>ax in num<span class=\"_ _2\"></span>erous juris<span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s. Es<span class=\"_ _2\"></span>timates ar<span class=\"_ _2\"></span>e required in deter<span class=\"_ _2\"></span>mining the w<span class=\"_ _2\"></span>orld<span class=\"_ _2\"></span>wid<span class=\"_ _2\"></span>e provisi<span class=\"_ _2\"></span>on for incom<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>xes. T<span class=\"_ _2\"></span>here are many t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons and ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>ons for whi<span class=\"_ _2\"></span>ch the ultim<span class=\"_ _2\"></span>ate ta<span class=\"_ _2\"></span>x deter<span class=\"_ _2\"></span>minatio<span class=\"_ _2\"></span>n is uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in bec<span class=\"_ _2\"></span>ause it m<span class=\"_ _2\"></span>ay be uncl<span class=\"_ _2\"></span>ear how t<span class=\"_ _2\"></span>ax law ap<span class=\"_ _2\"></span>plies to a p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticular t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on or circums<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce. Where th<span class=\"_ _2\"></span>e Group deter<span class=\"_ _2\"></span>mines t<span class=\"_ _2\"></span>hat it is more li<span class=\"_ _2\"></span>kely than not that t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x autho<span class=\"_ _2\"></span>ritie<span class=\"_ _2\"></span>s would a<span class=\"_ _2\"></span>ccept the p<span class=\"_ _2\"></span>ositio<span class=\"_ _2\"></span>n taken in the t<span class=\"_ _2\"></span>ax re<span class=\"_ _2\"></span>turn, amou<span class=\"_ _2\"></span>nts are recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he financ<span class=\"_ _2\"></span>ial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s on tha<span class=\"_ _2\"></span>t basis. W<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>he amount of t<span class=\"_ _2\"></span>ax p<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>r recoverab<span class=\"_ _2\"></span>le is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain, the Gro<span class=\"_ _2\"></span>up recog<span class=\"_ _2\"></span>nises a liabilit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>r asse<span class=\"_ _2\"></span>t base<span class=\"_ _2\"></span>d on eith<span class=\"_ _2\"></span>er the Gro<span class=\"_ _2\"></span>up\u2019s judgeme<span class=\"_ _2\"></span>nt of the mos<span class=\"_ _2\"></span>t likely outco<span class=\"_ _2\"></span>me or<span class=\"_ _0\"></span>, where t<span class=\"_ _2\"></span>here is a wi<span class=\"_ _2\"></span>de rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sible outcomes, the expected value.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x is provi<span class=\"_ _2\"></span>ded in full, us<span class=\"_ _2\"></span>ing the liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y meth<span class=\"_ _2\"></span>od, on tem<span class=\"_ _2\"></span>porar<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces arisi<span class=\"_ _2\"></span>ng bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies for fi<span class=\"_ _2\"></span>nancial rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pu<span class=\"_ _2\"></span>rpos<span class=\"_ _2\"></span>es and t<span class=\"_ _2\"></span>he amount<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing tempo<span class=\"_ _2\"></span>rar<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are not prov<span class=\"_ _2\"></span>ided for: go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill not d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e for ta<span class=\"_ _2\"></span>x purp<span class=\"_ _2\"></span>oses; th<span class=\"_ _2\"></span>e initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s that af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ts n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r accounting no<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>; and dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s relating to inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies exce<span class=\"_ _2\"></span>pt to the ex<span class=\"_ _2\"></span>tent tha<span class=\"_ _2\"></span>t they wil<span class=\"_ _2\"></span>l probab<span class=\"_ _2\"></span>ly rever<span class=\"_ _2\"></span>se in t<span class=\"_ _2\"></span>he fores<span class=\"_ _2\"></span>eeabl<span class=\"_ _2\"></span>e future. The a<span class=\"_ _2\"></span>mount of de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax prov<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d is base<span class=\"_ _2\"></span>d on the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted manne<span class=\"_ _2\"></span>r of realis<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>r set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liabilit<span class=\"_ _2\"></span>ies, us<span class=\"_ _2\"></span>ing ta<span class=\"_ _2\"></span>x rates enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d or subs<span class=\"_ _2\"></span>tantiv<span class=\"_ _2\"></span>ely enac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>A defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d only to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that it is p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le, within a re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble tim<span class=\"_ _2\"></span>e frame (t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally a p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d of up to five yea<span class=\"_ _2\"></span>rs), that future t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>able pro<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s will be ava<span class=\"_ _2\"></span>ilable a<span class=\"_ _2\"></span>gainst w<span class=\"_ _2\"></span>hich the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t can be u<span class=\"_ _2\"></span>tilise<span class=\"_ _2\"></span>d. The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent takes into account t<span class=\"_ _2\"></span>he leg<span class=\"_ _2\"></span>islatio<span class=\"_ _2\"></span>n in each jur<span class=\"_ _2\"></span>isdic<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n, including a<span class=\"_ _2\"></span>ny restr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tions in p<span class=\"_ _2\"></span>lace, on a compa<span class=\"_ _2\"></span>ny-by<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>company b<span class=\"_ _2\"></span>asis, inclu<span class=\"_ _2\"></span>ding consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n of the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to relieve l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en Group co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s in the s<span class=\"_ _2\"></span>ame countr<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>nd jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. T<span class=\"_ _2\"></span>he availab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of ta<span class=\"_ _2\"></span>xable te<span class=\"_ _2\"></span>mpora<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y dif<span class=\"_ _2\"></span>ferences (i.e. de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s) relating to t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and co<span class=\"_ _2\"></span>mpany, which are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e over a simila<span class=\"_ _2\"></span>r time fram<span class=\"_ _2\"></span>e, is also taken into accou<span class=\"_ _2\"></span>nt when<span class=\"_ _2\"></span> ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ing the reco<span class=\"_ _2\"></span>gniti<span class=\"_ _2\"></span>on of any defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set. D<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are re<span class=\"_ _2\"></span>duced to the e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>tent that it is no l<span class=\"_ _2\"></span>onge<span class=\"_ _2\"></span>r proba<span class=\"_ _2\"></span>ble that t<span class=\"_ _2\"></span>he related<span class=\"_ _2\"></span> ta<span class=\"_ _2\"></span>x bene<span class=\"_ _2\"></span>fit will b<span class=\"_ _2\"></span>e realis<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s is revie<span class=\"_ _2\"></span>wed at ea<span class=\"_ _2\"></span>ch repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing date. Wh<span class=\"_ _2\"></span>ere for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-<span class=\"_ _2d6\"> </span>loo<span class=\"_ _2\"></span>king fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts are us<span class=\"_ _2\"></span>ed to as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s the re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on of a defe<span class=\"_ _2\"></span>rred t<span class=\"_ _2\"></span>ax bala<span class=\"_ _2\"></span>nce, foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s consis<span class=\"_ _2\"></span>tent with t<span class=\"_ _2\"></span>hose us<span class=\"_ _2\"></span>ed for oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>sment<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n the A<span class=\"_ _2\"></span>nnual Rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t (includ<span class=\"_ _2\"></span>ing going co<span class=\"_ _2\"></span>ncern, imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) are used, b<span class=\"_ _2\"></span>ut disa<span class=\"_ _2\"></span>ggreg<span class=\"_ _2\"></span>ated to a leve<span class=\"_ _2\"></span>l appro<span class=\"_ _2\"></span>priate for t<span class=\"_ _2\"></span>ax to be a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d, eithe<span class=\"_ _2\"></span>r by company o<span class=\"_ _2\"></span>r by ta<span class=\"_ _2\"></span>x jurisdi<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties ar<span class=\"_ _2\"></span>e off<span class=\"_ _2\"></span>set w<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is a legal<span class=\"_ _2\"></span>ly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et current t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es and w<span class=\"_ _2\"></span>here the de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax ba<span class=\"_ _2\"></span>lances rel<span class=\"_ _2\"></span>ate to the sa<span class=\"_ _2\"></span>me ta<span class=\"_ _2\"></span>xati<span class=\"_ _2\"></span>on autho<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. Current tax a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d tax li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es are of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wher<span class=\"_ _2\"></span>e the entit<span class=\"_ _2\"></span>y has a lega<span class=\"_ _2\"></span>lly enforceab<span class=\"_ _2\"></span>le right to of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et and inten<span class=\"_ _2\"></span>ds eithe<span class=\"_ _2\"></span>r to set<span class=\"_ _2\"></span>tle on a n<span class=\"_ _2\"></span>et basis o<span class=\"_ _2\"></span>r to realise t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et and s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>le the lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y simult<span class=\"_ _2\"></span>aneo<span class=\"_ _2\"></span>usly.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs1b0\">9. E<span class=\"_ _2\"></span>AR<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>IN<span class=\"_ _2\"></span>GS PE<span class=\"_ _2\"></span>R S<span class=\"_ _2\"></span>HA<span class=\"_ _2\"></span>RE<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b1\">Basic e<span class=\"_ _2\"></span>arnings p<span class=\"_ _2\"></span>er share is b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s profit at<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>buta<span class=\"_ _2\"></span>ble to ordina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s and a wei<span class=\"_ _2\"></span>ghted averag<span class=\"_ _2\"></span>e numbe<span class=\"_ _2\"></span>r of ordinar<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b2\">shares o<span class=\"_ _2\"></span>uts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding during t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>, excludin<span class=\"_ _2\"></span>g own share<span class=\"_ _2\"></span>s held (s<span class=\"_ _2\"></span>ee note 23). Diluted e<span class=\"_ _2\"></span>arnings p<span class=\"_ _2\"></span>er share is c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d by adjus<span class=\"_ _2\"></span>ting the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b3\">weighte<span class=\"_ _2\"></span>d average num<span class=\"_ _2\"></span>ber of shar<span class=\"_ _2\"></span>es use<span class=\"_ _2\"></span>d for the ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on of basi<span class=\"_ _2\"></span>c earnings p<span class=\"_ _2\"></span>er share as i<span class=\"_ _2\"></span>ncreas<span class=\"_ _2\"></span>ed by the dilu<span class=\"_ _2\"></span>tive ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of po<span class=\"_ _2\"></span>tential </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b4\">ordinar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res. Di<span class=\"_ _2\"></span>lutive sha<span class=\"_ _2\"></span>res aris<span class=\"_ _2\"></span>e from emp<span class=\"_ _2\"></span>loyee sha<span class=\"_ _2\"></span>re optio<span class=\"_ _2\"></span>n sche<span class=\"_ _2\"></span>mes wh<span class=\"_ _2\"></span>ere the e<span class=\"_ _2\"></span>xercise pr<span class=\"_ _2\"></span>ice is le<span class=\"_ _2\"></span>ss than th<span class=\"_ _2\"></span>e average ma<span class=\"_ _2\"></span>rket price of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b5\">the Company<span class=\"_ _2\"></span>\u2019s ordinar<span class=\"_ _2\"></span>y shares du<span class=\"_ _2\"></span>ring the ye<span class=\"_ _2\"></span>ar<span class=\"_ _b\"></span>. W<span class=\"_ _2\"></span>here th<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n price is a<span class=\"_ _2\"></span>bove the ave<span class=\"_ _2\"></span>rage mar<span class=\"_ _2\"></span>ket price, the opt<span class=\"_ _2\"></span>ion is not d<span class=\"_ _2\"></span>ilutive an<span class=\"_ _2\"></span>d is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1b6\">exclud<span class=\"_ _2\"></span>ed from th<span class=\"_ _2\"></span>e diluted ea<span class=\"_ _2\"></span>rnings p<span class=\"_ _2\"></span>er share ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span></div><div class=\"gs1b7\"><table class=\"s w245 h103\" id=\"_c67eea39-09d9-4221-b0d1-0be7c0b7cbf0\"><tr><td></td><td></td><td class=\"c n x595 y303e w224 h100\"><div class=\"t m0 x1c9 h2b y3030 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x596 y303e w225 h100\"><div class=\"t m0 x1c9 h2b y3030 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f5c w246 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls12 ws12\">Earnings per share</div></td><td class=\"c n x597 y2f5c w247 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 basic<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x598 y2f5c w248 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8e wsa5\">32.0p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x599 y2f5c w249 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>p<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x59a y302b w24a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">\u2013 diluted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59b y302b w24b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">31.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59c y302b w4a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7p<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y303f w24c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Pro<span class=\"_ _2\"></span>fit fo<span class=\"_ _2\"></span>r the fi<span class=\"_ _2\"></span>nan<span class=\"_ _2\"></span>cia<span class=\"_ _2\"></span>l year at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibut<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>le to t<span class=\"_ _2\"></span>he own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s of th<span class=\"_ _2\"></span>e Com<span class=\"_ _2\"></span>pany<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x59d y303f w24d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">\u00a3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>m<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59e y303f w24e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">\u00a3<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>m<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y3040 ff29 fs3 fc4 sc0 ls1 ws1\">Weighted ave<span class=\"_ _2\"></span>rage numb<span class=\"_ _2\"></span>er of share<span class=\"_ _2\"></span>s used: </td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3041 w24f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Is<span class=\"_ _2\"></span>sued ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y shares at b<span class=\"_ _2\"></span>eginning o<span class=\"_ _2\"></span>f year<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x59f y3041 w250 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">87<span class=\"_ _b\"></span>,034,9<span class=\"_ _2\"></span>03</div></td><td class=\"c n x5a0 y3041 w251 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsaa wsb7\">8<span class=\"_ _c\"></span>7,<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _c\"></span>3<span class=\"_ _c\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302e w252 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Effec<span class=\"_ _2\"></span>t of ow<span class=\"_ _2\"></span>n shares h<span class=\"_ _2\"></span>eld<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x5a1 y302e w253 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">(49<span class=\"_ _0\"></span>,032)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5a2 y302e w254 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsa ws9\">(<span class=\"_ _2\"></span>75<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>47<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w255 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2013 Effec<span class=\"_ _2\"></span>t of sha<span class=\"_ _2\"></span>res issu<span class=\"_ _2\"></span>ed durin<span class=\"_ _2\"></span>g the year<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x5a3 y2fe3 w256 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5a4 y2fe3 w257 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsc9 wsd9\">8<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>21<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w258 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Ba<span class=\"_ _2\"></span>sic we<span class=\"_ _2\"></span>igh<span class=\"_ _2\"></span>ted ave<span class=\"_ _2\"></span>rage n<span class=\"_ _2\"></span>umb<span class=\"_ _2\"></span>er of s<span class=\"_ _2\"></span>hare<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x5a5 y2fd7 w259 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">86,9<span class=\"_ _2\"></span>98,<span class=\"_ _2\"></span>223</div></td><td class=\"c n x5a6 y2fd7 w25a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">86,9<span class=\"_ _2\"></span>50,951<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w25b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Effec<span class=\"_ _2\"></span>t of sha<span class=\"_ _2\"></span>re optio<span class=\"_ _2\"></span>ns<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x5a7 y2fd8 w25c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">716,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>33<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5a8 y2fd8 w25d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">420,332<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w25e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">Dil<span class=\"_ _2\"></span>ute<span class=\"_ _2\"></span>d weig<span class=\"_ _2\"></span>hte<span class=\"_ _2\"></span>d averag<span class=\"_ _2\"></span>e numb<span class=\"_ _2\"></span>er o<span class=\"_ _2\"></span>f shar<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x5a9 y2f69 w25f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls8d ws6c\">87<span class=\"_ _b\"></span>,7<span class=\"_ _b\"></span>15,056</div></td><td class=\"c n x5aa y2f69 w260 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsaa wsb7\">8<span class=\"_ _c\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _c\"></span>7<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>3</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs1b9\">10. PR<span class=\"_ _2\"></span>OPE<span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>Y<span class=\"_ _b\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D EQ<span class=\"_ _2\"></span>UI<span class=\"_ _2\"></span>PM<span class=\"_ _2\"></span>EN<span class=\"_ _2\"></span>T<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs1ba\">Ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1bb\">All ow<span class=\"_ _2\"></span>ned ite<span class=\"_ _2\"></span>ms of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at histo<span class=\"_ _2\"></span>rical co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss accumu<span class=\"_ _2\"></span>lated de<span class=\"_ _2\"></span>preciat<span class=\"_ _2\"></span>ion and p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>n for </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1bc\">impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of self-<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ted as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e cost of ma<span class=\"_ _2\"></span>terials, d<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>t labo<span class=\"_ _2\"></span>ur and an ap<span class=\"_ _2\"></span>propria<span class=\"_ _2\"></span>te propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tion of ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1bd\">Subse<span class=\"_ _2\"></span>quent cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are includ<span class=\"_ _2\"></span>ed in the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>\u2019s carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt or recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s a sepa<span class=\"_ _2\"></span>rate ass<span class=\"_ _2\"></span>et, as ap<span class=\"_ _2\"></span>propr<span class=\"_ _2\"></span>iate, only wh<span class=\"_ _2\"></span>en it is pro<span class=\"_ _2\"></span>bable </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1be\">that future e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he item wil<span class=\"_ _2\"></span>l flow to the G<span class=\"_ _2\"></span>roup and th<span class=\"_ _2\"></span>e cost of t<span class=\"_ _2\"></span>he item ca<span class=\"_ _2\"></span>n be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly. All other </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1bf\">repair<span class=\"_ _2\"></span>s and ma<span class=\"_ _2\"></span>intenance cos<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e charged to t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment dur<span class=\"_ _2\"></span>ing the finan<span class=\"_ _2\"></span>cial year in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c0\">Borr<span class=\"_ _2\"></span>owing cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating to th<span class=\"_ _2\"></span>e constr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion of qua<span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tual cost in<span class=\"_ _2\"></span>curred w<span class=\"_ _2\"></span>here </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c1\">the fund<span class=\"_ _2\"></span>s are bor<span class=\"_ _2\"></span>rowed sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y to fund the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t. All ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed as incu<span class=\"_ _2\"></span>rred.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls25 ws105 gs1c2\">Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c3\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1e0 gs1c4\">Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c5\">Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c6\">Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c7\">Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c8\">Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1c9\">The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls7 ws6 gs1ca\">adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1cb\">Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1cc\">trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1cd\">Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls26 ws27 gs1ce\">Impairments<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1cf\">At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1d0\">the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1d1\">reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs1d2\">per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s.</div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls1 ws1 gs1d3\"> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s mad<span class=\"_ _2\"></span>e in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of w<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ato<span class=\"_ _2\"></span>rs e<span class=\"_ _2\"></span>xi<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls8 ws59 gs1d4\">Group\u2019<span class=\"_ _b\"></span>s PEEK manuf<span class=\"_ _0\"></span>acturing assets<span class=\"_ _0\"></span> in China. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1d5\">At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er there a<span class=\"_ _2\"></span>re indic<span class=\"_ _2\"></span>ators t<span class=\"_ _2\"></span>hat its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts may b<span class=\"_ _2\"></span>e impaire<span class=\"_ _2\"></span>d. This a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt conside<span class=\"_ _2\"></span>rs a w<span class=\"_ _2\"></span>ide </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1d6\">range of p<span class=\"_ _2\"></span>otential ind<span class=\"_ _2\"></span>icator<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding tho<span class=\"_ _2\"></span>se det<span class=\"_ _2\"></span>aile<span class=\"_ _2\"></span>d in IA<span class=\"_ _2\"></span>S 36 \u2013 I<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment of A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e level of ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent require<span class=\"_ _2\"></span>d varie<span class=\"_ _2\"></span>s acros<span class=\"_ _2\"></span>s the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1d7\">Group\u2019s ass<span class=\"_ _2\"></span>et base b<span class=\"_ _2\"></span>ut is consid<span class=\"_ _2\"></span>ered m<span class=\"_ _2\"></span>ore signif<span class=\"_ _2\"></span>icant w<span class=\"_ _2\"></span>hen an as<span class=\"_ _2\"></span>set is n<span class=\"_ _2\"></span>ew and op<span class=\"_ _2\"></span>erating w<span class=\"_ _2\"></span>ell bel<span class=\"_ _2\"></span>ow cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y wit<span class=\"_ _2\"></span>h cost<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1d8\">excee<span class=\"_ _2\"></span>d the revenu<span class=\"_ _2\"></span>e gene<span class=\"_ _2\"></span>rated and th<span class=\"_ _2\"></span>erefore re<span class=\"_ _2\"></span>quiring on<span class=\"_ _2\"></span>going fun<span class=\"_ _2\"></span>ding. Th<span class=\"_ _2\"></span>e Group com<span class=\"_ _2\"></span>plete<span class=\"_ _2\"></span>d the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of its P<span class=\"_ _2\"></span>EEK manufac<span class=\"_ _2\"></span>turing<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1d9\">plant in China during t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024 at a total cost o<span class=\"_ _2\"></span>f c.\u00a365m and a book v<span class=\"_ _2\"></span>alue at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 of \u00a36<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.4m.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1da\">The P<span class=\"_ _2\"></span>EEK plant has e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>rience<span class=\"_ _2\"></span>d ope<span class=\"_ _2\"></span>rational c<span class=\"_ _2\"></span>halleng<span class=\"_ _2\"></span>es durin<span class=\"_ _2\"></span>g the commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ing and st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t-up pha<span class=\"_ _2\"></span>ses, n<span class=\"_ _2\"></span>one of w<span class=\"_ _2\"></span>hich are consi<span class=\"_ _2\"></span>dered u<span class=\"_ _2\"></span>ncommo<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1db\">for a proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of this sc<span class=\"_ _2\"></span>ale and co<span class=\"_ _2\"></span>mple<span class=\"_ _2\"></span>xit<span class=\"_ _2\"></span>y nor have a<span class=\"_ _2\"></span>n adver<span class=\"_ _2\"></span>se im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the p<span class=\"_ _2\"></span>lant\u2019s abili<span class=\"_ _2\"></span>ty to pro<span class=\"_ _2\"></span>duce over i<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>onal lifes<span class=\"_ _2\"></span>pan. Th<span class=\"_ _2\"></span>ey have, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1dc\">howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, re<span class=\"_ _2\"></span>sulted in a de<span class=\"_ _2\"></span>lay in ramping p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and the<span class=\"_ _2\"></span>refore prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t available fo<span class=\"_ _2\"></span>r sale. W<span class=\"_ _2\"></span>hilst g<span class=\"_ _2\"></span>ood p<span class=\"_ _2\"></span>rogres<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en mad<span class=\"_ _2\"></span>e in reso<span class=\"_ _2\"></span>lving<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1dd\">thes<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>challe<span class=\"_ _2\"></span>nges dur<span class=\"_ _2\"></span>ing the fin<span class=\"_ _2\"></span>al quar<span class=\"_ _2\"></span>ter of F<span class=\"_ _2\"></span>Y 2025, signific<span class=\"_ _2\"></span>ant judg<span class=\"_ _2\"></span>ement is re<span class=\"_ _2\"></span>quired in con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her impa<span class=\"_ _2\"></span>irment in<span class=\"_ _2\"></span>dicato<span class=\"_ _2\"></span>rs ex<span class=\"_ _2\"></span>ist. T<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1de\">Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have consid<span class=\"_ _2\"></span>ered b<span class=\"_ _2\"></span>oth internal a<span class=\"_ _2\"></span>nd ex<span class=\"_ _2\"></span>ternal fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s in app<span class=\"_ _2\"></span>lying t<span class=\"_ _2\"></span>he judg<span class=\"_ _2\"></span>ement, i<span class=\"_ _2\"></span>ncluding th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s current forec<span class=\"_ _2\"></span>ast prof<span class=\"_ _2\"></span>it and ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1df\">per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance agains<span class=\"_ _2\"></span>t the o<span class=\"_ _2\"></span>riginal bu<span class=\"_ _2\"></span>dget<span class=\"_ _2\"></span>, the plant<span class=\"_ _2\"></span>\u2019s abilit<span class=\"_ _2\"></span>y to sc<span class=\"_ _2\"></span>ale up volu<span class=\"_ _2\"></span>mes and t<span class=\"_ _2\"></span>he numb<span class=\"_ _2\"></span>er and magn<span class=\"_ _2\"></span>itude of o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties in e<span class=\"_ _2\"></span>ach tar<span class=\"_ _2\"></span>get<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1e0\">market, inclu<span class=\"_ _2\"></span>ding the l<span class=\"_ _2\"></span>evel of comp<span class=\"_ _2\"></span>etit<span class=\"_ _2\"></span>ion and b<span class=\"_ _2\"></span>arrie<span class=\"_ _2\"></span>rs to entr<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>at exis<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have conclud<span class=\"_ _2\"></span>ed that n<span class=\"_ _2\"></span>o indic<span class=\"_ _2\"></span>ators of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent exis<span class=\"_ _2\"></span>t but<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1e1\">recog<span class=\"_ _2\"></span>nise that fu<span class=\"_ _2\"></span>ture ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s will evo<span class=\"_ _2\"></span>lve as mo<span class=\"_ _2\"></span>re informati<span class=\"_ _2\"></span>on and dat<span class=\"_ _2\"></span>a point<span class=\"_ _2\"></span>s em<span class=\"_ _2\"></span>erge no<span class=\"_ _2\"></span>w that the Gro<span class=\"_ _2\"></span>up is in a pos<span class=\"_ _2\"></span>ition to m<span class=\"_ _2\"></span>ore agg<span class=\"_ _2\"></span>ressi<span class=\"_ _2\"></span>vely<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1e2\">pur<span class=\"_ _2\"></span>sue the o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion c<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd inventor<span class=\"_ _2\"></span>y in pla<span class=\"_ _2\"></span>ce. Should an indi<span class=\"_ _2\"></span>cator of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and an imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1e3\">ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent be re<span class=\"_ _2\"></span>quired, th<span class=\"_ _2\"></span>ere is potent<span class=\"_ _2\"></span>ial that this co<span class=\"_ _2\"></span>uld trig<span class=\"_ _2\"></span>ger a mater<span class=\"_ _2\"></span>ial chang<span class=\"_ _2\"></span>e in the reco<span class=\"_ _2\"></span>verable va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>iven the v<span class=\"_ _2\"></span>alue of the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls4 ws1 gs1e4\">relati<span class=\"_ _2\"></span>ve to materiali<span class=\"_ _2\"></span>ty. There<span class=\"_ _2\"></span>fore the le<span class=\"_ _2\"></span>vel of judg<span class=\"_ _2\"></span>ement in th<span class=\"_ _2\"></span>e appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the account<span class=\"_ _2\"></span>ing poli<span class=\"_ _2\"></span>cy m<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>efinit<span class=\"_ _2\"></span>ion to be d<span class=\"_ _2\"></span>isclo<span class=\"_ _2\"></span>sed as c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al. </div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs1e5\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1e6\">The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent is prima<span class=\"_ _2\"></span>rily a resu<span class=\"_ _2\"></span>lt of physi<span class=\"_ _2\"></span>cal risk<span class=\"_ _2\"></span>s, for e<span class=\"_ _2\"></span>xamp<span class=\"_ _2\"></span>le increa<span class=\"_ _2\"></span>sing </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1e7\">sever<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of flo<span class=\"_ _2\"></span>oding or h<span class=\"_ _2\"></span>igh wind<span class=\"_ _2\"></span>s which coul<span class=\"_ _2\"></span>d impac<span class=\"_ _2\"></span>t the u<span class=\"_ _2\"></span>seful e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c life of the as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he ma<span class=\"_ _2\"></span>ximum us<span class=\"_ _2\"></span>eful life of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1e8\">50<span class=\"_ gs5a\"> </span>year<span class=\"_ _2\"></span>s, rela<span class=\"_ _2\"></span>ting to of<span class=\"_ _2\"></span>fice build<span class=\"_ _2\"></span>ings, wi<span class=\"_ _2\"></span>th primar<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>lant ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s being d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over 3<span class=\"_ _2\"></span>0 year<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e latest d<span class=\"_ _2\"></span>ate for an ass<span class=\"_ _2\"></span>et to be<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1e9\">fully d<span class=\"_ _2\"></span>epreci<span class=\"_ _2\"></span>ated is 206<span class=\"_ _2\"></span>2, with the late<span class=\"_ _2\"></span>st date fo<span class=\"_ _2\"></span>r manufac<span class=\"_ _2\"></span>turing as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently und<span class=\"_ _2\"></span>er cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be 2055. Bas<span class=\"_ _2\"></span>ed on<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1ea\">the site<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>site climate cha<span class=\"_ _2\"></span>nge imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d to date, it is not anti<span class=\"_ _2\"></span>cipated t<span class=\"_ _2\"></span>hat any physic<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s wou<span class=\"_ _2\"></span>ld material<span class=\"_ _2\"></span>ly </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs1eb\">impac<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e Group\u2019s asse<span class=\"_ _2\"></span>ts to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that the<span class=\"_ _2\"></span>ir current c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value or rem<span class=\"_ _2\"></span>aining use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic live<span class=\"_ _2\"></span>s would b<span class=\"_ _2\"></span>e reduce<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1ec\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>ted by pr<span class=\"_ _2\"></span>oac<span class=\"_ _2\"></span>tive a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions to redu<span class=\"_ _2\"></span>ce carb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions<span class=\"_ _2\"></span>, for exam<span class=\"_ _2\"></span>ple gas p<span class=\"_ _2\"></span>owere<span class=\"_ _2\"></span>d boile<span class=\"_ _2\"></span>rs, o<span class=\"_ _2\"></span>r by </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1ed\">potentia<span class=\"_ _2\"></span>l regulati<span class=\"_ _2\"></span>ons to curb c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions are b<span class=\"_ _2\"></span>eing as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s the path to N<span class=\"_ _2\"></span>et Ze<span class=\"_ _2\"></span>ro is planne<span class=\"_ _2\"></span>d in det<span class=\"_ _2\"></span>ail and reg<span class=\"_ _2\"></span>ulators<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1ee\">provi<span class=\"_ _2\"></span>de more t<span class=\"_ _2\"></span>ranspare<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y on their p<span class=\"_ _2\"></span>otential a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch. Base<span class=\"_ _2\"></span>d on the p<span class=\"_ _2\"></span>lanning wor<span class=\"_ _2\"></span>k per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed to date, for ex<span class=\"_ _2\"></span>ample re<span class=\"_ _2\"></span>placing<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1ef\">gas as th<span class=\"_ _2\"></span>e heat so<span class=\"_ _2\"></span>urce with hydro<span class=\"_ _2\"></span>gen, bi<span class=\"_ _2\"></span>ogas o<span class=\"_ _2\"></span>r green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, and the infanc<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e regulator<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch, there is n<span class=\"_ _2\"></span>ot </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1f0\">exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the r<span class=\"_ _2\"></span>emaining us<span class=\"_ _2\"></span>eful econ<span class=\"_ _2\"></span>omic li<span class=\"_ _2\"></span>ves, or t<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value, of th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld by the G<span class=\"_ _2\"></span>roup.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1f1\">The Comp<span class=\"_ _2\"></span>any has minimal as<span class=\"_ _2\"></span>set va<span class=\"_ _2\"></span>lue in market<span class=\"_ _c\"></span>/applic<span class=\"_ _2\"></span>ation s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt where t<span class=\"_ _2\"></span>here is ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls8 ws1 gs1f2\">be a mater<span class=\"_ _2\"></span>ial drop in d<span class=\"_ _2\"></span>emand du<span class=\"_ _2\"></span>e to climate chang<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span></div>Ri<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>t of u<span class=\"_ _2\"></span>se (\u2018<span class=\"_ _2\"></span>ROU<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>At inceptio<span class=\"_ _2\"></span>n of a contrac<span class=\"_ _2\"></span>t, th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>ses w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er a contrac<span class=\"_ _2\"></span>t is, o<span class=\"_ _2\"></span>r contains<span class=\"_ _2\"></span>, a leas<span class=\"_ _2\"></span>e. A contrac<span class=\"_ _2\"></span>t is, or cont<span class=\"_ _2\"></span>ains, a lea<span class=\"_ _2\"></span>se if th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t conveys t<span class=\"_ _2\"></span>he right to cont<span class=\"_ _2\"></span>rol the us<span class=\"_ _2\"></span>e of an ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>et for a per<span class=\"_ _2\"></span>iod of tim<span class=\"_ _2\"></span>e in exchang<span class=\"_ _2\"></span>e for consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n. Leas<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as an ROU as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>nd a corres<span class=\"_ _2\"></span>pond<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e liabilit<span class=\"_ _2\"></span>y at th<span class=\"_ _2\"></span>e date at whi<span class=\"_ _2\"></span>ch the le<span class=\"_ _2\"></span>ased a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e for use by th<span class=\"_ _2\"></span>e Group.<span class=\"_ _2d6\"> </span>At the leas<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement d<span class=\"_ _2\"></span>ate an ROU a<span class=\"_ _2\"></span>sset i<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at cost co<span class=\"_ _2\"></span>mprising t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing: the am<span class=\"_ _2\"></span>ount of the init<span class=\"_ _2\"></span>ial mea<span class=\"_ _2\"></span>surement of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y; any lea<span class=\"_ _2\"></span>se paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s made at o<span class=\"_ _2\"></span>r before th<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement da<span class=\"_ _2\"></span>te less a<span class=\"_ _2\"></span>ny lease i<span class=\"_ _2\"></span>ncentive<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved; any initial dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s; and re<span class=\"_ _2\"></span>storati<span class=\"_ _2\"></span>on cos<span class=\"_ _2\"></span>ts to retur<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set to it<span class=\"_ _2\"></span>s ori<span class=\"_ _2\"></span>ginal condi<span class=\"_ _2\"></span>tion.<span class=\"_ _2d6\"> </span>The R<span class=\"_ _2\"></span>OU as<span class=\"_ _2\"></span>set is d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>ter of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s useful econ<span class=\"_ _2\"></span>omic life an<span class=\"_ _2\"></span>d the lea<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis<span class=\"_ _2\"></span>. If ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship of the RO<span class=\"_ _2\"></span>U ass<span class=\"_ _2\"></span>et trans<span class=\"_ _2\"></span>fers to th<span class=\"_ _2\"></span>e Group at th<span class=\"_ _2\"></span>e end of the l<span class=\"_ _2\"></span>ease ter<span class=\"_ _2\"></span>m or the co<span class=\"_ _2\"></span>st refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the exerci<span class=\"_ _2\"></span>se of a purchas<span class=\"_ _2\"></span>e opti<span class=\"_ _2\"></span>on, dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is calc<span class=\"_ _2\"></span>ulated using t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe of the ass<span class=\"_ _2\"></span>et. Contract<span class=\"_ _2\"></span>s may cont<span class=\"_ _2\"></span>ain bot<span class=\"_ _2\"></span>h leas<span class=\"_ _2\"></span>e and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. The Compa<span class=\"_ _2\"></span>ny alloc<span class=\"_ _2\"></span>ates the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion in th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t to the le<span class=\"_ _2\"></span>ase and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n their re<span class=\"_ _2\"></span>lative s<span class=\"_ _2\"></span>tand<span class=\"_ _2\"></span>-al<span class=\"_ _2\"></span>one pri<span class=\"_ _2\"></span>ces. H<span class=\"_ _2\"></span>owever, f<span class=\"_ _0\"></span>or lea<span class=\"_ _2\"></span>ses of ret<span class=\"_ _2\"></span>ail es<span class=\"_ _2\"></span>tate for w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny is a less<span class=\"_ _2\"></span>ee and for wh<span class=\"_ _2\"></span>ich it has maj<span class=\"_ _2\"></span>or leas<span class=\"_ _2\"></span>es, it h<span class=\"_ _2\"></span>as ele<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d not to sep<span class=\"_ _2\"></span>arate leas<span class=\"_ _2\"></span>e and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>e compo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s and inste<span class=\"_ _2\"></span>ad account<span class=\"_ _2\"></span>s for the<span class=\"_ _2\"></span>se as a single lease component<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w261 h104\" id=\"_a30ade4c-7cf3-4c8b-875c-5711fa01fbe6\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5ab h2a y3042 ff29 fs12 fc4 sc0 ls10d ws113\">Fixtures,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x5ac h2a y3043 ff29 fs12 fc4 sc0 lsc3 wsd2\">Computers</td><td class=\"t m0 x5ab h2a y3044 ff29 fs12 fc4 sc0 ls1 ws1\"> fit<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>s, </td><td class=\"t m0 x5ad h2a y3045 ff29 fs12 fc4 sc0 ls171 ws185\">Right<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x54c h2a y3046 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3047 ff29 fs12 fc4 sc0 ls1 ws1\">La<span class=\"_ _2\"></span>nd and </td><td class=\"t m0 x5af h2a y3048 ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td class=\"t m0 x5b0 h2a y3049 ff29 fs12 fc4 sc0 ls1 ws1\">and m<span class=\"_ _2\"></span>otor</td><td class=\"t m0 x5b1 h2a y304a ff29 fs12 fc4 sc0 ls1 ws1\"> too<span class=\"_ _2\"></span>ls and </td><td class=\"t m0 x5b2 h2a y304b ff29 fs12 fc4 sc0 ls1 ws1\">of us<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y304c ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y304d ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings </td><td class=\"t m0 x5b4 h2a y304e ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y </td><td class=\"t m0 x5b5 h2a y304f ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles </td><td class=\"t m0 x5b6 h2a y3050 ff29 fs12 fc4 sc0 ls1 ws1\">equ<span class=\"_ _2\"></span>ipme<span class=\"_ _2\"></span>nt </td><td class=\"t m0 x5b2 h2a y3051 ff29 fs12 fc4 sc0 ls91 ws9c\">assets<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3052 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3052 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3053 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5b9 h2a y3054 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3055 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x5bb h2a y3056 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x473 h2a y3057 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3058 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3058 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3059 ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y305a w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y305a w1f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">6<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bd y305a w263 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc wsa9\">378<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5be y305a w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bf y305a w264 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c0 y305a w265 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c1 y305a w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c2 y305a w267 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">56<span class=\"_ _2\"></span>6.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f4c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y2f4c w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c4 y2f4c w26a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c5 y2f4c w26b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c6 y2f4c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c7 y2f4c w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c8 y2f4c w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c9 y2f4c w26c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">(6.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305b w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y305b w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cb y305b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ce y305b w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cf y305b w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d0 y305b w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">33.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305c w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y305c w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d2 y305c w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d3 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d4 y305c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d5 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y305c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y305c wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d7 y305d w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d8 y305d w272 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d9 y305d w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5da y305d w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dc y305d w273 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">(9<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dd y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305e w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y305e w1cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5df y305e w275 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">4<span class=\"_ _1\"></span>6<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e0 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e1 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e2 y305e w70 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e3 y305e w276 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">2<span class=\"_ _0\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e4 y305e w277 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305f w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y305f w278 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e5 y305f wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e6 y305f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e7 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e8 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e9 y305f w279 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3060 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ea y3060 w27a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5eb y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y3060 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ed y3060 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ee y3060 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ef y3060 w124 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3061 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f1 y3061 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y3061 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f3 y3061 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3063 w27c h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n</div><div class=\"t m0 x5f4 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f5 y3063 w1f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f6 y3063 w27d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f7 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f8 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f9 y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fa y3063 w27e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">(13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fb y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3064 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fc y3064 w280 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fd y3064 w281 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">458.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y3064 wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fe y3064 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ff y3064 w282 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y3064 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x601 y3064 w284 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls59 wsd7\">60<span class=\"_ _2\"></span>9.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3065 ff28 fs3 fc6 sc0 ls91 ws9c\">Accumulated depreciation<span class=\"_ _eb\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f8b w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y2f8b w150 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x602 y2f8b w285 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x603 y2f8b w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x604 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x605 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2f8b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x27b y2f8b w4a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">215<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3066 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y3066 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x606 y3066 w286 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x607 y3066 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x608 y3066 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x609 y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60b y3066 w217 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3067 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y3067 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60c y3067 w287 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60d y3067 w1b6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60e y3067 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60f y3067 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y3067 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x610 y3067 w288 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3018 w289 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment</div><div class=\"t m0 x611 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x612 y3018 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x613 y3018 w28a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x614 y3018 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x615 y3018 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x616 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x617 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x618 y3018 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3068 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y3068 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y3068 w28c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y3068 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61c y3068 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61d y3068 w28d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y3068 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61f y3068 wfd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y302b w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x620 y302b wa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x621 y302b w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x622 y302b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x623 y302b w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y302b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x624 y302b w28f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls17 ws19\">236.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x625 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x626 y302c w189 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y302c w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62c y3069 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y3069 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y306a w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y306a w290 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62d y306a w291 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62e y306a w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62f y306a w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x630 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y306a w113 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls63 ws96\">24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306b w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y306b w292 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x632 y306b w293 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">219.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x633 y306b w294 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x634 y306b wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">3.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x635 y306b w222 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30f y306b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x636 y306b w295 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">260.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y306c ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x637 y2f23 w32 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">64.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x638 y2f23 w296 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">238<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x639 y2f23 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63a y2f23 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63b y2f23 w297 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63c y2f23 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63d y2f23 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">34<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2fd8 w298 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63e y2fd8 w299 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5b ws62\">2<span class=\"_ _0\"></span>66.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63f y2fd8 w29a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x640 y2fd8 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x641 y2fd8 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x642 y2fd8 w29b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">26.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x643 y2fd8 w78 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f69 w29c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">46.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x644 y2f69 w29d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>95.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x356 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x645 y2f69 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x646 y2f69 wa4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 w29e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5a ws61\">3<span class=\"_ _c\"></span>51.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Rec<span class=\"_ _2\"></span>lass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on rela<span class=\"_ _2\"></span>tes to th<span class=\"_ _2\"></span>e move<span class=\"_ _2\"></span>ment fr<span class=\"_ _2\"></span>om as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e cour<span class=\"_ _2\"></span>se of co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n to the re<span class=\"_ _2\"></span>leva<span class=\"_ _2\"></span>nt ass<span class=\"_ _2\"></span>et ca<span class=\"_ _2\"></span>tego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y whe<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e read<span class=\"_ _2\"></span>y for the<span class=\"_ _2\"></span>ir inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e. Det<span class=\"_ _2\"></span>ails of s<span class=\"_ _2\"></span>igni<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s recla<span class=\"_ _2\"></span>ssi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d are inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>al rev<span class=\"_ _2\"></span>iew. <span class=\"_ _2b\"> </span> <span class=\"_ _7\"></span>F<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owin<span class=\"_ _2\"></span>g the fin<span class=\"_ _2\"></span>al proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t aud<span class=\"_ _2\"></span>it of the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Pan<span class=\"_ _2\"></span>jin) High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>nce Mat<span class=\"_ _2\"></span>erial<span class=\"_ _2\"></span>s Co., Ltd manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng facili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>n China, \u00a321<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s init<span class=\"_ _2\"></span>ially cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as pla<span class=\"_ _2\"></span>nt and ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y in the pr<span class=\"_ _2\"></span>ior y<span class=\"_ _2\"></span>ear have b<span class=\"_ _2\"></span>een r<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>signa<span class=\"_ _2\"></span>ted as la<span class=\"_ _2\"></span>nd and b<span class=\"_ _2\"></span>uildi<span class=\"_ _2\"></span>ngs, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>eir us<span class=\"_ _2\"></span>eful e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mic li<span class=\"_ _2\"></span>ves up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d accord<span class=\"_ _2\"></span>ingly. Th<span class=\"_ _2\"></span>e impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n accumu<span class=\"_ _2\"></span>lated d<span class=\"_ _2\"></span>epr<span class=\"_ _2\"></span>eciat<span class=\"_ _2\"></span>ion b<span class=\"_ _2\"></span>rought fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward w<span class=\"_ _2\"></span>as les<span class=\"_ _2\"></span>s than \u00a30<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m and th<span class=\"_ _2\"></span>erefo<span class=\"_ _2\"></span>re the<span class=\"_ _2\"></span>re is no re<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion w<span class=\"_ _2\"></span>ithin a<span class=\"_ _2\"></span>ccumul<span class=\"_ _2\"></span>ated d<span class=\"_ _2\"></span>epre<span class=\"_ _2\"></span>ciat<span class=\"_ _2\"></span>ion. 2 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Duri<span class=\"_ _2\"></span>ng the p<span class=\"_ _2\"></span>rior y<span class=\"_ _2\"></span>ear, the Group r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent lo<span class=\"_ _2\"></span>ss of \u00a34.<span class=\"_ _2\"></span>6m in rel<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n to prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent wh<span class=\"_ _2\"></span>ich is s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific to i<span class=\"_ _2\"></span>ts g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s manu<span class=\"_ _2\"></span>fact<span class=\"_ _2\"></span>uring o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. T<span class=\"_ _2\"></span>he imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent char<span class=\"_ _2\"></span>ge is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in exc<span class=\"_ _2\"></span>epti<span class=\"_ _2\"></span>onal it<span class=\"_ _2\"></span>ems.<span class=\"_ _2d6\"> </span><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs203\">The fair va<span class=\"_ _2\"></span>lue of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment is n<span class=\"_ _2\"></span>ot material<span class=\"_ _2\"></span>ly dif<span class=\"_ _2\"></span>ferent to it<span class=\"_ _2\"></span>s car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs204\">The Comp<span class=\"_ _2\"></span>any has no prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant or eq<span class=\"_ _2\"></span>uipment.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs205\">At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024, the Group l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d a small numb<span class=\"_ _2\"></span>er of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, princi<span class=\"_ _2\"></span>pally lan<span class=\"_ _2\"></span>d and buildin<span class=\"_ _2\"></span>gs:<span class=\"_ _2d6\"> </span></div><div class=\"gs206\"><table class=\"s w29f h106\" id=\"_30ca1ad0-e94f-45d4-bc71-b1825ad2a5db\"><tr><td></td><td class=\"t m0 x647 h2a y306d ff29 fs12 fc4 sc0 lsc5 wsd4\">Land and<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y306e ff29 fs12 fc4 sc0 ls171 ws185\">Motor<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x648 h2a y306f ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td></td></tr><tr><td></td><td class=\"t m0 x649 h2a y3070 ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64a h2a y3071 ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64b h2a y3072 ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3072 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x64c h2a y3073 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y3074 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3076 ff28 fs3 fc6 sc0 ls1 ws1\">Rig<span class=\"_ _2\"></span>ht of u<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _191\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _14b\"> </span> <span class=\"_ _1cf\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3077 w2a0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64d y3077 w2a1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64e y3077 w5c hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64f y3077 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x650 y3077 w40 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3078 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x651 y3078 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y3078 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x653 y3078 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x654 y3078 w2a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3079 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y3079 w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x656 y3079 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y3079 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x658 y3079 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307a w2a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x659 y307a w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y307a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65a y307a w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65b y307a w212 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307b w2a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65c y307b w2a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65d y307b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y307b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y307b w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307c w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65e y307c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65f y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x660 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x661 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307d w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y307d w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x662 y307d w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x663 y307d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x664 y307d wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w2a7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Ba<span class=\"_ _2\"></span>lanc<span class=\"_ _2\"></span>e at 30 S<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x665 y2f69 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x666 y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1e1 y2f69 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x667 y2f69 w297 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs207\">The info<span class=\"_ _2\"></span>rmatio<span class=\"_ _2\"></span>n in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociated w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e right of use a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts is di<span class=\"_ _2\"></span>sclo<span class=\"_ _2\"></span>sed in note 20.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs208\">L<span class=\"_ _2\"></span>and and buil<span class=\"_ _2\"></span>ding right of us<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are primar<span class=\"_ _2\"></span>ily leas<span class=\"_ _2\"></span>es to supp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g capa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "10. PR<span class=\"_ _2\"></span>OPE<span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>Y<span class=\"_ _b\"></span>, PL<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NT A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D EQ<span class=\"_ _2\"></span>UI<span class=\"_ _2\"></span>PM<span class=\"_ _2\"></span>EN<span class=\"_ _2\"></span>T<span class=\"_ _2d6\"> </span>Ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span>All ow<span class=\"_ _2\"></span>ned ite<span class=\"_ _2\"></span>ms of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at histo<span class=\"_ _2\"></span>rical co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss accumu<span class=\"_ _2\"></span>lated de<span class=\"_ _2\"></span>preciat<span class=\"_ _2\"></span>ion and p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>n for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of self-<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ted as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e cost of ma<span class=\"_ _2\"></span>terials, d<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>t labo<span class=\"_ _2\"></span>ur and an ap<span class=\"_ _2\"></span>propria<span class=\"_ _2\"></span>te propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tion of ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Subse<span class=\"_ _2\"></span>quent cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are includ<span class=\"_ _2\"></span>ed in the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>\u2019s carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt or recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s a sepa<span class=\"_ _2\"></span>rate ass<span class=\"_ _2\"></span>et, as ap<span class=\"_ _2\"></span>propr<span class=\"_ _2\"></span>iate, only wh<span class=\"_ _2\"></span>en it is pro<span class=\"_ _2\"></span>bable that future e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he item wil<span class=\"_ _2\"></span>l flow to the G<span class=\"_ _2\"></span>roup and th<span class=\"_ _2\"></span>e cost of t<span class=\"_ _2\"></span>he item ca<span class=\"_ _2\"></span>n be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly. All other repair<span class=\"_ _2\"></span>s and ma<span class=\"_ _2\"></span>intenance cos<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e charged to t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment dur<span class=\"_ _2\"></span>ing the finan<span class=\"_ _2\"></span>cial year in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owing cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating to th<span class=\"_ _2\"></span>e constr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion of qua<span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tual cost in<span class=\"_ _2\"></span>curred w<span class=\"_ _2\"></span>here the fund<span class=\"_ _2\"></span>s are bor<span class=\"_ _2\"></span>rowed sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y to fund the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t. All ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed as incu<span class=\"_ _2\"></span>rred.<span class=\"_ _2d6\"> </span>Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span>Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Impairments<span class=\"_ _2d6\"> </span>At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s. <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s mad<span class=\"_ _2\"></span>e in r<span class=\"_ _2\"></span>ela<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on to t<span class=\"_ _2\"></span>he a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t of w<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mpa<span class=\"_ _2\"></span>ir<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ato<span class=\"_ _2\"></span>rs e<span class=\"_ _2\"></span>xi<span class=\"_ _2\"></span>st a<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e </span>Group\u2019<span class=\"_ _b\"></span>s PEEK manuf<span class=\"_ _0\"></span>acturing assets<span class=\"_ _0\"></span> in China. At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s wheth<span class=\"_ _2\"></span>er there a<span class=\"_ _2\"></span>re indic<span class=\"_ _2\"></span>ators t<span class=\"_ _2\"></span>hat its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts may b<span class=\"_ _2\"></span>e impaire<span class=\"_ _2\"></span>d. This a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt conside<span class=\"_ _2\"></span>rs a w<span class=\"_ _2\"></span>ide range of p<span class=\"_ _2\"></span>otential ind<span class=\"_ _2\"></span>icator<span class=\"_ _2\"></span>s, inclu<span class=\"_ _2\"></span>ding tho<span class=\"_ _2\"></span>se det<span class=\"_ _2\"></span>aile<span class=\"_ _2\"></span>d in IA<span class=\"_ _2\"></span>S 36 \u2013 I<span class=\"_ _2\"></span>mpair<span class=\"_ _2\"></span>ment of A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e level of ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent require<span class=\"_ _2\"></span>d varie<span class=\"_ _2\"></span>s acros<span class=\"_ _2\"></span>s the Group\u2019s ass<span class=\"_ _2\"></span>et base b<span class=\"_ _2\"></span>ut is consid<span class=\"_ _2\"></span>ered m<span class=\"_ _2\"></span>ore signif<span class=\"_ _2\"></span>icant w<span class=\"_ _2\"></span>hen an as<span class=\"_ _2\"></span>set is n<span class=\"_ _2\"></span>ew and op<span class=\"_ _2\"></span>erating w<span class=\"_ _2\"></span>ell bel<span class=\"_ _2\"></span>ow cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y wit<span class=\"_ _2\"></span>h cost<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to excee<span class=\"_ _2\"></span>d the revenu<span class=\"_ _2\"></span>e gene<span class=\"_ _2\"></span>rated and th<span class=\"_ _2\"></span>erefore re<span class=\"_ _2\"></span>quiring on<span class=\"_ _2\"></span>going fun<span class=\"_ _2\"></span>ding. Th<span class=\"_ _2\"></span>e Group com<span class=\"_ _2\"></span>plete<span class=\"_ _2\"></span>d the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of its P<span class=\"_ _2\"></span>EEK manufac<span class=\"_ _2\"></span>turing<span class=\"_ _2\"></span> plant in China during t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024 at a total cost o<span class=\"_ _2\"></span>f c.\u00a365m and a book v<span class=\"_ _2\"></span>alue at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 of \u00a36<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.4m.<span class=\"_ _2d6\"> </span>The P<span class=\"_ _2\"></span>EEK plant has e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>rience<span class=\"_ _2\"></span>d ope<span class=\"_ _2\"></span>rational c<span class=\"_ _2\"></span>halleng<span class=\"_ _2\"></span>es durin<span class=\"_ _2\"></span>g the commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ing and st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t-up pha<span class=\"_ _2\"></span>ses, n<span class=\"_ _2\"></span>one of w<span class=\"_ _2\"></span>hich are consi<span class=\"_ _2\"></span>dered u<span class=\"_ _2\"></span>ncommo<span class=\"_ _2\"></span>n for a proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of this sc<span class=\"_ _2\"></span>ale and co<span class=\"_ _2\"></span>mple<span class=\"_ _2\"></span>xit<span class=\"_ _2\"></span>y nor have a<span class=\"_ _2\"></span>n adver<span class=\"_ _2\"></span>se im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the p<span class=\"_ _2\"></span>lant\u2019s abili<span class=\"_ _2\"></span>ty to pro<span class=\"_ _2\"></span>duce over i<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>onal lifes<span class=\"_ _2\"></span>pan. Th<span class=\"_ _2\"></span>ey have, howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, re<span class=\"_ _2\"></span>sulted in a de<span class=\"_ _2\"></span>lay in ramping p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and the<span class=\"_ _2\"></span>refore prod<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>t available fo<span class=\"_ _2\"></span>r sale. W<span class=\"_ _2\"></span>hilst g<span class=\"_ _2\"></span>ood p<span class=\"_ _2\"></span>rogres<span class=\"_ _2\"></span>s has be<span class=\"_ _2\"></span>en mad<span class=\"_ _2\"></span>e in reso<span class=\"_ _2\"></span>lving<span class=\"_ _2\"></span> thes<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>challe<span class=\"_ _2\"></span>nges dur<span class=\"_ _2\"></span>ing the fin<span class=\"_ _2\"></span>al quar<span class=\"_ _2\"></span>ter of F<span class=\"_ _2\"></span>Y 2025, signific<span class=\"_ _2\"></span>ant judg<span class=\"_ _2\"></span>ement is re<span class=\"_ _2\"></span>quired in con<span class=\"_ _2\"></span>sider<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her impa<span class=\"_ _2\"></span>irment in<span class=\"_ _2\"></span>dicato<span class=\"_ _2\"></span>rs ex<span class=\"_ _2\"></span>ist. T<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span> Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have consid<span class=\"_ _2\"></span>ered b<span class=\"_ _2\"></span>oth internal a<span class=\"_ _2\"></span>nd ex<span class=\"_ _2\"></span>ternal fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s in app<span class=\"_ _2\"></span>lying t<span class=\"_ _2\"></span>he judg<span class=\"_ _2\"></span>ement, i<span class=\"_ _2\"></span>ncluding th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s current forec<span class=\"_ _2\"></span>ast prof<span class=\"_ _2\"></span>it and ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance agains<span class=\"_ _2\"></span>t the o<span class=\"_ _2\"></span>riginal bu<span class=\"_ _2\"></span>dget<span class=\"_ _2\"></span>, the plant<span class=\"_ _2\"></span>\u2019s abilit<span class=\"_ _2\"></span>y to sc<span class=\"_ _2\"></span>ale up volu<span class=\"_ _2\"></span>mes and t<span class=\"_ _2\"></span>he numb<span class=\"_ _2\"></span>er and magn<span class=\"_ _2\"></span>itude of o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties in e<span class=\"_ _2\"></span>ach tar<span class=\"_ _2\"></span>get<span class=\"_ _2\"></span> market, inclu<span class=\"_ _2\"></span>ding the l<span class=\"_ _2\"></span>evel of comp<span class=\"_ _2\"></span>etit<span class=\"_ _2\"></span>ion and b<span class=\"_ _2\"></span>arrie<span class=\"_ _2\"></span>rs to entr<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>at exis<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s have conclud<span class=\"_ _2\"></span>ed that n<span class=\"_ _2\"></span>o indic<span class=\"_ _2\"></span>ators of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent exis<span class=\"_ _2\"></span>t but<span class=\"_ _2\"></span> recog<span class=\"_ _2\"></span>nise that fu<span class=\"_ _2\"></span>ture ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s will evo<span class=\"_ _2\"></span>lve as mo<span class=\"_ _2\"></span>re informati<span class=\"_ _2\"></span>on and dat<span class=\"_ _2\"></span>a point<span class=\"_ _2\"></span>s em<span class=\"_ _2\"></span>erge no<span class=\"_ _2\"></span>w that the Gro<span class=\"_ _2\"></span>up is in a pos<span class=\"_ _2\"></span>ition to m<span class=\"_ _2\"></span>ore agg<span class=\"_ _2\"></span>ressi<span class=\"_ _2\"></span>vely<span class=\"_ _2\"></span> pur<span class=\"_ _2\"></span>sue the o<span class=\"_ _2\"></span>ppor<span class=\"_ _2\"></span>tuni<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion c<span class=\"_ _2\"></span>apaci<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd inventor<span class=\"_ _2\"></span>y in pla<span class=\"_ _2\"></span>ce. Should an indi<span class=\"_ _2\"></span>cator of im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent be id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>ed and an imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent be re<span class=\"_ _2\"></span>quired, th<span class=\"_ _2\"></span>ere is potent<span class=\"_ _2\"></span>ial that this co<span class=\"_ _2\"></span>uld trig<span class=\"_ _2\"></span>ger a mater<span class=\"_ _2\"></span>ial chang<span class=\"_ _2\"></span>e in the reco<span class=\"_ _2\"></span>verable va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>iven the v<span class=\"_ _2\"></span>alue of the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span> relati<span class=\"_ _2\"></span>ve to materiali<span class=\"_ _2\"></span>ty. There<span class=\"_ _2\"></span>fore the le<span class=\"_ _2\"></span>vel of judg<span class=\"_ _2\"></span>ement in th<span class=\"_ _2\"></span>e appli<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the account<span class=\"_ _2\"></span>ing poli<span class=\"_ _2\"></span>cy m<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>s the d<span class=\"_ _2\"></span>efinit<span class=\"_ _2\"></span>ion to be d<span class=\"_ _2\"></span>isclo<span class=\"_ _2\"></span>sed as c<span class=\"_ _2\"></span>ritic<span class=\"_ _2\"></span>al. Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent is prima<span class=\"_ _2\"></span>rily a resu<span class=\"_ _2\"></span>lt of physi<span class=\"_ _2\"></span>cal risk<span class=\"_ _2\"></span>s, for e<span class=\"_ _2\"></span>xamp<span class=\"_ _2\"></span>le increa<span class=\"_ _2\"></span>sing sever<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of flo<span class=\"_ _2\"></span>oding or h<span class=\"_ _2\"></span>igh wind<span class=\"_ _2\"></span>s which coul<span class=\"_ _2\"></span>d impac<span class=\"_ _2\"></span>t the u<span class=\"_ _2\"></span>seful e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c life of the as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he ma<span class=\"_ _2\"></span>ximum us<span class=\"_ _2\"></span>eful life of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s is 50<span class=\"_ gs5a\"> </span>year<span class=\"_ _2\"></span>s, rela<span class=\"_ _2\"></span>ting to of<span class=\"_ _2\"></span>fice build<span class=\"_ _2\"></span>ings, wi<span class=\"_ _2\"></span>th primar<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>lant ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s being d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over 3<span class=\"_ _2\"></span>0 year<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e latest d<span class=\"_ _2\"></span>ate for an ass<span class=\"_ _2\"></span>et to be<span class=\"_ _2\"></span> fully d<span class=\"_ _2\"></span>epreci<span class=\"_ _2\"></span>ated is 206<span class=\"_ _2\"></span>2, with the late<span class=\"_ _2\"></span>st date fo<span class=\"_ _2\"></span>r manufac<span class=\"_ _2\"></span>turing as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s curr<span class=\"_ _2\"></span>ently und<span class=\"_ _2\"></span>er cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be 2055. Bas<span class=\"_ _2\"></span>ed on<span class=\"_ _2\"></span> the site<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>site climate cha<span class=\"_ _2\"></span>nge imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t asse<span class=\"_ _2\"></span>ssm<span class=\"_ _2\"></span>ents p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d to date, it is not anti<span class=\"_ _2\"></span>cipated t<span class=\"_ _2\"></span>hat any physic<span class=\"_ _2\"></span>al risk<span class=\"_ _2\"></span>s wou<span class=\"_ _2\"></span>ld material<span class=\"_ _2\"></span>ly impac<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e Group\u2019s asse<span class=\"_ _2\"></span>ts to th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that the<span class=\"_ _2\"></span>ir current c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value or rem<span class=\"_ _2\"></span>aining use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic live<span class=\"_ _2\"></span>s would b<span class=\"_ _2\"></span>e reduce<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts w<span class=\"_ _2\"></span>hich may b<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>ted by pr<span class=\"_ _2\"></span>oac<span class=\"_ _2\"></span>tive a<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions to redu<span class=\"_ _2\"></span>ce carb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions<span class=\"_ _2\"></span>, for exam<span class=\"_ _2\"></span>ple gas p<span class=\"_ _2\"></span>owere<span class=\"_ _2\"></span>d boile<span class=\"_ _2\"></span>rs, o<span class=\"_ _2\"></span>r by potentia<span class=\"_ _2\"></span>l regulati<span class=\"_ _2\"></span>ons to curb c<span class=\"_ _2\"></span>arb<span class=\"_ _2\"></span>on emis<span class=\"_ _2\"></span>sions are b<span class=\"_ _2\"></span>eing as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed a<span class=\"_ _2\"></span>s the path to N<span class=\"_ _2\"></span>et Ze<span class=\"_ _2\"></span>ro is planne<span class=\"_ _2\"></span>d in det<span class=\"_ _2\"></span>ail and reg<span class=\"_ _2\"></span>ulators<span class=\"_ _2\"></span> provi<span class=\"_ _2\"></span>de more t<span class=\"_ _2\"></span>ranspare<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y on their p<span class=\"_ _2\"></span>otential a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch. Base<span class=\"_ _2\"></span>d on the p<span class=\"_ _2\"></span>lanning wor<span class=\"_ _2\"></span>k per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed to date, for ex<span class=\"_ _2\"></span>ample re<span class=\"_ _2\"></span>placing<span class=\"_ _2\"></span> gas as th<span class=\"_ _2\"></span>e heat so<span class=\"_ _2\"></span>urce with hydro<span class=\"_ _2\"></span>gen, bi<span class=\"_ _2\"></span>ogas o<span class=\"_ _2\"></span>r green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, and the infanc<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e regulator<span class=\"_ _2\"></span>y a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch, there is n<span class=\"_ _2\"></span>ot exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e a material im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t on the r<span class=\"_ _2\"></span>emaining us<span class=\"_ _2\"></span>eful econ<span class=\"_ _2\"></span>omic li<span class=\"_ _2\"></span>ves, or t<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value, of th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld by the G<span class=\"_ _2\"></span>roup.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has minimal as<span class=\"_ _2\"></span>set va<span class=\"_ _2\"></span>lue in market<span class=\"_ _c\"></span>/applic<span class=\"_ _2\"></span>ation s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt where t<span class=\"_ _2\"></span>here is ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be a mater<span class=\"_ _2\"></span>ial drop in d<span class=\"_ _2\"></span>emand du<span class=\"_ _2\"></span>e to climate chang<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span>Ri<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>t of u<span class=\"_ _2\"></span>se (\u2018<span class=\"_ _2\"></span>ROU<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>At inceptio<span class=\"_ _2\"></span>n of a contrac<span class=\"_ _2\"></span>t, th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>ses w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er a contrac<span class=\"_ _2\"></span>t is, o<span class=\"_ _2\"></span>r contains<span class=\"_ _2\"></span>, a leas<span class=\"_ _2\"></span>e. A contrac<span class=\"_ _2\"></span>t is, or cont<span class=\"_ _2\"></span>ains, a lea<span class=\"_ _2\"></span>se if th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t conveys t<span class=\"_ _2\"></span>he right to cont<span class=\"_ _2\"></span>rol the us<span class=\"_ _2\"></span>e of an ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>et for a per<span class=\"_ _2\"></span>iod of tim<span class=\"_ _2\"></span>e in exchang<span class=\"_ _2\"></span>e for consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n. Leas<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as an ROU as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>nd a corres<span class=\"_ _2\"></span>pond<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e liabilit<span class=\"_ _2\"></span>y at th<span class=\"_ _2\"></span>e date at whi<span class=\"_ _2\"></span>ch the le<span class=\"_ _2\"></span>ased a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e for use by th<span class=\"_ _2\"></span>e Group.<span class=\"_ _2d6\"> </span>At the leas<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement d<span class=\"_ _2\"></span>ate an ROU a<span class=\"_ _2\"></span>sset i<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at cost co<span class=\"_ _2\"></span>mprising t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing: the am<span class=\"_ _2\"></span>ount of the init<span class=\"_ _2\"></span>ial mea<span class=\"_ _2\"></span>surement of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y; any lea<span class=\"_ _2\"></span>se paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s made at o<span class=\"_ _2\"></span>r before th<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement da<span class=\"_ _2\"></span>te less a<span class=\"_ _2\"></span>ny lease i<span class=\"_ _2\"></span>ncentive<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved; any initial dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s; and re<span class=\"_ _2\"></span>storati<span class=\"_ _2\"></span>on cos<span class=\"_ _2\"></span>ts to retur<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set to it<span class=\"_ _2\"></span>s ori<span class=\"_ _2\"></span>ginal condi<span class=\"_ _2\"></span>tion.<span class=\"_ _2d6\"> </span>The R<span class=\"_ _2\"></span>OU as<span class=\"_ _2\"></span>set is d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>ter of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s useful econ<span class=\"_ _2\"></span>omic life an<span class=\"_ _2\"></span>d the lea<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis<span class=\"_ _2\"></span>. If ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship of the RO<span class=\"_ _2\"></span>U ass<span class=\"_ _2\"></span>et trans<span class=\"_ _2\"></span>fers to th<span class=\"_ _2\"></span>e Group at th<span class=\"_ _2\"></span>e end of the l<span class=\"_ _2\"></span>ease ter<span class=\"_ _2\"></span>m or the co<span class=\"_ _2\"></span>st refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the exerci<span class=\"_ _2\"></span>se of a purchas<span class=\"_ _2\"></span>e opti<span class=\"_ _2\"></span>on, dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is calc<span class=\"_ _2\"></span>ulated using t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe of the ass<span class=\"_ _2\"></span>et. Contract<span class=\"_ _2\"></span>s may cont<span class=\"_ _2\"></span>ain bot<span class=\"_ _2\"></span>h leas<span class=\"_ _2\"></span>e and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. The Compa<span class=\"_ _2\"></span>ny alloc<span class=\"_ _2\"></span>ates the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion in th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t to the le<span class=\"_ _2\"></span>ase and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n their re<span class=\"_ _2\"></span>lative s<span class=\"_ _2\"></span>tand<span class=\"_ _2\"></span>-al<span class=\"_ _2\"></span>one pri<span class=\"_ _2\"></span>ces. H<span class=\"_ _2\"></span>owever, f<span class=\"_ _0\"></span>or lea<span class=\"_ _2\"></span>ses of ret<span class=\"_ _2\"></span>ail es<span class=\"_ _2\"></span>tate for w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny is a less<span class=\"_ _2\"></span>ee and for wh<span class=\"_ _2\"></span>ich it has maj<span class=\"_ _2\"></span>or leas<span class=\"_ _2\"></span>es, it h<span class=\"_ _2\"></span>as ele<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d not to sep<span class=\"_ _2\"></span>arate leas<span class=\"_ _2\"></span>e and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>e compo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s and inste<span class=\"_ _2\"></span>ad account<span class=\"_ _2\"></span>s for the<span class=\"_ _2\"></span>se as a single lease component<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w261 h104\" id=\"_a30ade4c-7cf3-4c8b-875c-5711fa01fbe6\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x5ab h2a y3042 ff29 fs12 fc4 sc0 ls10d ws113\">Fixtures,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x5ac h2a y3043 ff29 fs12 fc4 sc0 lsc3 wsd2\">Computers</td><td class=\"t m0 x5ab h2a y3044 ff29 fs12 fc4 sc0 ls1 ws1\"> fit<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>s, </td><td class=\"t m0 x5ad h2a y3045 ff29 fs12 fc4 sc0 ls171 ws185\">Right<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x54c h2a y3046 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3047 ff29 fs12 fc4 sc0 ls1 ws1\">La<span class=\"_ _2\"></span>nd and </td><td class=\"t m0 x5af h2a y3048 ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td class=\"t m0 x5b0 h2a y3049 ff29 fs12 fc4 sc0 ls1 ws1\">and m<span class=\"_ _2\"></span>otor</td><td class=\"t m0 x5b1 h2a y304a ff29 fs12 fc4 sc0 ls1 ws1\"> too<span class=\"_ _2\"></span>ls and </td><td class=\"t m0 x5b2 h2a y304b ff29 fs12 fc4 sc0 ls1 ws1\">of us<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y304c ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y304d ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings </td><td class=\"t m0 x5b4 h2a y304e ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y </td><td class=\"t m0 x5b5 h2a y304f ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles </td><td class=\"t m0 x5b6 h2a y3050 ff29 fs12 fc4 sc0 ls1 ws1\">equ<span class=\"_ _2\"></span>ipme<span class=\"_ _2\"></span>nt </td><td class=\"t m0 x5b2 h2a y3051 ff29 fs12 fc4 sc0 ls91 ws9c\">assets<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3052 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3052 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3053 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5b9 h2a y3054 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3055 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x5bb h2a y3056 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x473 h2a y3057 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3058 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3058 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3059 ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y305a w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y305a w1f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">6<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bd y305a w263 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc wsa9\">378<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5be y305a w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bf y305a w264 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">4.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c0 y305a w265 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c1 y305a w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c2 y305a w267 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">56<span class=\"_ _2\"></span>6.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f4c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y2f4c w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c4 y2f4c w26a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c5 y2f4c w26b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c6 y2f4c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c7 y2f4c w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c8 y2f4c w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c9 y2f4c w26c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">(6.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305b w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y305b w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cb y305b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y305b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ce y305b w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cf y305b w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d0 y305b w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">33.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305c w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y305c w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d2 y305c w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d3 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d4 y305c w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d5 y305c wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y305c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y305c wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d7 y305d w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d8 y305d w272 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d9 y305d w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5da y305d w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dc y305d w273 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls71 ws11d\">(9<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5dd y305d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305e w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y305e w1cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">6<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5df y305e w275 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">4<span class=\"_ _1\"></span>6<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e0 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e1 y305e w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e2 y305e w70 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e3 y305e w276 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">2<span class=\"_ _0\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e4 y305e w277 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">5<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>8.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y305f w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y305f w278 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e5 y305f wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e6 y305f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e7 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e8 y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y305f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5e9 y305f w279 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3060 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ca y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ea y3060 w27a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5eb y3060 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y3060 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ed y3060 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ee y3060 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ef y3060 w124 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3061 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f1 y3061 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cc y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5cd y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5db y3061 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y3061 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f3 y3061 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3063 w27c h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n</div><div class=\"t m0 x5f4 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f5 y3063 w1f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f6 y3063 w27d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f7 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f8 y3063 wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f9 y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fa y3063 w27e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">(13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fb y3063 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3064 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fc y3064 w280 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">91.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fd y3064 w281 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">458.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47b y3064 wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5fe y3064 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ff y3064 w282 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls15 ws15\">13<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y3064 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x601 y3064 w284 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls59 wsd7\">60<span class=\"_ _2\"></span>9.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3065 ff28 fs3 fc6 sc0 ls91 ws9c\">Accumulated depreciation<span class=\"_ _eb\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f8b w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5bc y2f8b w150 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x602 y2f8b w285 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x603 y2f8b w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x604 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x605 y2f8b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x325 y2f8b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x27b y2f8b w4a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">215<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3066 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5c3 y3066 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x606 y3066 w286 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x607 y3066 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x608 y3066 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x609 y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3066 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60b y3066 w217 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3067 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d1 y3067 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60c y3067 w287 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60d y3067 w1b6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60e y3067 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60f y3067 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y3067 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x610 y3067 w288 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3018 w289 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment</div><div class=\"t m0 x611 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x612 y3018 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x613 y3018 w28a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x614 y3018 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x615 y3018 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x616 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x617 y3018 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x618 y3018 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">4.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3068 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y3068 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y3068 w28c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y3068 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61c y3068 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61d y3068 w28d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y3068 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61f y3068 wfd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5de y302b w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">23.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x620 y302b wa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x621 y302b w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x622 y302b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x623 y302b w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y302b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x624 y302b w28f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls17 ws19\">236.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y302c w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x625 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x626 y302c w189 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y302c w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y302c w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f0 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62c y3069 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x629 y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62b y3069 w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x619 y306a w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61a y306a w290 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62d y306a w291 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62e y306a w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x62f y306a w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x630 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x501 y306a w113 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls63 ws96\">24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306b w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y306b w292 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">26.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x632 y306b w293 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">219.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x633 y306b w294 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x634 y306b wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">3.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x635 y306b w222 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">4<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30f y306b w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x636 y306b w295 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls91 ws9c\">260.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y306c ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x637 y2f23 w32 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">64.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x638 y2f23 w296 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">238<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x639 y2f23 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls95 ws133\">3.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63a y2f23 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63b y2f23 w297 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63c y2f23 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">32<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63d y2f23 w9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls90 wse2\">34<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2fd8 w298 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">4<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63e y2fd8 w299 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5b ws62\">2<span class=\"_ _0\"></span>66.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x63f y2fd8 w29a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x640 y2fd8 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x641 y2fd8 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x642 y2fd8 w29b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">26.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x643 y2fd8 w78 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f69 w29c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">46.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x644 y2f69 w29d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>95.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x356 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x645 y2f69 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x646 y2f69 wa4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w266 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">93.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4e3 y2f69 w29e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls5a ws61\">3<span class=\"_ _c\"></span>51.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Rec<span class=\"_ _2\"></span>lass<span class=\"_ _2\"></span>ific<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>on rela<span class=\"_ _2\"></span>tes to th<span class=\"_ _2\"></span>e move<span class=\"_ _2\"></span>ment fr<span class=\"_ _2\"></span>om as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e cour<span class=\"_ _2\"></span>se of co<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n to the re<span class=\"_ _2\"></span>leva<span class=\"_ _2\"></span>nt ass<span class=\"_ _2\"></span>et ca<span class=\"_ _2\"></span>tego<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y whe<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s ar<span class=\"_ _2\"></span>e read<span class=\"_ _2\"></span>y for the<span class=\"_ _2\"></span>ir inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e. Det<span class=\"_ _2\"></span>ails of s<span class=\"_ _2\"></span>igni<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s recla<span class=\"_ _2\"></span>ssi<span class=\"_ _2\"></span>fie<span class=\"_ _2\"></span>d are inc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>d in the F<span class=\"_ _2\"></span>inanci<span class=\"_ _2\"></span>al rev<span class=\"_ _2\"></span>iew. <span class=\"_ _2b\"> </span> <span class=\"_ _7\"></span>F<span class=\"_ _2\"></span>oll<span class=\"_ _2\"></span>owin<span class=\"_ _2\"></span>g the fin<span class=\"_ _2\"></span>al proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t aud<span class=\"_ _2\"></span>it of the V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Pan<span class=\"_ _2\"></span>jin) High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>nce Mat<span class=\"_ _2\"></span>erial<span class=\"_ _2\"></span>s Co., Ltd manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng facili<span class=\"_ _2\"></span>ty i<span class=\"_ _2\"></span>n China, \u00a321<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s init<span class=\"_ _2\"></span>ially cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>ise<span class=\"_ _2\"></span>d as pla<span class=\"_ _2\"></span>nt and ma<span class=\"_ _2\"></span>chine<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y in the pr<span class=\"_ _2\"></span>ior y<span class=\"_ _2\"></span>ear have b<span class=\"_ _2\"></span>een r<span class=\"_ _2\"></span>ede<span class=\"_ _2\"></span>signa<span class=\"_ _2\"></span>ted as la<span class=\"_ _2\"></span>nd and b<span class=\"_ _2\"></span>uildi<span class=\"_ _2\"></span>ngs, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>eir us<span class=\"_ _2\"></span>eful e<span class=\"_ _2\"></span>cono<span class=\"_ _2\"></span>mic li<span class=\"_ _2\"></span>ves up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d accord<span class=\"_ _2\"></span>ingly. Th<span class=\"_ _2\"></span>e impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n accumu<span class=\"_ _2\"></span>lated d<span class=\"_ _2\"></span>epr<span class=\"_ _2\"></span>eciat<span class=\"_ _2\"></span>ion b<span class=\"_ _2\"></span>rought fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward w<span class=\"_ _2\"></span>as les<span class=\"_ _2\"></span>s than \u00a30<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m and th<span class=\"_ _2\"></span>erefo<span class=\"_ _2\"></span>re the<span class=\"_ _2\"></span>re is no re<span class=\"_ _2\"></span>clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion w<span class=\"_ _2\"></span>ithin a<span class=\"_ _2\"></span>ccumul<span class=\"_ _2\"></span>ated d<span class=\"_ _2\"></span>epre<span class=\"_ _2\"></span>ciat<span class=\"_ _2\"></span>ion. 2 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Duri<span class=\"_ _2\"></span>ng the p<span class=\"_ _2\"></span>rior y<span class=\"_ _2\"></span>ear, the Group r<span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d an imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent lo<span class=\"_ _2\"></span>ss of \u00a34.<span class=\"_ _2\"></span>6m in rel<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n to prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and e<span class=\"_ _2\"></span>quipm<span class=\"_ _2\"></span>ent wh<span class=\"_ _2\"></span>ich is s<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ific to i<span class=\"_ _2\"></span>ts g<span class=\"_ _2\"></span>ear<span class=\"_ _2\"></span>s manu<span class=\"_ _2\"></span>fact<span class=\"_ _2\"></span>uring o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>ns. T<span class=\"_ _2\"></span>he imp<span class=\"_ _2\"></span>airm<span class=\"_ _2\"></span>ent char<span class=\"_ _2\"></span>ge is in<span class=\"_ _2\"></span>clud<span class=\"_ _2\"></span>ed in exc<span class=\"_ _2\"></span>epti<span class=\"_ _2\"></span>onal it<span class=\"_ _2\"></span>ems.<span class=\"_ _2d6\"> </span>The fair va<span class=\"_ _2\"></span>lue of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _2\"></span>uipment is n<span class=\"_ _2\"></span>ot material<span class=\"_ _2\"></span>ly dif<span class=\"_ _2\"></span>ferent to it<span class=\"_ _2\"></span>s car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has no prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant or eq<span class=\"_ _2\"></span>uipment.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024, the Group l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d a small numb<span class=\"_ _2\"></span>er of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, princi<span class=\"_ _2\"></span>pally lan<span class=\"_ _2\"></span>d and buildin<span class=\"_ _2\"></span>gs:<span class=\"_ _2d6\"> </span><table class=\"s w29f h106\" id=\"_30ca1ad0-e94f-45d4-bc71-b1825ad2a5db\"><tr><td></td><td class=\"t m0 x647 h2a y306d ff29 fs12 fc4 sc0 lsc5 wsd4\">Land and<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y306e ff29 fs12 fc4 sc0 ls171 ws185\">Motor<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x648 h2a y306f ff29 fs12 fc4 sc0 ls1 ws1\">Pla<span class=\"_ _2\"></span>nt and </td><td></td></tr><tr><td></td><td class=\"t m0 x649 h2a y3070 ff29 fs12 fc4 sc0 lsc5 wsd4\">buildings<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64a h2a y3071 ff29 fs12 fc4 sc0 ls151 ws15f\">vehicles<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x64b h2a y3072 ff29 fs12 fc4 sc0 ls151 ws15f\">machiner<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3072 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x64c h2a y3073 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y3074 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3075 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3076 ff28 fs3 fc6 sc0 ls1 ws1\">Rig<span class=\"_ _2\"></span>ht of u<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _191\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _14b\"> </span> <span class=\"_ _1cf\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3077 w2a0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64d y3077 w2a1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">9.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64e y3077 w5c hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x64f y3077 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x650 y3077 w40 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3078 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x651 y3078 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y3078 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x653 y3078 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x654 y3078 w2a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3079 w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y3079 w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x656 y3079 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y3079 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x658 y3079 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307a w2a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x659 y307a w2a3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x515 y307a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65a y307a w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65b y307a w212 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307b w2a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65c y307b w2a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65d y307b w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y307b w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y307b w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">9.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307c w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65e y307c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x65f y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x660 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x661 y307c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y307d w28b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Depreciat<span class=\"_ _2\"></span>ion charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x655 y307d w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x662 y307d w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x663 y307d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x664 y307d wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w2a7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">Ba<span class=\"_ _2\"></span>lanc<span class=\"_ _2\"></span>e at 30 S<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x665 y2f69 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x666 y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1e1 y2f69 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x667 y2f69 w297 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls161 ws60\">8.8<span class=\"_ _2d6\"> </span></div></td></tr></table>The info<span class=\"_ _2\"></span>rmatio<span class=\"_ _2\"></span>n in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociated w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e right of use a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts is di<span class=\"_ _2\"></span>sclo<span class=\"_ _2\"></span>sed in note 20.<span class=\"_ _2d6\"> </span>L<span class=\"_ _2\"></span>and and buil<span class=\"_ _2\"></span>ding right of us<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are primar<span class=\"_ _2\"></span>ily leas<span class=\"_ _2\"></span>es to supp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g capa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Ow<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span>All ow<span class=\"_ _2\"></span>ned ite<span class=\"_ _2\"></span>ms of prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at histo<span class=\"_ _2\"></span>rical co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss accumu<span class=\"_ _2\"></span>lated de<span class=\"_ _2\"></span>preciat<span class=\"_ _2\"></span>ion and p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>n for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of self-<span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ted as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e cost of ma<span class=\"_ _2\"></span>terials, d<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>t labo<span class=\"_ _2\"></span>ur and an ap<span class=\"_ _2\"></span>propria<span class=\"_ _2\"></span>te propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tion of ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Subse<span class=\"_ _2\"></span>quent cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are includ<span class=\"_ _2\"></span>ed in the a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>\u2019s carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amou<span class=\"_ _2\"></span>nt or recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>s a sepa<span class=\"_ _2\"></span>rate ass<span class=\"_ _2\"></span>et, as ap<span class=\"_ _2\"></span>propr<span class=\"_ _2\"></span>iate, only wh<span class=\"_ _2\"></span>en it is pro<span class=\"_ _2\"></span>bable that future e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he item wil<span class=\"_ _2\"></span>l flow to the G<span class=\"_ _2\"></span>roup and th<span class=\"_ _2\"></span>e cost of t<span class=\"_ _2\"></span>he item ca<span class=\"_ _2\"></span>n be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly. All other repair<span class=\"_ _2\"></span>s and ma<span class=\"_ _2\"></span>intenance cos<span class=\"_ _2\"></span>ts ar<span class=\"_ _2\"></span>e charged to t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment dur<span class=\"_ _2\"></span>ing the finan<span class=\"_ _2\"></span>cial year in w<span class=\"_ _2\"></span>hich the<span class=\"_ _2\"></span>y are incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owing cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s relating to th<span class=\"_ _2\"></span>e constr<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion of qua<span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e ac<span class=\"_ _2\"></span>tual cost in<span class=\"_ _2\"></span>curred w<span class=\"_ _2\"></span>here the fund<span class=\"_ _2\"></span>s are bor<span class=\"_ _2\"></span>rowed sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icall<span class=\"_ _2\"></span>y to fund the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t. All ot<span class=\"_ _2\"></span>her finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed as incu<span class=\"_ _2\"></span>rred.<span class=\"_ _2d6\"> </span>Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span>Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Impairments<span class=\"_ _2d6\"> </span>At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Deprecia<span class=\"_ _2\"></span>tion<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is charg<span class=\"_ _2\"></span>ed to the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt on a strai<span class=\"_ _2\"></span>ght line basi<span class=\"_ _2\"></span>s over the e<span class=\"_ _2\"></span>stimate<span class=\"_ _2\"></span>d useful e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic lives a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Building<span class=\"_ _2\"></span>s <span class=\"_ _20b\"></span>   25<span class=\"_ _2\"></span>\u20135<span class=\"_ _2\"></span>0 <span class=\"_ _20c\"></span>year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Plant and m<span class=\"_ _2\"></span>achiner<span class=\"_ _2\"></span>y  <span class=\"_ _1b8\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _2\"></span>\u201330 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Fix<span class=\"_ _2\"></span>tures<span class=\"_ _2\"></span>, fit<span class=\"_ _2\"></span>tings, to<span class=\"_ _2\"></span>ols and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt <span class=\"_ _2f\"> </span>5<span class=\"_ _c\"></span>\u2013<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0 years<span class=\"_ _2d6\"> </span>Computer<span class=\"_ _2\"></span>s and motor ve<span class=\"_ _2\"></span>hicle<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span> <span class=\"_ _bb\"> </span>2\u20135 yea<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Freeh<span class=\"_ _2\"></span>old land i<span class=\"_ _2\"></span>s not dep<span class=\"_ _2\"></span>reciate<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sidual va<span class=\"_ _2\"></span>lues and u<span class=\"_ _2\"></span>seful liv<span class=\"_ _2\"></span>es of ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are revi<span class=\"_ _2\"></span>ewed annua<span class=\"_ _2\"></span>lly for continu<span class=\"_ _2\"></span>ed app<span class=\"_ _2\"></span>ropriate<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s and indic<span class=\"_ _2\"></span>ations o<span class=\"_ _2\"></span>f impairm<span class=\"_ _2\"></span>ent and adjus<span class=\"_ _2\"></span>ted if app<span class=\"_ _2\"></span>ropriate.<span class=\"_ _2d6\"> </span>Dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d as in the cou<span class=\"_ _2\"></span>rse of co<span class=\"_ _2\"></span>nstru<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion comm<span class=\"_ _2\"></span>ences w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>ts are r<span class=\"_ _2\"></span>eady for t<span class=\"_ _2\"></span>heir intend<span class=\"_ _2\"></span>ed use a<span class=\"_ _2\"></span>nd trans<span class=\"_ _2\"></span>ferred from a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n into the rele<span class=\"_ _2\"></span>vant ass<span class=\"_ _2\"></span>et cate<span class=\"_ _2\"></span>gor<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>ts and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on di<span class=\"_ _2\"></span>spos<span class=\"_ _2\"></span>als are d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by compa<span class=\"_ _2\"></span>ring pro<span class=\"_ _2\"></span>ceeds w<span class=\"_ _2\"></span>ith the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amount. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e are inclu<span class=\"_ _2\"></span>ded in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Impairments<span class=\"_ _2d6\"> </span>At each rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting date, pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, plant and e<span class=\"_ _2\"></span>quipme<span class=\"_ _2\"></span>nt are revie<span class=\"_ _2\"></span>wed for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt if event<span class=\"_ _2\"></span>s or chang<span class=\"_ _2\"></span>es in circums<span class=\"_ _2\"></span>tance<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ate that the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount may not b<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble. Wh<span class=\"_ _2\"></span>en a revi<span class=\"_ _2\"></span>ew for impair<span class=\"_ _2\"></span>ment is con<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted, the re<span class=\"_ _2\"></span>coverabl<span class=\"_ _2\"></span>e amount is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d by reference to t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s\u2019 value in us<span class=\"_ _2\"></span>e or fair value le<span class=\"_ _2\"></span>ss cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to sell if hig<span class=\"_ _2\"></span>her<span class=\"_ _0\"></span>. Any impair<span class=\"_ _2\"></span>ment in valu<span class=\"_ _2\"></span>e is charge<span class=\"_ _2\"></span>d to profit or l<span class=\"_ _2\"></span>oss in t<span class=\"_ _2\"></span>he per<span class=\"_ _2\"></span>iod in w<span class=\"_ _2\"></span>hich it occur<span class=\"_ _2\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "Ri<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>t of u<span class=\"_ _2\"></span>se (\u2018<span class=\"_ _2\"></span>ROU<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>) a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>At inceptio<span class=\"_ _2\"></span>n of a contrac<span class=\"_ _2\"></span>t, th<span class=\"_ _2\"></span>e Group as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>ses w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er a contrac<span class=\"_ _2\"></span>t is, o<span class=\"_ _2\"></span>r contains<span class=\"_ _2\"></span>, a leas<span class=\"_ _2\"></span>e. A contrac<span class=\"_ _2\"></span>t is, or cont<span class=\"_ _2\"></span>ains, a lea<span class=\"_ _2\"></span>se if th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t conveys t<span class=\"_ _2\"></span>he right to cont<span class=\"_ _2\"></span>rol the us<span class=\"_ _2\"></span>e of an ide<span class=\"_ _2\"></span>ntifie<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>et for a per<span class=\"_ _2\"></span>iod of tim<span class=\"_ _2\"></span>e in exchang<span class=\"_ _2\"></span>e for consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n. Leas<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as an ROU as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>nd a corres<span class=\"_ _2\"></span>pond<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e liabilit<span class=\"_ _2\"></span>y at th<span class=\"_ _2\"></span>e date at whi<span class=\"_ _2\"></span>ch the le<span class=\"_ _2\"></span>ased a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e for use by th<span class=\"_ _2\"></span>e Group.<span class=\"_ _2d6\"> </span>At the leas<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement d<span class=\"_ _2\"></span>ate an ROU a<span class=\"_ _2\"></span>sset i<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at cost co<span class=\"_ _2\"></span>mprising t<span class=\"_ _2\"></span>he follow<span class=\"_ _2\"></span>ing: the am<span class=\"_ _2\"></span>ount of the init<span class=\"_ _2\"></span>ial mea<span class=\"_ _2\"></span>surement of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y; any lea<span class=\"_ _2\"></span>se paym<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s made at o<span class=\"_ _2\"></span>r before th<span class=\"_ _2\"></span>e comme<span class=\"_ _2\"></span>ncement da<span class=\"_ _2\"></span>te less a<span class=\"_ _2\"></span>ny lease i<span class=\"_ _2\"></span>ncentive<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved; any initial dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s; and re<span class=\"_ _2\"></span>storati<span class=\"_ _2\"></span>on cos<span class=\"_ _2\"></span>ts to retur<span class=\"_ _2\"></span>n the as<span class=\"_ _2\"></span>set to it<span class=\"_ _2\"></span>s ori<span class=\"_ _2\"></span>ginal condi<span class=\"_ _2\"></span>tion.<span class=\"_ _2d6\"> </span>The R<span class=\"_ _2\"></span>OU as<span class=\"_ _2\"></span>set is d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iated over th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>ter of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>\u2019s useful econ<span class=\"_ _2\"></span>omic life an<span class=\"_ _2\"></span>d the lea<span class=\"_ _2\"></span>se term o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis<span class=\"_ _2\"></span>. If ow<span class=\"_ _2\"></span>ner<span class=\"_ _2\"></span>ship of the RO<span class=\"_ _2\"></span>U ass<span class=\"_ _2\"></span>et trans<span class=\"_ _2\"></span>fers to th<span class=\"_ _2\"></span>e Group at th<span class=\"_ _2\"></span>e end of the l<span class=\"_ _2\"></span>ease ter<span class=\"_ _2\"></span>m or the co<span class=\"_ _2\"></span>st refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the exerci<span class=\"_ _2\"></span>se of a purchas<span class=\"_ _2\"></span>e opti<span class=\"_ _2\"></span>on, dep<span class=\"_ _2\"></span>reciati<span class=\"_ _2\"></span>on is calc<span class=\"_ _2\"></span>ulated using t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe of the ass<span class=\"_ _2\"></span>et. Contract<span class=\"_ _2\"></span>s may cont<span class=\"_ _2\"></span>ain bot<span class=\"_ _2\"></span>h leas<span class=\"_ _2\"></span>e and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. The Compa<span class=\"_ _2\"></span>ny alloc<span class=\"_ _2\"></span>ates the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion in th<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t to the le<span class=\"_ _2\"></span>ase and non<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ease co<span class=\"_ _2\"></span>mpon<span class=\"_ _2\"></span>ents b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n their re<span class=\"_ _2\"></span>lative s<span class=\"_ _2\"></span>tand<span class=\"_ _2\"></span>-al<span class=\"_ _2\"></span>one pri<span class=\"_ _2\"></span>ces. H<span class=\"_ _2\"></span>owever, f<span class=\"_ _0\"></span>or lea<span class=\"_ _2\"></span>ses of ret<span class=\"_ _2\"></span>ail es<span class=\"_ _2\"></span>tate for w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny is a less<span class=\"_ _2\"></span>ee and for wh<span class=\"_ _2\"></span>ich it has maj<span class=\"_ _2\"></span>or leas<span class=\"_ _2\"></span>es, it h<span class=\"_ _2\"></span>as ele<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d not to sep<span class=\"_ _2\"></span>arate leas<span class=\"_ _2\"></span>e and no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>e compo<span class=\"_ _2\"></span>nent<span class=\"_ _2\"></span>s and inste<span class=\"_ _2\"></span>ad account<span class=\"_ _2\"></span>s for the<span class=\"_ _2\"></span>se as a single lease component<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Lease liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Afte<span class=\"_ _2\"></span>r the comm<span class=\"_ _2\"></span>enceme<span class=\"_ _2\"></span>nt date, the amo<span class=\"_ _2\"></span>unt of leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es is incr<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to refle<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e accreti<span class=\"_ _2\"></span>on of interes<span class=\"_ _2\"></span>t and red<span class=\"_ _2\"></span>uced for th<span class=\"_ _2\"></span>e lease paym<span class=\"_ _2\"></span>ents m<span class=\"_ _2\"></span>ade.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has el<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted not to re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e ROU as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s for shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s that have a le<span class=\"_ _2\"></span>ase term o<span class=\"_ _2\"></span>f 1<span class=\"_ _b\"></span>2 mo<span class=\"_ _2\"></span>nths or les<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>and tho<span class=\"_ _2\"></span>se lea<span class=\"_ _2\"></span>ses of l<span class=\"_ _2\"></span>ow value as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term le<span class=\"_ _2\"></span>ases an<span class=\"_ _2\"></span>d leas<span class=\"_ _2\"></span>es of low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised on<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>st<span class=\"_ _2\"></span>raight line ba<span class=\"_ _2\"></span>sis as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. Shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s are leas<span class=\"_ _2\"></span>es wi<span class=\"_ _2\"></span>th a leas<span class=\"_ _2\"></span>e term of 1<span class=\"_ _0\"></span>2 months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s that do<span class=\"_ gs5a\"> </span>not co<span class=\"_ _2\"></span>ntain a purcha<span class=\"_ _2\"></span>se opti<span class=\"_ _2\"></span>on. Low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s mainly com<span class=\"_ _2\"></span>prise o<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>ce equipm<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Leas<span class=\"_ _2\"></span>e liabili<span class=\"_ _2\"></span>ties are i<span class=\"_ _2\"></span>nitially m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at their pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e, which inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ents: f<span class=\"_ _2\"></span>ixed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s (inclu<span class=\"_ _2\"></span>ding in-<span class=\"_ _2\"></span>subs<span class=\"_ _2\"></span>tance fi<span class=\"_ _2\"></span>xed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s), less any lea<span class=\"_ _2\"></span>se incent<span class=\"_ _2\"></span>ives re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le; variabl<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e payme<span class=\"_ _2\"></span>nts tha<span class=\"_ _2\"></span>t are base<span class=\"_ _2\"></span>d on an ind<span class=\"_ _2\"></span>ex or a rate (using the inde<span class=\"_ _2\"></span>x or rate in place a<span class=\"_ _2\"></span>t transiti<span class=\"_ _2\"></span>on); amount<span class=\"_ _2\"></span>s exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be p<span class=\"_ _2\"></span>ayable by t<span class=\"_ _2\"></span>he Group un<span class=\"_ _2\"></span>der res<span class=\"_ _2\"></span>idual valu<span class=\"_ _2\"></span>e guarantee<span class=\"_ _2\"></span>s; the exercis<span class=\"_ _2\"></span>e price of a<span class=\"_ gs5a\"> </span>purchas<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n if the Gro<span class=\"_ _2\"></span>up is reas<span class=\"_ _2\"></span>onably ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain to exe<span class=\"_ _2\"></span>rcise that o<span class=\"_ _2\"></span>ption; pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of penal<span class=\"_ _2\"></span>ties for te<span class=\"_ _2\"></span>rminating t<span class=\"_ _2\"></span>he lea<span class=\"_ _2\"></span>se, if the le<span class=\"_ _2\"></span>ase term ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the Grou<span class=\"_ _2\"></span>p exercisin<span class=\"_ _2\"></span>g that opti<span class=\"_ _2\"></span>on; and paym<span class=\"_ _2\"></span>ents to b<span class=\"_ _2\"></span>e made un<span class=\"_ _2\"></span>der rea<span class=\"_ _2\"></span>sonab<span class=\"_ _2\"></span>ly cer<span class=\"_ _2\"></span>tai<span class=\"_ _2\"></span>n ex<span class=\"_ _2\"></span>tension o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s. Lea<span class=\"_ _2\"></span>se liabili<span class=\"_ _2\"></span>ties an<span class=\"_ _2\"></span>d the cor<span class=\"_ _2\"></span>respo<span class=\"_ _2\"></span>nding rig<span class=\"_ _2\"></span>ht of use as<span class=\"_ _2\"></span>set are sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently re<span class=\"_ _2\"></span>measure<span class=\"_ _2\"></span>d where t<span class=\"_ _2\"></span>here is a chang<span class=\"_ _2\"></span>e in future l<span class=\"_ _2\"></span>ease pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s resul<span class=\"_ _2\"></span>ting from a rent revi<span class=\"_ _2\"></span>ew or chang<span class=\"_ _2\"></span>e in inde<span class=\"_ _2\"></span>x or rate.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>ease p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts are di<span class=\"_ _2\"></span>scounted us<span class=\"_ _2\"></span>ing the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s increm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>orrow<span class=\"_ _2\"></span>ing rate. Each le<span class=\"_ _2\"></span>ase pay<span class=\"_ _2\"></span>ment is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the p<span class=\"_ _2\"></span>rincipa<span class=\"_ _2\"></span>l and finan<span class=\"_ _2\"></span>ce cost. T<span class=\"_ _2\"></span>he finan<span class=\"_ _2\"></span>ce cost is ch<span class=\"_ _2\"></span>arged to th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment over th<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od so a<span class=\"_ _2\"></span>s to produce a co<span class=\"_ _2\"></span>nsta<span class=\"_ _2\"></span>nt peri<span class=\"_ _2\"></span>odic rate of interes<span class=\"_ _2\"></span>t on the re<span class=\"_ _2\"></span>maining bala<span class=\"_ _2\"></span>nce of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y for each p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "1<span class=\"_ _b\"></span>1.<span class=\"_ _b\"></span> I<span class=\"_ _2\"></span>NT<span class=\"_ _b\"></span>ANGIBLE<span class=\"_ _0\"></span> ASS<span class=\"_ _0\"></span>ETS<span class=\"_ _2d6\"> </span>Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span>Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span>Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w2a8 h107\" id=\"_0190d5fd-af3f-4beb-bbd6-3a22ba0c2f24\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x54c h2a y307e ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x668 h2a y307f ff29 fs12 fc4 sc0 lsc3 wsd2\">Computer<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2a y3080 ff29 fs12 fc4 sc0 ls1c8 ws1e1\">Cus<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x669 h2a y3081 ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3082 ff29 fs12 fc4 sc0 lse5 wsb9\">Goodwill<span class=\"_ _0\"></span> </td><td class=\"t m0 x66a h2a y3083 ff29 fs12 fc4 sc0 ls1 ws1\">sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware </td><td class=\"t m0 x66b h2a y3084 ff29 fs12 fc4 sc0 ls151 ws15f\">relationships<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x66c h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Brand name<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x469 h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Know-<span class=\"_ _2\"></span>how<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3085 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3085 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3086 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x66d h2a y3087 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x66e h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y3088 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3089 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3089 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y308a ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y308b w262 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x66f y308b w2a9 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x670 y308b w1d0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x671 y308b w2aa hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x672 y308b w2a hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x673 y308b w2ab hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y308b w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x674 y308b w2ac hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">36.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f52 w26d hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67a y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x589 y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308c w26e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y308c w2ad hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y308c w166 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x682 y308d w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x683 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x684 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x685 y308d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x686 y308d w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x687 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3014 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y3014 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x689 y3014 w2ae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">1<span class=\"_ _b\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68a y3014 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68b y3014 w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68c y3014 w2ab he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y3014 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68e y3014 w1c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y3015 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308e w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68f y308e w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x690 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x691 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x692 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x693 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308f w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x694 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x695 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x696 y308f w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x697 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x256 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f19 w27f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f19 w2af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x698 y2f19 wf8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x699 y2f19 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69a y2f19 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69b y2f19 w17a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69c y2f19 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69d y2f19 w2b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls5b ws62\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3090 ff28 fs3 fc6 sc0 ls8e wsa5\">Accumulated amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation<span class=\"_ _5d\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3068 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69e y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69f y3068 w2b1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a0 y3068 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a1 y3068 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a2 y3068 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a3 y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a4 y3068 w33 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3091 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y3091 w2ad he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y3091 w166 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a5 y3092 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a6 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a7 y3092 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a8 y3092 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3092 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a9 y3092 wf2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ab y3069 w2b3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ac y3069 w2b4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ad y3069 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ae y3069 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6af y3069 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y306a w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b0 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b1 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b2 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b3 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b4 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b5 y306a w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f21 w27f hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b6 y2f21 w2b5 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y2f21 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b7 y2f21 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y2f21 w173 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b8 y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x572 y2f21 w1b7 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">19.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3093 ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f23 w2af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b9 y2f23 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ba y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bb y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bc y2f23 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bd y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6be y2f23 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2fe4 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2fe4 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c0 y2fe4 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c1 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c2 y2fe4 w7c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2f69 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2f69 w2b7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c3 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c4 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c5 y2f69 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c6 y2f69 w2b8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware is a<span class=\"_ _2\"></span>n internally g<span class=\"_ _2\"></span>enerate<span class=\"_ _2\"></span>d intangi<span class=\"_ _2\"></span>ble as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he averag<span class=\"_ _2\"></span>e remaining u<span class=\"_ _2\"></span>seful life is l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: one year).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has kn<span class=\"_ _2\"></span>ow-<span class=\"_ _2\"></span>how in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e hybrid o<span class=\"_ _2\"></span>vermou<span class=\"_ _2\"></span>lding tec<span class=\"_ _2\"></span>hnolo<span class=\"_ _2\"></span>gy for bra<span class=\"_ _2\"></span>ckets. T<span class=\"_ _2\"></span>he remai<span class=\"_ _2\"></span>ning useful l<span class=\"_ _2\"></span>ife of the kno<span class=\"_ _2\"></span>w-<span class=\"_ _2\"></span>how is fi<span class=\"_ _2\"></span>ve year<span class=\"_ _2\"></span>s (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: six year<span class=\"_ _2\"></span>s). Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill recog<span class=\"_ _2\"></span>nised is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d for impai<span class=\"_ _2\"></span>rment ag<span class=\"_ _2\"></span>ainst dis<span class=\"_ _2\"></span>counted futu<span class=\"_ _2\"></span>re pre<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tions fo<span class=\"_ _2\"></span>r the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU (va<span class=\"_ _2\"></span>lue in use mo<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>). Managem<span class=\"_ _2\"></span>ent has pre<span class=\"_ _2\"></span>pared c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w proje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions for a fi<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>-year p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d deri<span class=\"_ _2\"></span>ved from t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 24<span class=\"_ _2\"></span>-mo<span class=\"_ _2\"></span>nth forec<span class=\"_ _2\"></span>ast an<span class=\"_ _2\"></span>d the five<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>year stra<span class=\"_ _2\"></span>tegy. Thes<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s are the s<span class=\"_ _2\"></span>ame o<span class=\"_ _2\"></span>nes us<span class=\"_ _2\"></span>ed for both t<span class=\"_ _2\"></span>he goi<span class=\"_ _2\"></span>ng concern a<span class=\"_ _2\"></span>nd viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y revie<span class=\"_ _2\"></span>ws. Fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails are inc<span class=\"_ _2\"></span>luded o<span class=\"_ _2\"></span>n pag<span class=\"_ _2\"></span>es 35 to 37<span class=\"_ _14\"></span>. T<span class=\"_ _2\"></span>hese for<span class=\"_ _2\"></span>ecas<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s include a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions arou<span class=\"_ _2\"></span>nd volume<span class=\"_ _2\"></span>s and sa<span class=\"_ _2\"></span>les pr<span class=\"_ _2\"></span>ices, cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of manufac<span class=\"_ _2\"></span>ture, ope<span class=\"_ _2\"></span>rating cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, workin<span class=\"_ _2\"></span>g cap<span class=\"_ _2\"></span>ital m<span class=\"_ _2\"></span>ovement<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture. In measu<span class=\"_ _2\"></span>ring the<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns, the Dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors have t<span class=\"_ _2\"></span>aken into account:<span class=\"_ _2d6\"> </span>\u2022 exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted d<span class=\"_ _2\"></span>emand in th<span class=\"_ _2\"></span>e markets a<span class=\"_ _2\"></span>nd geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>es wit<span class=\"_ _2\"></span>hin which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s, includi<span class=\"_ _2\"></span>ng indust<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y trends an<span class=\"_ _2\"></span>d ex<span class=\"_ _2\"></span>ternal ma<span class=\"_ _2\"></span>rket foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span>\u2022 ope<span class=\"_ _2\"></span>rating profi<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, base<span class=\"_ _2\"></span>d on histo<span class=\"_ _2\"></span>rical e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>erien<span class=\"_ _2\"></span>ce of ope<span class=\"_ _2\"></span>rating margins in<span class=\"_ _2\"></span>cluding chan<span class=\"_ _2\"></span>ges to th<span class=\"_ _2\"></span>e price of raw mate<span class=\"_ _2\"></span>rial and ut<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y cost<span class=\"_ _2\"></span>s and pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion vo<span class=\"_ _2\"></span>lumes; \u2022 the timi<span class=\"_ _2\"></span>ng and cos<span class=\"_ _2\"></span>t of major c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts; \u2022 cash co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on, bas<span class=\"_ _2\"></span>ed on his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al rates; and<span class=\"_ _2d6\"> </span>\u2022 the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e (see b<span class=\"_ _2\"></span>elow).<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill relates to the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n of the mo<span class=\"_ _2\"></span>nomer su<span class=\"_ _2\"></span>pply cha<span class=\"_ _2\"></span>in. A<span class=\"_ _2\"></span>s with all m<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing are<span class=\"_ _2\"></span>as, the m<span class=\"_ _2\"></span>onom<span class=\"_ _2\"></span>er suppl<span class=\"_ _2\"></span>y chain is be<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed for it<span class=\"_ _2\"></span>s impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e path to N<span class=\"_ _2\"></span>et Zero w<span class=\"_ _2\"></span>ith the p<span class=\"_ _2\"></span>otential for d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rbon<span class=\"_ _2\"></span>ising and red<span class=\"_ _2\"></span>ucing water u<span class=\"_ _2\"></span>sag<span class=\"_ _2\"></span>e and was<span class=\"_ _2\"></span>te. The impa<span class=\"_ _2\"></span>ct of this on th<span class=\"_ _2\"></span>e proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwi<span class=\"_ _2\"></span>ll is not yet kn<span class=\"_ _2\"></span>own, but cu<span class=\"_ _2\"></span>rrent forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion of impair<span class=\"_ _2\"></span>ment, s<span class=\"_ _2\"></span>ee be<span class=\"_ _2\"></span>low, underp<span class=\"_ _2\"></span>in the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025. This posi<span class=\"_ _2\"></span>tion w<span class=\"_ _2\"></span>ill continue to b<span class=\"_ _2\"></span>e monito<span class=\"_ _2\"></span>red as the appro<span class=\"_ _2\"></span>ach to de<span class=\"_ _2\"></span>carb<span class=\"_ _2\"></span>onis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he mon<span class=\"_ _2\"></span>omer sup<span class=\"_ _2\"></span>ply chai<span class=\"_ _2\"></span>n is devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d to suppo<span class=\"_ _2\"></span>rt t<span class=\"_ _2\"></span>he Group\u2019s path to N<span class=\"_ _2\"></span>et Zero.<span class=\"_ _2d6\"> </span>Climate change w<span class=\"_ _2\"></span>ill potentia<span class=\"_ _2\"></span>lly impa<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e future fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of th<span class=\"_ _2\"></span>e Group w<span class=\"_ _2\"></span>hich are us<span class=\"_ _2\"></span>ed for the afo<span class=\"_ _2\"></span>rementi<span class=\"_ _2\"></span>oned im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew<span class=\"_ _0\"></span>. The o<span class=\"_ _2\"></span>verall impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the revenu<span class=\"_ _2\"></span>e of the Grou<span class=\"_ _2\"></span>p is ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed as p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>ve, with the m<span class=\"_ _2\"></span>ajorit<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he grow<span class=\"_ _2\"></span>th pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting car<span class=\"_ _2\"></span>bon re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in e<span class=\"_ _2\"></span>nd market<span class=\"_ _2\"></span>s, whic<span class=\"_ _2\"></span>h will mor<span class=\"_ _2\"></span>e than of<span class=\"_ _2\"></span>fset t<span class=\"_ _2\"></span>he adv<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t from re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s anticipate<span class=\"_ _2\"></span>d to be see<span class=\"_ _2\"></span>n, for exam<span class=\"_ _2\"></span>ple in O<span class=\"_ _2\"></span>il &amp; Gas and inter<span class=\"_ _2\"></span>nal combus<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>ngine<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>related ap<span class=\"_ _2\"></span>plic<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. The pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t is e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be<span class=\"_ gs5a\"> </span>th<span class=\"_ _2\"></span>e cost of d<span class=\"_ _2\"></span>ecar<span class=\"_ _2\"></span>bonis<span class=\"_ _2\"></span>ing the manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ing proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s by using gre<span class=\"_ _2\"></span>en ener<span class=\"_ _2\"></span>gy sou<span class=\"_ _2\"></span>rces in line w<span class=\"_ _2\"></span>ith the cur<span class=\"_ _2\"></span>rent plan. To reflec<span class=\"_ _2\"></span>t this in th<span class=\"_ _2\"></span>e impairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew the fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t includ<span class=\"_ _2\"></span>es an allo<span class=\"_ _2\"></span>wance for the a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>onal cos<span class=\"_ _2\"></span>t of running th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>n green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y rather t<span class=\"_ _2\"></span>han gas. T<span class=\"_ _2\"></span>he add<span class=\"_ _2\"></span>itiona<span class=\"_ _2\"></span>l cost<span class=\"_ _2\"></span>, calcula<span class=\"_ _2\"></span>ted on a pe<span class=\"_ _2\"></span>r kg manufacture<span class=\"_ _2\"></span>d basis<span class=\"_ _2\"></span>, has bee<span class=\"_ _2\"></span>n includ<span class=\"_ _2\"></span>ed in the cos<span class=\"_ _2\"></span>t bas<span class=\"_ _2\"></span>e from F<span class=\"_ _2\"></span>Y 2030, aligne<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he current p<span class=\"_ _2\"></span>lan to hit the inte<span class=\"_ _2\"></span>rim SBT<span class=\"_ _2\"></span>i measure<span class=\"_ _2\"></span>ment po<span class=\"_ _2\"></span>int in 2032<span class=\"_ _0\"></span>. The F<span class=\"_ _2\"></span>Y 2030 co<span class=\"_ _2\"></span>st was in<span class=\"_ _2\"></span>crease<span class=\"_ _2\"></span>d by c.\u00a31<span class=\"_ _b\"></span>6m which i<span class=\"_ _2\"></span>s include<span class=\"_ _2\"></span>d in the sce<span class=\"_ _2\"></span>nario<span class=\"_ _2\"></span>s used for t<span class=\"_ _2\"></span>he sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt review. This re<span class=\"_ _2\"></span>places t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timate used i<span class=\"_ _2\"></span>n prior ye<span class=\"_ _2\"></span>ars (\u00a31<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>m in 2026 and \u00a320m in F<span class=\"_ _2\"></span>Y 2027 (growing by inf<span class=\"_ _2\"></span>lation t<span class=\"_ _2\"></span>hereaf<span class=\"_ _2\"></span>ter) now tha<span class=\"_ _2\"></span>t the plans to d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rboni<span class=\"_ _2\"></span>se the<span class=\"_ _2\"></span> manufac<span class=\"_ _2\"></span>turing p<span class=\"_ _2\"></span>roces<span class=\"_ _2\"></span>ses have m<span class=\"_ _2\"></span>atured. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ail of this is in<span class=\"_ _2\"></span>cluded in t<span class=\"_ _2\"></span>he Sust<span class=\"_ _2\"></span>ainabili<span class=\"_ _2\"></span>ty r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t s<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>ting o<span class=\"_ _2\"></span>n page 3<span class=\"_ _2\"></span>8.<span class=\"_ _2d6\"> </span>The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y anal<span class=\"_ _2\"></span>ysis p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d as par<span class=\"_ _2\"></span>t of the v<span class=\"_ _2\"></span>iabilit<span class=\"_ _2\"></span>y as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt on the C<span class=\"_ _0\"></span>GUs of the Gr<span class=\"_ _2\"></span>oup dem<span class=\"_ _2\"></span>onst<span class=\"_ _2\"></span>rated a suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent level of h<span class=\"_ _2\"></span>eadro<span class=\"_ _2\"></span>om as noted below; theref<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>, no specific adjustments or impairments hav<span class=\"_ _0\"></span>e been made.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>wo C<span class=\"_ _0\"></span>GUs, Sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le So<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich are th<span class=\"_ _2\"></span>e smalle<span class=\"_ _2\"></span>st ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent group<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat gene<span class=\"_ _2\"></span>rate cash inf<span class=\"_ _2\"></span>lows t<span class=\"_ _2\"></span>hat are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent of the c<span class=\"_ _2\"></span>ash infl<span class=\"_ _2\"></span>ows fro<span class=\"_ _2\"></span>m other as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gro<span class=\"_ _2\"></span>ups of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re shared b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us, a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e appo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ionme<span class=\"_ _2\"></span>nt of thes<span class=\"_ _2\"></span>e is made fo<span class=\"_ _2\"></span>r the purp<span class=\"_ _2\"></span>ose of t<span class=\"_ _2\"></span>he impai<span class=\"_ _2\"></span>rment c<span class=\"_ _2\"></span>alculati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is split b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us: Sust<span class=\"_ _2\"></span>ainable S<span class=\"_ _2\"></span>olut<span class=\"_ _2\"></span>ions \u00a31<span class=\"_ _b\"></span>2.5m (30 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.8m) and Med<span class=\"_ _2\"></span>ical \u00a31<span class=\"_ _b\"></span>.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m), with \u00a30.3m havin<span class=\"_ _2\"></span>g bee<span class=\"_ _2\"></span>n reclas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d to the M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al C<span class=\"_ _b\"></span>GU f<span class=\"_ _2\"></span>rom Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions C<span class=\"_ _0\"></span>GU align<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>h the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busine<span class=\"_ _2\"></span>ss now b<span class=\"_ _2\"></span>eing inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e Medi<span class=\"_ _2\"></span>cal se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill an<span class=\"_ _2\"></span>d other int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat relate to the Su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inable S<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U include p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>us acquisit<span class=\"_ _2\"></span>ions that have b<span class=\"_ _2\"></span>een fu<span class=\"_ _2\"></span>lly integrate<span class=\"_ _2\"></span>d. The bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>cquired ge<span class=\"_ _2\"></span>nerate, or have the p<span class=\"_ _2\"></span>otential to g<span class=\"_ _2\"></span>enerate, revenu<span class=\"_ _2\"></span>e acros<span class=\"_ _2\"></span>s all Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphie<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>market<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>ong<span class=\"_ _2\"></span>-term avera<span class=\"_ _2\"></span>ge grow<span class=\"_ _2\"></span>th ra<span class=\"_ _2\"></span>te used wa<span class=\"_ _2\"></span>s 2.0<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: 2.0<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span>) which ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ng-te<span class=\"_ _2\"></span>rm inflati<span class=\"_ _2\"></span>on rates in th<span class=\"_ _2\"></span>e main terr<span class=\"_ _2\"></span>itorie<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s and the ri<span class=\"_ _2\"></span>sk<span class=\"_ _0\"></span>-adjus<span class=\"_ _2\"></span>ted pre<span class=\"_ _2\"></span>-t<span class=\"_ _2\"></span>ax dis<span class=\"_ _2\"></span>count rate was 9.7<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: 9.6<span class=\"_ _b\"></span>%). The impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t result<span class=\"_ _2\"></span>s in mo<span class=\"_ _2\"></span>re than 1<span class=\"_ _0\"></span>00% he<span class=\"_ _2\"></span>adroo<span class=\"_ _2\"></span>m in the ba<span class=\"_ _2\"></span>se scena<span class=\"_ _2\"></span>rio (F<span class=\"_ _2\"></span>Y 2024: more than 100% headro<span class=\"_ _2\"></span>om). In addi<span class=\"_ _2\"></span>tion, a numb<span class=\"_ _2\"></span>er of se<span class=\"_ _2\"></span>nsitiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s, incorp<span class=\"_ _2\"></span>orating re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, hav<span class=\"_ _2\"></span>e been p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed includ<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>ing the dis<span class=\"_ _2\"></span>count rate by 20%, removing b<span class=\"_ _2\"></span>oth the gro<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>th throug<span class=\"_ _2\"></span>h the st<span class=\"_ _2\"></span>rategy p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d and the ter<span class=\"_ _2\"></span>minal grow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>nd the afore<span class=\"_ _2\"></span>mentio<span class=\"_ _2\"></span>ned p<span class=\"_ _2\"></span>otential imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e, with the re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ating that a re<span class=\"_ _2\"></span>asonab<span class=\"_ _2\"></span>ly po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e change in key as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons would n<span class=\"_ _2\"></span>ot result in an im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill or othe<span class=\"_ _2\"></span>r intangib<span class=\"_ _2\"></span>les<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span>Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>earch &amp; Deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8.8<span class=\"_ _2\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>17<span class=\"_ _14\"></span>.5m) was exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement in th<span class=\"_ _2\"></span>e year wi<span class=\"_ _2\"></span>thin sal<span class=\"_ _2\"></span>es, marketing an<span class=\"_ _2\"></span>d adminis<span class=\"_ _2\"></span>trative e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enses<span class=\"_ _2\"></span>. No d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil) as the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>r there is insuf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt evid<span class=\"_ _2\"></span>ence availab<span class=\"_ _2\"></span>le that th<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a have bee<span class=\"_ _2\"></span>n met for th<span class=\"_ _2\"></span>e reaso<span class=\"_ _2\"></span>ns noted be<span class=\"_ _2\"></span>low.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has th<span class=\"_ _2\"></span>e intention an<span class=\"_ _2\"></span>d resou<span class=\"_ _2\"></span>rces to compl<span class=\"_ _2\"></span>ete the pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s being un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ken, along wi<span class=\"_ _2\"></span>th the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to accurately m<span class=\"_ _2\"></span>easure at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. T<span class=\"_ _2\"></span>herefore, wh<span class=\"_ _2\"></span>ilst the<span class=\"_ _2\"></span>se cri<span class=\"_ _2\"></span>teria are m<span class=\"_ _2\"></span>et, the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of the techn<span class=\"_ _2\"></span>ical feas<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y and futu<span class=\"_ _2\"></span>re econo<span class=\"_ _2\"></span>mic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s is more difficult.<span class=\"_ _2d6\"> </span>For M<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>cal<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s there are s<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ct re<span class=\"_ _2\"></span>gulator<span class=\"_ _2\"></span>y ap<span class=\"_ _2\"></span>provals w<span class=\"_ _2\"></span>hich are requ<span class=\"_ _2\"></span>ired to be o<span class=\"_ _2\"></span>btaine<span class=\"_ _2\"></span>d before a n<span class=\"_ _2\"></span>ew prod<span class=\"_ _2\"></span>uct c<span class=\"_ _2\"></span>an be bro<span class=\"_ _2\"></span>ught to market. Pr<span class=\"_ _2\"></span>ior to the<span class=\"_ _2\"></span>se app<span class=\"_ _2\"></span>rovals a var<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing degr<span class=\"_ _2\"></span>ee of clinic<span class=\"_ _2\"></span>al trial<span class=\"_ _2\"></span>s need to b<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aken, many of whic<span class=\"_ _2\"></span>h are multi<span class=\"_ _2\"></span>-year in leng<span class=\"_ _2\"></span>th. The v<span class=\"_ _2\"></span>ast maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture is incur<span class=\"_ _2\"></span>red up to the p<span class=\"_ _2\"></span>oint of reg<span class=\"_ _2\"></span>ulator<span class=\"_ _2\"></span>y app<span class=\"_ _2\"></span>roval; however, the outcome c<span class=\"_ _2\"></span>annot be consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e until appro<span class=\"_ _2\"></span>val is obt<span class=\"_ _2\"></span>ained. W<span class=\"_ _2\"></span>itho<span class=\"_ _2\"></span>ut appr<span class=\"_ _2\"></span>oval the Gro<span class=\"_ _2\"></span>up or it<span class=\"_ _2\"></span>s custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s cannot s<span class=\"_ _2\"></span>ell a Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l produc<span class=\"_ _2\"></span>t. Eve<span class=\"_ _2\"></span>n with regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>l, market adop<span class=\"_ _2\"></span>tion rema<span class=\"_ _2\"></span>ins uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in and ther<span class=\"_ _2\"></span>efore the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion is rare<span class=\"_ _2\"></span>ly met.<span class=\"_ _2d6\"> </span>Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally do n<span class=\"_ _2\"></span>ot have the sa<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>t regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>ls; however<span class=\"_ _0\"></span>, they are o<span class=\"_ _2\"></span>ften<span class=\"_ _2\"></span> subje<span class=\"_ _2\"></span>ct<span class=\"_ gs5a\"> </span>to r<span class=\"_ _2\"></span>igoro<span class=\"_ _2\"></span>us qualifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and tes<span class=\"_ _2\"></span>ting pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s, ofte<span class=\"_ _2\"></span>n over a sust<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d peri<span class=\"_ _2\"></span>od of tim<span class=\"_ _2\"></span>e. Exam<span class=\"_ _2\"></span>ples of t<span class=\"_ _2\"></span>his includ<span class=\"_ _2\"></span>e wear tes<span class=\"_ _2\"></span>ting wi<span class=\"_ _2\"></span>thin Automot<span class=\"_ _2\"></span>ive, Aeros<span class=\"_ _2\"></span>pace and Ene<span class=\"_ _2\"></span>rgy &amp; In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial. Potential c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers are a<span class=\"_ _2\"></span>lso of<span class=\"_ _2\"></span>ten tes<span class=\"_ _2\"></span>ting mult<span class=\"_ _2\"></span>iple so<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns at the s<span class=\"_ _2\"></span>ame tim<span class=\"_ _2\"></span>e with a v<span class=\"_ _2\"></span>iew to<span class=\"_ gs5a\"> </span>sel<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ting one fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g the tes<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>/qualifi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on prog<span class=\"_ _2\"></span>ramme. A<span class=\"_ _2\"></span>s a result it i<span class=\"_ _2\"></span>s only wh<span class=\"_ _2\"></span>en a succes<span class=\"_ _2\"></span>sful ou<span class=\"_ _2\"></span>tcome to the te<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>/quali<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>tion progra<span class=\"_ _2\"></span>mmes is a<span class=\"_ _2\"></span>chieved t<span class=\"_ _2\"></span>hat techni<span class=\"_ _2\"></span>cal feasib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is reach<span class=\"_ _2\"></span>ed and mar<span class=\"_ _2\"></span>ket adopti<span class=\"_ _2\"></span>on be<span class=\"_ _2\"></span>comes t<span class=\"_ _2\"></span>he key ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent. At this po<span class=\"_ _2\"></span>int, whils<span class=\"_ _2\"></span>t market ado<span class=\"_ _2\"></span>ption r<span class=\"_ _2\"></span>isk remains, t<span class=\"_ _2\"></span>he vas<span class=\"_ _2\"></span>t majori<span class=\"_ _2\"></span>ty of d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure has b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>curred a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "1<span class=\"_ _b\"></span>1.<span class=\"_ _b\"></span> I<span class=\"_ _2\"></span>NT<span class=\"_ _b\"></span>ANGIBLE<span class=\"_ _0\"></span> ASS<span class=\"_ _0\"></span>ETS<span class=\"_ _2d6\"> </span>Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span>Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span>Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w2a8 h107\" id=\"_0190d5fd-af3f-4beb-bbd6-3a22ba0c2f24\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x54c h2a y307e ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x668 h2a y307f ff29 fs12 fc4 sc0 lsc3 wsd2\">Computer<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2a y3080 ff29 fs12 fc4 sc0 ls1c8 ws1e1\">Cus<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x669 h2a y3081 ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3082 ff29 fs12 fc4 sc0 lse5 wsb9\">Goodwill<span class=\"_ _0\"></span> </td><td class=\"t m0 x66a h2a y3083 ff29 fs12 fc4 sc0 ls1 ws1\">sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware </td><td class=\"t m0 x66b h2a y3084 ff29 fs12 fc4 sc0 ls151 ws15f\">relationships<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x66c h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Brand name<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x469 h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Know-<span class=\"_ _2\"></span>how<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3085 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3085 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3086 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x66d h2a y3087 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x66e h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y3088 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3089 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3089 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y308a ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y308b w262 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x66f y308b w2a9 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x670 y308b w1d0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x671 y308b w2aa hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x672 y308b w2a hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x673 y308b w2ab hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y308b w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x674 y308b w2ac hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">36.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f52 w26d hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67a y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x589 y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308c w26e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y308c w2ad hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y308c w166 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x682 y308d w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x683 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x684 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x685 y308d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x686 y308d w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x687 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3014 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y3014 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x689 y3014 w2ae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">1<span class=\"_ _b\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68a y3014 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68b y3014 w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68c y3014 w2ab he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y3014 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68e y3014 w1c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y3015 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308e w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68f y308e w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x690 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x691 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x692 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x693 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308f w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x694 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x695 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x696 y308f w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x697 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x256 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f19 w27f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f19 w2af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x698 y2f19 wf8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x699 y2f19 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69a y2f19 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69b y2f19 w17a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69c y2f19 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69d y2f19 w2b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls5b ws62\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3090 ff28 fs3 fc6 sc0 ls8e wsa5\">Accumulated amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation<span class=\"_ _5d\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3068 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69e y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69f y3068 w2b1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a0 y3068 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a1 y3068 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a2 y3068 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a3 y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a4 y3068 w33 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3091 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y3091 w2ad he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y3091 w166 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a5 y3092 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a6 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a7 y3092 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a8 y3092 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3092 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a9 y3092 wf2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ab y3069 w2b3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ac y3069 w2b4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ad y3069 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ae y3069 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6af y3069 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y306a w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b0 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b1 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b2 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b3 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b4 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b5 y306a w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f21 w27f hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b6 y2f21 w2b5 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y2f21 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b7 y2f21 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y2f21 w173 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b8 y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x572 y2f21 w1b7 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">19.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3093 ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f23 w2af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b9 y2f23 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ba y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bb y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bc y2f23 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bd y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6be y2f23 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2fe4 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2fe4 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c0 y2fe4 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c1 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c2 y2fe4 w7c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2f69 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2f69 w2b7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c3 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c4 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c5 y2f69 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c6 y2f69 w2b8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware is a<span class=\"_ _2\"></span>n internally g<span class=\"_ _2\"></span>enerate<span class=\"_ _2\"></span>d intangi<span class=\"_ _2\"></span>ble as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he averag<span class=\"_ _2\"></span>e remaining u<span class=\"_ _2\"></span>seful life is l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: one year).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has kn<span class=\"_ _2\"></span>ow-<span class=\"_ _2\"></span>how in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e hybrid o<span class=\"_ _2\"></span>vermou<span class=\"_ _2\"></span>lding tec<span class=\"_ _2\"></span>hnolo<span class=\"_ _2\"></span>gy for bra<span class=\"_ _2\"></span>ckets. T<span class=\"_ _2\"></span>he remai<span class=\"_ _2\"></span>ning useful l<span class=\"_ _2\"></span>ife of the kno<span class=\"_ _2\"></span>w-<span class=\"_ _2\"></span>how is fi<span class=\"_ _2\"></span>ve year<span class=\"_ _2\"></span>s (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: six year<span class=\"_ _2\"></span>s). Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill recog<span class=\"_ _2\"></span>nised is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d for impai<span class=\"_ _2\"></span>rment ag<span class=\"_ _2\"></span>ainst dis<span class=\"_ _2\"></span>counted futu<span class=\"_ _2\"></span>re pre<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tions fo<span class=\"_ _2\"></span>r the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU (va<span class=\"_ _2\"></span>lue in use mo<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>). Managem<span class=\"_ _2\"></span>ent has pre<span class=\"_ _2\"></span>pared c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w proje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions for a fi<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>-year p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d deri<span class=\"_ _2\"></span>ved from t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 24<span class=\"_ _2\"></span>-mo<span class=\"_ _2\"></span>nth forec<span class=\"_ _2\"></span>ast an<span class=\"_ _2\"></span>d the five<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>year stra<span class=\"_ _2\"></span>tegy. Thes<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s are the s<span class=\"_ _2\"></span>ame o<span class=\"_ _2\"></span>nes us<span class=\"_ _2\"></span>ed for both t<span class=\"_ _2\"></span>he goi<span class=\"_ _2\"></span>ng concern a<span class=\"_ _2\"></span>nd viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y revie<span class=\"_ _2\"></span>ws. Fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails are inc<span class=\"_ _2\"></span>luded o<span class=\"_ _2\"></span>n pag<span class=\"_ _2\"></span>es 35 to 37<span class=\"_ _14\"></span>. T<span class=\"_ _2\"></span>hese for<span class=\"_ _2\"></span>ecas<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s include a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions arou<span class=\"_ _2\"></span>nd volume<span class=\"_ _2\"></span>s and sa<span class=\"_ _2\"></span>les pr<span class=\"_ _2\"></span>ices, cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of manufac<span class=\"_ _2\"></span>ture, ope<span class=\"_ _2\"></span>rating cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, workin<span class=\"_ _2\"></span>g cap<span class=\"_ _2\"></span>ital m<span class=\"_ _2\"></span>ovement<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture. In measu<span class=\"_ _2\"></span>ring the<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns, the Dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors have t<span class=\"_ _2\"></span>aken into account:<span class=\"_ _2d6\"> </span>\u2022 exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted d<span class=\"_ _2\"></span>emand in th<span class=\"_ _2\"></span>e markets a<span class=\"_ _2\"></span>nd geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>es wit<span class=\"_ _2\"></span>hin which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s, includi<span class=\"_ _2\"></span>ng indust<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y trends an<span class=\"_ _2\"></span>d ex<span class=\"_ _2\"></span>ternal ma<span class=\"_ _2\"></span>rket foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span>\u2022 ope<span class=\"_ _2\"></span>rating profi<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, base<span class=\"_ _2\"></span>d on histo<span class=\"_ _2\"></span>rical e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>erien<span class=\"_ _2\"></span>ce of ope<span class=\"_ _2\"></span>rating margins in<span class=\"_ _2\"></span>cluding chan<span class=\"_ _2\"></span>ges to th<span class=\"_ _2\"></span>e price of raw mate<span class=\"_ _2\"></span>rial and ut<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y cost<span class=\"_ _2\"></span>s and pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion vo<span class=\"_ _2\"></span>lumes; \u2022 the timi<span class=\"_ _2\"></span>ng and cos<span class=\"_ _2\"></span>t of major c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts; \u2022 cash co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on, bas<span class=\"_ _2\"></span>ed on his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al rates; and<span class=\"_ _2d6\"> </span>\u2022 the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e (see b<span class=\"_ _2\"></span>elow).<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill relates to the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n of the mo<span class=\"_ _2\"></span>nomer su<span class=\"_ _2\"></span>pply cha<span class=\"_ _2\"></span>in. A<span class=\"_ _2\"></span>s with all m<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing are<span class=\"_ _2\"></span>as, the m<span class=\"_ _2\"></span>onom<span class=\"_ _2\"></span>er suppl<span class=\"_ _2\"></span>y chain is be<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed for it<span class=\"_ _2\"></span>s impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e path to N<span class=\"_ _2\"></span>et Zero w<span class=\"_ _2\"></span>ith the p<span class=\"_ _2\"></span>otential for d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rbon<span class=\"_ _2\"></span>ising and red<span class=\"_ _2\"></span>ucing water u<span class=\"_ _2\"></span>sag<span class=\"_ _2\"></span>e and was<span class=\"_ _2\"></span>te. The impa<span class=\"_ _2\"></span>ct of this on th<span class=\"_ _2\"></span>e proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwi<span class=\"_ _2\"></span>ll is not yet kn<span class=\"_ _2\"></span>own, but cu<span class=\"_ _2\"></span>rrent forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion of impair<span class=\"_ _2\"></span>ment, s<span class=\"_ _2\"></span>ee be<span class=\"_ _2\"></span>low, underp<span class=\"_ _2\"></span>in the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025. This posi<span class=\"_ _2\"></span>tion w<span class=\"_ _2\"></span>ill continue to b<span class=\"_ _2\"></span>e monito<span class=\"_ _2\"></span>red as the appro<span class=\"_ _2\"></span>ach to de<span class=\"_ _2\"></span>carb<span class=\"_ _2\"></span>onis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he mon<span class=\"_ _2\"></span>omer sup<span class=\"_ _2\"></span>ply chai<span class=\"_ _2\"></span>n is devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d to suppo<span class=\"_ _2\"></span>rt t<span class=\"_ _2\"></span>he Group\u2019s path to N<span class=\"_ _2\"></span>et Zero.<span class=\"_ _2d6\"> </span>Climate change w<span class=\"_ _2\"></span>ill potentia<span class=\"_ _2\"></span>lly impa<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e future fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of th<span class=\"_ _2\"></span>e Group w<span class=\"_ _2\"></span>hich are us<span class=\"_ _2\"></span>ed for the afo<span class=\"_ _2\"></span>rementi<span class=\"_ _2\"></span>oned im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew<span class=\"_ _0\"></span>. The o<span class=\"_ _2\"></span>verall impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the revenu<span class=\"_ _2\"></span>e of the Grou<span class=\"_ _2\"></span>p is ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed as p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>ve, with the m<span class=\"_ _2\"></span>ajorit<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he grow<span class=\"_ _2\"></span>th pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting car<span class=\"_ _2\"></span>bon re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in e<span class=\"_ _2\"></span>nd market<span class=\"_ _2\"></span>s, whic<span class=\"_ _2\"></span>h will mor<span class=\"_ _2\"></span>e than of<span class=\"_ _2\"></span>fset t<span class=\"_ _2\"></span>he adv<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t from re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s anticipate<span class=\"_ _2\"></span>d to be see<span class=\"_ _2\"></span>n, for exam<span class=\"_ _2\"></span>ple in O<span class=\"_ _2\"></span>il &amp; Gas and inter<span class=\"_ _2\"></span>nal combus<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>ngine<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>related ap<span class=\"_ _2\"></span>plic<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. The pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t is e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be<span class=\"_ gs5a\"> </span>th<span class=\"_ _2\"></span>e cost of d<span class=\"_ _2\"></span>ecar<span class=\"_ _2\"></span>bonis<span class=\"_ _2\"></span>ing the manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ing proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s by using gre<span class=\"_ _2\"></span>en ener<span class=\"_ _2\"></span>gy sou<span class=\"_ _2\"></span>rces in line w<span class=\"_ _2\"></span>ith the cur<span class=\"_ _2\"></span>rent plan. To reflec<span class=\"_ _2\"></span>t this in th<span class=\"_ _2\"></span>e impairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew the fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t includ<span class=\"_ _2\"></span>es an allo<span class=\"_ _2\"></span>wance for the a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>onal cos<span class=\"_ _2\"></span>t of running th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>n green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y rather t<span class=\"_ _2\"></span>han gas. T<span class=\"_ _2\"></span>he add<span class=\"_ _2\"></span>itiona<span class=\"_ _2\"></span>l cost<span class=\"_ _2\"></span>, calcula<span class=\"_ _2\"></span>ted on a pe<span class=\"_ _2\"></span>r kg manufacture<span class=\"_ _2\"></span>d basis<span class=\"_ _2\"></span>, has bee<span class=\"_ _2\"></span>n includ<span class=\"_ _2\"></span>ed in the cos<span class=\"_ _2\"></span>t bas<span class=\"_ _2\"></span>e from F<span class=\"_ _2\"></span>Y 2030, aligne<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he current p<span class=\"_ _2\"></span>lan to hit the inte<span class=\"_ _2\"></span>rim SBT<span class=\"_ _2\"></span>i measure<span class=\"_ _2\"></span>ment po<span class=\"_ _2\"></span>int in 2032<span class=\"_ _0\"></span>. The F<span class=\"_ _2\"></span>Y 2030 co<span class=\"_ _2\"></span>st was in<span class=\"_ _2\"></span>crease<span class=\"_ _2\"></span>d by c.\u00a31<span class=\"_ _b\"></span>6m which i<span class=\"_ _2\"></span>s include<span class=\"_ _2\"></span>d in the sce<span class=\"_ _2\"></span>nario<span class=\"_ _2\"></span>s used for t<span class=\"_ _2\"></span>he sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt review. This re<span class=\"_ _2\"></span>places t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timate used i<span class=\"_ _2\"></span>n prior ye<span class=\"_ _2\"></span>ars (\u00a31<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>m in 2026 and \u00a320m in F<span class=\"_ _2\"></span>Y 2027 (growing by inf<span class=\"_ _2\"></span>lation t<span class=\"_ _2\"></span>hereaf<span class=\"_ _2\"></span>ter) now tha<span class=\"_ _2\"></span>t the plans to d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rboni<span class=\"_ _2\"></span>se the<span class=\"_ _2\"></span> manufac<span class=\"_ _2\"></span>turing p<span class=\"_ _2\"></span>roces<span class=\"_ _2\"></span>ses have m<span class=\"_ _2\"></span>atured. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ail of this is in<span class=\"_ _2\"></span>cluded in t<span class=\"_ _2\"></span>he Sust<span class=\"_ _2\"></span>ainabili<span class=\"_ _2\"></span>ty r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t s<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>ting o<span class=\"_ _2\"></span>n page 3<span class=\"_ _2\"></span>8.<span class=\"_ _2d6\"> </span>The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y anal<span class=\"_ _2\"></span>ysis p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d as par<span class=\"_ _2\"></span>t of the v<span class=\"_ _2\"></span>iabilit<span class=\"_ _2\"></span>y as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt on the C<span class=\"_ _0\"></span>GUs of the Gr<span class=\"_ _2\"></span>oup dem<span class=\"_ _2\"></span>onst<span class=\"_ _2\"></span>rated a suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent level of h<span class=\"_ _2\"></span>eadro<span class=\"_ _2\"></span>om as noted below; theref<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>, no specific adjustments or impairments hav<span class=\"_ _0\"></span>e been made.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>wo C<span class=\"_ _0\"></span>GUs, Sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le So<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich are th<span class=\"_ _2\"></span>e smalle<span class=\"_ _2\"></span>st ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent group<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat gene<span class=\"_ _2\"></span>rate cash inf<span class=\"_ _2\"></span>lows t<span class=\"_ _2\"></span>hat are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent of the c<span class=\"_ _2\"></span>ash infl<span class=\"_ _2\"></span>ows fro<span class=\"_ _2\"></span>m other as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gro<span class=\"_ _2\"></span>ups of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re shared b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us, a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e appo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ionme<span class=\"_ _2\"></span>nt of thes<span class=\"_ _2\"></span>e is made fo<span class=\"_ _2\"></span>r the purp<span class=\"_ _2\"></span>ose of t<span class=\"_ _2\"></span>he impai<span class=\"_ _2\"></span>rment c<span class=\"_ _2\"></span>alculati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is split b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us: Sust<span class=\"_ _2\"></span>ainable S<span class=\"_ _2\"></span>olut<span class=\"_ _2\"></span>ions \u00a31<span class=\"_ _b\"></span>2.5m (30 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.8m) and Med<span class=\"_ _2\"></span>ical \u00a31<span class=\"_ _b\"></span>.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m), with \u00a30.3m havin<span class=\"_ _2\"></span>g bee<span class=\"_ _2\"></span>n reclas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d to the M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al C<span class=\"_ _b\"></span>GU f<span class=\"_ _2\"></span>rom Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions C<span class=\"_ _0\"></span>GU align<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>h the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busine<span class=\"_ _2\"></span>ss now b<span class=\"_ _2\"></span>eing inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e Medi<span class=\"_ _2\"></span>cal se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill an<span class=\"_ _2\"></span>d other int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat relate to the Su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inable S<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U include p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>us acquisit<span class=\"_ _2\"></span>ions that have b<span class=\"_ _2\"></span>een fu<span class=\"_ _2\"></span>lly integrate<span class=\"_ _2\"></span>d. The bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>cquired ge<span class=\"_ _2\"></span>nerate, or have the p<span class=\"_ _2\"></span>otential to g<span class=\"_ _2\"></span>enerate, revenu<span class=\"_ _2\"></span>e acros<span class=\"_ _2\"></span>s all Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphie<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>market<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>ong<span class=\"_ _2\"></span>-term avera<span class=\"_ _2\"></span>ge grow<span class=\"_ _2\"></span>th ra<span class=\"_ _2\"></span>te used wa<span class=\"_ _2\"></span>s 2.0<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: 2.0<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span>) which ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ng-te<span class=\"_ _2\"></span>rm inflati<span class=\"_ _2\"></span>on rates in th<span class=\"_ _2\"></span>e main terr<span class=\"_ _2\"></span>itorie<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s and the ri<span class=\"_ _2\"></span>sk<span class=\"_ _0\"></span>-adjus<span class=\"_ _2\"></span>ted pre<span class=\"_ _2\"></span>-t<span class=\"_ _2\"></span>ax dis<span class=\"_ _2\"></span>count rate was 9.7<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: 9.6<span class=\"_ _b\"></span>%). The impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t result<span class=\"_ _2\"></span>s in mo<span class=\"_ _2\"></span>re than 1<span class=\"_ _0\"></span>00% he<span class=\"_ _2\"></span>adroo<span class=\"_ _2\"></span>m in the ba<span class=\"_ _2\"></span>se scena<span class=\"_ _2\"></span>rio (F<span class=\"_ _2\"></span>Y 2024: more than 100% headro<span class=\"_ _2\"></span>om). In addi<span class=\"_ _2\"></span>tion, a numb<span class=\"_ _2\"></span>er of se<span class=\"_ _2\"></span>nsitiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s, incorp<span class=\"_ _2\"></span>orating re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, hav<span class=\"_ _2\"></span>e been p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed includ<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>ing the dis<span class=\"_ _2\"></span>count rate by 20%, removing b<span class=\"_ _2\"></span>oth the gro<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>th throug<span class=\"_ _2\"></span>h the st<span class=\"_ _2\"></span>rategy p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d and the ter<span class=\"_ _2\"></span>minal grow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>nd the afore<span class=\"_ _2\"></span>mentio<span class=\"_ _2\"></span>ned p<span class=\"_ _2\"></span>otential imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e, with the re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ating that a re<span class=\"_ _2\"></span>asonab<span class=\"_ _2\"></span>ly po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e change in key as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons would n<span class=\"_ _2\"></span>ot result in an im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill or othe<span class=\"_ _2\"></span>r intangib<span class=\"_ _2\"></span>les<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span>Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>earch &amp; Deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8.8<span class=\"_ _2\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>17<span class=\"_ _14\"></span>.5m) was exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement in th<span class=\"_ _2\"></span>e year wi<span class=\"_ _2\"></span>thin sal<span class=\"_ _2\"></span>es, marketing an<span class=\"_ _2\"></span>d adminis<span class=\"_ _2\"></span>trative e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enses<span class=\"_ _2\"></span>. No d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil) as the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>r there is insuf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt evid<span class=\"_ _2\"></span>ence availab<span class=\"_ _2\"></span>le that th<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a have bee<span class=\"_ _2\"></span>n met for th<span class=\"_ _2\"></span>e reaso<span class=\"_ _2\"></span>ns noted be<span class=\"_ _2\"></span>low.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has th<span class=\"_ _2\"></span>e intention an<span class=\"_ _2\"></span>d resou<span class=\"_ _2\"></span>rces to compl<span class=\"_ _2\"></span>ete the pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s being un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ken, along wi<span class=\"_ _2\"></span>th the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to accurately m<span class=\"_ _2\"></span>easure at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. T<span class=\"_ _2\"></span>herefore, wh<span class=\"_ _2\"></span>ilst the<span class=\"_ _2\"></span>se cri<span class=\"_ _2\"></span>teria are m<span class=\"_ _2\"></span>et, the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of the techn<span class=\"_ _2\"></span>ical feas<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y and futu<span class=\"_ _2\"></span>re econo<span class=\"_ _2\"></span>mic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s is more difficult.<span class=\"_ _2d6\"> </span>For M<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>cal<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s there are s<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ct re<span class=\"_ _2\"></span>gulator<span class=\"_ _2\"></span>y ap<span class=\"_ _2\"></span>provals w<span class=\"_ _2\"></span>hich are requ<span class=\"_ _2\"></span>ired to be o<span class=\"_ _2\"></span>btaine<span class=\"_ _2\"></span>d before a n<span class=\"_ _2\"></span>ew prod<span class=\"_ _2\"></span>uct c<span class=\"_ _2\"></span>an be bro<span class=\"_ _2\"></span>ught to market. Pr<span class=\"_ _2\"></span>ior to the<span class=\"_ _2\"></span>se app<span class=\"_ _2\"></span>rovals a var<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing degr<span class=\"_ _2\"></span>ee of clinic<span class=\"_ _2\"></span>al trial<span class=\"_ _2\"></span>s need to b<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aken, many of whic<span class=\"_ _2\"></span>h are multi<span class=\"_ _2\"></span>-year in leng<span class=\"_ _2\"></span>th. The v<span class=\"_ _2\"></span>ast maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture is incur<span class=\"_ _2\"></span>red up to the p<span class=\"_ _2\"></span>oint of reg<span class=\"_ _2\"></span>ulator<span class=\"_ _2\"></span>y app<span class=\"_ _2\"></span>roval; however, the outcome c<span class=\"_ _2\"></span>annot be consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e until appro<span class=\"_ _2\"></span>val is obt<span class=\"_ _2\"></span>ained. W<span class=\"_ _2\"></span>itho<span class=\"_ _2\"></span>ut appr<span class=\"_ _2\"></span>oval the Gro<span class=\"_ _2\"></span>up or it<span class=\"_ _2\"></span>s custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s cannot s<span class=\"_ _2\"></span>ell a Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l produc<span class=\"_ _2\"></span>t. Eve<span class=\"_ _2\"></span>n with regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>l, market adop<span class=\"_ _2\"></span>tion rema<span class=\"_ _2\"></span>ins uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in and ther<span class=\"_ _2\"></span>efore the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion is rare<span class=\"_ _2\"></span>ly met.<span class=\"_ _2d6\"> </span>Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally do n<span class=\"_ _2\"></span>ot have the sa<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>t regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>ls; however<span class=\"_ _0\"></span>, they are o<span class=\"_ _2\"></span>ften<span class=\"_ _2\"></span> subje<span class=\"_ _2\"></span>ct<span class=\"_ gs5a\"> </span>to r<span class=\"_ _2\"></span>igoro<span class=\"_ _2\"></span>us qualifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and tes<span class=\"_ _2\"></span>ting pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s, ofte<span class=\"_ _2\"></span>n over a sust<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d peri<span class=\"_ _2\"></span>od of tim<span class=\"_ _2\"></span>e. Exam<span class=\"_ _2\"></span>ples of t<span class=\"_ _2\"></span>his includ<span class=\"_ _2\"></span>e wear tes<span class=\"_ _2\"></span>ting wi<span class=\"_ _2\"></span>thin Automot<span class=\"_ _2\"></span>ive, Aeros<span class=\"_ _2\"></span>pace and Ene<span class=\"_ _2\"></span>rgy &amp; In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial. Potential c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers are a<span class=\"_ _2\"></span>lso of<span class=\"_ _2\"></span>ten tes<span class=\"_ _2\"></span>ting mult<span class=\"_ _2\"></span>iple so<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns at the s<span class=\"_ _2\"></span>ame tim<span class=\"_ _2\"></span>e with a v<span class=\"_ _2\"></span>iew to<span class=\"_ gs5a\"> </span>sel<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ting one fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g the tes<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>/qualifi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on prog<span class=\"_ _2\"></span>ramme. A<span class=\"_ _2\"></span>s a result it i<span class=\"_ _2\"></span>s only wh<span class=\"_ _2\"></span>en a succes<span class=\"_ _2\"></span>sful ou<span class=\"_ _2\"></span>tcome to the te<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>/quali<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>tion progra<span class=\"_ _2\"></span>mmes is a<span class=\"_ _2\"></span>chieved t<span class=\"_ _2\"></span>hat techni<span class=\"_ _2\"></span>cal feasib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is reach<span class=\"_ _2\"></span>ed and mar<span class=\"_ _2\"></span>ket adopti<span class=\"_ _2\"></span>on be<span class=\"_ _2\"></span>comes t<span class=\"_ _2\"></span>he key ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent. At this po<span class=\"_ _2\"></span>int, whils<span class=\"_ _2\"></span>t market ado<span class=\"_ _2\"></span>ption r<span class=\"_ _2\"></span>isk remains, t<span class=\"_ _2\"></span>he vas<span class=\"_ _2\"></span>t majori<span class=\"_ _2\"></span>ty of d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure has b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>curred a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "1<span class=\"_ _b\"></span>1.<span class=\"_ _b\"></span> I<span class=\"_ _2\"></span>NT<span class=\"_ _b\"></span>ANGIBLE<span class=\"_ _0\"></span> ASS<span class=\"_ _0\"></span>ETS<span class=\"_ _2d6\"> </span>Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span>Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span>Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><div class=\"gs22a\"><table class=\"s w2a8 h107\" id=\"_0190d5fd-af3f-4beb-bbd6-3a22ba0c2f24\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x54c h2a y307e ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x668 h2a y307f ff29 fs12 fc4 sc0 lsc3 wsd2\">Computer<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2a y3080 ff29 fs12 fc4 sc0 ls1c8 ws1e1\">Cus<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x669 h2a y3081 ff29 fs12 fc4 sc0 ls1 ws1\">the co<span class=\"_ _2\"></span>urs<span class=\"_ _2\"></span>e of<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ae h2a y3082 ff29 fs12 fc4 sc0 lse5 wsb9\">Goodwill<span class=\"_ _0\"></span> </td><td class=\"t m0 x66a h2a y3083 ff29 fs12 fc4 sc0 ls1 ws1\">sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware </td><td class=\"t m0 x66b h2a y3084 ff29 fs12 fc4 sc0 ls151 ws15f\">relationships<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x66c h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Brand name<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x469 h2a y3084 ff29 fs12 fc4 sc0 lsc5 wsd4\">Know-<span class=\"_ _2\"></span>how<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3085 ff29 fs12 fc4 sc0 lsc3 wsd2\">construction </td><td class=\"t m0 x20c h2a y3085 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b8 h2a y3086 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x66d h2a y3087 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x5ba h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x66e h2a y3088 ff29 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x473 h2a y3088 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2a y3089 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3089 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y308a ff28 fs3 fc6 sc0 ls8c ws98\">Cost<span class=\"_ _105\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y308b w262 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x66f y308b w2a9 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x670 y308b w1d0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x671 y308b w2aa hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x672 y308b w2a hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x673 y308b w2ab hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x657 y308b w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x674 y308b w2ac hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">36.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f52 w26d hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y2f52 w159 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y2f52 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67a y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x589 y2f52 wa1 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308c w26e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y308c w2ad hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y308c w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y308c w166 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308d w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x682 y308d w28e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x683 y308d w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x684 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x685 y308d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x686 y308d w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x687 y308d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3014 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y3014 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x689 y3014 w2ae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">1<span class=\"_ _b\"></span>6.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68a y3014 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68b y3014 w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68c y3014 w2ab he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y3014 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68e y3014 w1c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3015 w26d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x676 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x677 y3015 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x678 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y3015 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y3015 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308e w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68f y308e w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x690 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x691 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x692 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x250 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x693 y308e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y308f w271 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Reclassi<span class=\"_ _2\"></span>ficatio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x681 y308f w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x694 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4c8 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x695 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x696 y308f w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x697 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x256 y308f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f19 w27f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f19 w2af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x698 y2f19 wf8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x699 y2f19 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69a y2f19 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69b y2f19 w17a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls95 ws133\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69c y2f19 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69d y2f19 w2b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls5b ws62\">36.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3090 ff28 fs3 fc6 sc0 ls8e wsa5\">Accumulated amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation<span class=\"_ _5d\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _1fa\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3068 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69e y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x69f y3068 w2b1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a0 y3068 w2aa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a1 y3068 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a2 y3068 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a3 y3068 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a4 y3068 w33 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3091 w26e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67c y3091 w2ad he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67d y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67e y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x67f y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3091 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x680 y3091 w166 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a5 y3092 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a6 y3092 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a7 y3092 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a8 y3092 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x30b y3092 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6a9 y3092 wf2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3069 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ab y3069 w2b3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ac y3069 w2b4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ad y3069 w21c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ae y3069 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x60a y3069 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6af y3069 w27b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y306a w2b2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls9 ws8\">Amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ation charge<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x675 y306a w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b0 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b1 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b2 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b3 y306a w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b4 y306a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b5 y306a w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f21 w27f hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6aa y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b6 y2f21 w2b5 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61b y2f21 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b7 y2f21 wc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x652 y2f21 w173 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b8 y2f21 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x572 y2f21 w1b7 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lse wsc\">19.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3093 ff28 fs3 fc6 sc0 ls8e wsa5\">Carr<span class=\"_ _2\"></span>ying amount<span class=\"_ _2\"></span>s<span class=\"_ _157\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f23 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x631 y2f23 w2af he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">1<span class=\"_ _b\"></span>4.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b9 y2f23 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ba y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bb y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bc y2f23 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bd y2f23 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6be y2f23 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsd wsb\">16.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2fe4 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2fe4 w14f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x627 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x628 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c0 y2fe4 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c1 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c2 y2fe4 w7c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x688 y2f69 w72 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6bf y2f69 w2b7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c3 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c4 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c5 y2f69 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x68d y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6c6 y2f69 w2b8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">18.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs22b\">Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware is a<span class=\"_ _2\"></span>n internally g<span class=\"_ _2\"></span>enerate<span class=\"_ _2\"></span>d intangi<span class=\"_ _2\"></span>ble as<span class=\"_ _2\"></span>set. T<span class=\"_ _2\"></span>he averag<span class=\"_ _2\"></span>e remaining u<span class=\"_ _2\"></span>seful life is l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: one year).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs22c\">The G<span class=\"_ _2\"></span>roup has kn<span class=\"_ _2\"></span>ow-<span class=\"_ _2\"></span>how in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e hybrid o<span class=\"_ _2\"></span>vermou<span class=\"_ _2\"></span>lding tec<span class=\"_ _2\"></span>hnolo<span class=\"_ _2\"></span>gy for bra<span class=\"_ _2\"></span>ckets. T<span class=\"_ _2\"></span>he remai<span class=\"_ _2\"></span>ning useful l<span class=\"_ _2\"></span>ife of the kno<span class=\"_ _2\"></span>w-<span class=\"_ _2\"></span>how is fi<span class=\"_ _2\"></span>ve </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs22d\">year<span class=\"_ _2\"></span>s (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: six year<span class=\"_ _2\"></span>s). </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs22e\">Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill recog<span class=\"_ _2\"></span>nised is a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>d for impai<span class=\"_ _2\"></span>rment ag<span class=\"_ _2\"></span>ainst dis<span class=\"_ _2\"></span>counted futu<span class=\"_ _2\"></span>re pre<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tions fo<span class=\"_ _2\"></span>r the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU (va<span class=\"_ _2\"></span>lue in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs22f\">use mo<span class=\"_ _2\"></span>del<span class=\"_ _2\"></span>). Managem<span class=\"_ _2\"></span>ent has pre<span class=\"_ _2\"></span>pared c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w proje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions for a fi<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>-year p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d deri<span class=\"_ _2\"></span>ved from t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 24<span class=\"_ _2\"></span>-mo<span class=\"_ _2\"></span>nth forec<span class=\"_ _2\"></span>ast an<span class=\"_ _2\"></span>d the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs230\">five<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>year stra<span class=\"_ _2\"></span>tegy. Thes<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s are the s<span class=\"_ _2\"></span>ame o<span class=\"_ _2\"></span>nes us<span class=\"_ _2\"></span>ed for both t<span class=\"_ _2\"></span>he goi<span class=\"_ _2\"></span>ng concern a<span class=\"_ _2\"></span>nd viab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y revie<span class=\"_ _2\"></span>ws. Fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails are inc<span class=\"_ _2\"></span>luded o<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs231\">pag<span class=\"_ _2\"></span>es 35 to 37<span class=\"_ _14\"></span>. T<span class=\"_ _2\"></span>hese for<span class=\"_ _2\"></span>ecas<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s include a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions arou<span class=\"_ _2\"></span>nd volume<span class=\"_ _2\"></span>s and sa<span class=\"_ _2\"></span>les pr<span class=\"_ _2\"></span>ices, cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of manufac<span class=\"_ _2\"></span>ture, ope<span class=\"_ _2\"></span>rating cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, workin<span class=\"_ _2\"></span>g </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs232\">cap<span class=\"_ _2\"></span>ital m<span class=\"_ _2\"></span>ovement<span class=\"_ _2\"></span>s and c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture. In measu<span class=\"_ _2\"></span>ring the<span class=\"_ _2\"></span>se as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns, the Dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors have t<span class=\"_ _2\"></span>aken into account:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls4b wsb6 gs233\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls65 ws1 gs234\">exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted d<span class=\"_ _2\"></span>emand in th<span class=\"_ _2\"></span>e markets a<span class=\"_ _2\"></span>nd geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>es wit<span class=\"_ _2\"></span>hin which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s, includi<span class=\"_ _2\"></span>ng indust<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y trends an<span class=\"_ _2\"></span>d ex<span class=\"_ _2\"></span>ternal ma<span class=\"_ _2\"></span>rket foreca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s;<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs235\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs236\">ope<span class=\"_ _2\"></span>rating profi<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, base<span class=\"_ _2\"></span>d on histo<span class=\"_ _2\"></span>rical e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>erien<span class=\"_ _2\"></span>ce of ope<span class=\"_ _2\"></span>rating margins in<span class=\"_ _2\"></span>cluding chan<span class=\"_ _2\"></span>ges to th<span class=\"_ _2\"></span>e price of raw mate<span class=\"_ _2\"></span>rial and ut<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y cost<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs237\">and pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion vo<span class=\"_ _2\"></span>lumes; </div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs238\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs239\">the timi<span class=\"_ _2\"></span>ng and cos<span class=\"_ _2\"></span>t of major c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ts; </div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs23a\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs23b\">cash co<span class=\"_ _2\"></span>nversi<span class=\"_ _2\"></span>on, bas<span class=\"_ _2\"></span>ed on his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al rates; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc6 sc0 ls1 ws1 gs23c\">\u2022 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs23d\">the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e (see b<span class=\"_ _2\"></span>elow).<span class=\"_ _2d6\"> </span></div>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of g<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>ed. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill relates to the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n of the mo<span class=\"_ _2\"></span>nomer su<span class=\"_ _2\"></span>pply cha<span class=\"_ _2\"></span>in. A<span class=\"_ _2\"></span>s with all m<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing are<span class=\"_ _2\"></span>as, the m<span class=\"_ _2\"></span>onom<span class=\"_ _2\"></span>er suppl<span class=\"_ _2\"></span>y chain is be<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed for it<span class=\"_ _2\"></span>s impac<span class=\"_ _2\"></span>t on th<span class=\"_ _2\"></span>e path to N<span class=\"_ _2\"></span>et Zero w<span class=\"_ _2\"></span>ith the p<span class=\"_ _2\"></span>otential for d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rbon<span class=\"_ _2\"></span>ising and red<span class=\"_ _2\"></span>ucing water u<span class=\"_ _2\"></span>sag<span class=\"_ _2\"></span>e and was<span class=\"_ _2\"></span>te. The impa<span class=\"_ _2\"></span>ct of this on th<span class=\"_ _2\"></span>e proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with th<span class=\"_ _2\"></span>e goo<span class=\"_ _2\"></span>dwi<span class=\"_ _2\"></span>ll is not yet kn<span class=\"_ _2\"></span>own, but cu<span class=\"_ _2\"></span>rrent forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s us<span class=\"_ _2\"></span>ed for the co<span class=\"_ _2\"></span>nsiderat<span class=\"_ _2\"></span>ion of impair<span class=\"_ _2\"></span>ment, s<span class=\"_ _2\"></span>ee be<span class=\"_ _2\"></span>low, underp<span class=\"_ _2\"></span>in the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025. This posi<span class=\"_ _2\"></span>tion w<span class=\"_ _2\"></span>ill continue to b<span class=\"_ _2\"></span>e monito<span class=\"_ _2\"></span>red as the appro<span class=\"_ _2\"></span>ach to de<span class=\"_ _2\"></span>carb<span class=\"_ _2\"></span>onis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he mon<span class=\"_ _2\"></span>omer sup<span class=\"_ _2\"></span>ply chai<span class=\"_ _2\"></span>n is devel<span class=\"_ _2\"></span>ope<span class=\"_ _2\"></span>d to suppo<span class=\"_ _2\"></span>rt t<span class=\"_ _2\"></span>he Group\u2019s path to N<span class=\"_ _2\"></span>et Zero.<span class=\"_ _2d6\"> </span>Climate change w<span class=\"_ _2\"></span>ill potentia<span class=\"_ _2\"></span>lly impa<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e future fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of th<span class=\"_ _2\"></span>e Group w<span class=\"_ _2\"></span>hich are us<span class=\"_ _2\"></span>ed for the afo<span class=\"_ _2\"></span>rementi<span class=\"_ _2\"></span>oned im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew<span class=\"_ _0\"></span>. The o<span class=\"_ _2\"></span>verall impa<span class=\"_ _2\"></span>ct o<span class=\"_ _2\"></span>n the revenu<span class=\"_ _2\"></span>e of the Grou<span class=\"_ _2\"></span>p is ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed as p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>ve, with the m<span class=\"_ _2\"></span>ajorit<span class=\"_ _2\"></span>y of t<span class=\"_ _2\"></span>he grow<span class=\"_ _2\"></span>th pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting car<span class=\"_ _2\"></span>bon re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion in e<span class=\"_ _2\"></span>nd market<span class=\"_ _2\"></span>s, whic<span class=\"_ _2\"></span>h will mor<span class=\"_ _2\"></span>e than of<span class=\"_ _2\"></span>fset t<span class=\"_ _2\"></span>he adv<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t from re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s anticipate<span class=\"_ _2\"></span>d to be see<span class=\"_ _2\"></span>n, for exam<span class=\"_ _2\"></span>ple in O<span class=\"_ _2\"></span>il &amp; Gas and inter<span class=\"_ _2\"></span>nal combus<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>ngine<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>related ap<span class=\"_ _2\"></span>plic<span class=\"_ _2\"></span>ations<span class=\"_ _2\"></span>. The pr<span class=\"_ _2\"></span>imar<span class=\"_ _2\"></span>y ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t is e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to be<span class=\"_ gs5a\"> </span>th<span class=\"_ _2\"></span>e cost of d<span class=\"_ _2\"></span>ecar<span class=\"_ _2\"></span>bonis<span class=\"_ _2\"></span>ing the manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ing proce<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s by using gre<span class=\"_ _2\"></span>en ener<span class=\"_ _2\"></span>gy sou<span class=\"_ _2\"></span>rces in line w<span class=\"_ _2\"></span>ith the cur<span class=\"_ _2\"></span>rent plan. To reflec<span class=\"_ _2\"></span>t this in th<span class=\"_ _2\"></span>e impairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ew the fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t includ<span class=\"_ _2\"></span>es an allo<span class=\"_ _2\"></span>wance for the a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>onal cos<span class=\"_ _2\"></span>t of running th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets o<span class=\"_ _2\"></span>n green e<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>cit<span class=\"_ _2\"></span>y rather t<span class=\"_ _2\"></span>han gas. T<span class=\"_ _2\"></span>he add<span class=\"_ _2\"></span>itiona<span class=\"_ _2\"></span>l cost<span class=\"_ _2\"></span>, calcula<span class=\"_ _2\"></span>ted on a pe<span class=\"_ _2\"></span>r kg manufacture<span class=\"_ _2\"></span>d basis<span class=\"_ _2\"></span>, has bee<span class=\"_ _2\"></span>n includ<span class=\"_ _2\"></span>ed in the cos<span class=\"_ _2\"></span>t bas<span class=\"_ _2\"></span>e from F<span class=\"_ _2\"></span>Y 2030, aligne<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he current p<span class=\"_ _2\"></span>lan to hit the inte<span class=\"_ _2\"></span>rim SBT<span class=\"_ _2\"></span>i measure<span class=\"_ _2\"></span>ment po<span class=\"_ _2\"></span>int in 2032<span class=\"_ _0\"></span>. The F<span class=\"_ _2\"></span>Y 2030 co<span class=\"_ _2\"></span>st was in<span class=\"_ _2\"></span>crease<span class=\"_ _2\"></span>d by c.\u00a31<span class=\"_ _b\"></span>6m which i<span class=\"_ _2\"></span>s include<span class=\"_ _2\"></span>d in the sce<span class=\"_ _2\"></span>nario<span class=\"_ _2\"></span>s used for t<span class=\"_ _2\"></span>he sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s suppo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt review. This re<span class=\"_ _2\"></span>places t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timate used i<span class=\"_ _2\"></span>n prior ye<span class=\"_ _2\"></span>ars (\u00a31<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>m in 2026 and \u00a320m in F<span class=\"_ _2\"></span>Y 2027 (growing by inf<span class=\"_ _2\"></span>lation t<span class=\"_ _2\"></span>hereaf<span class=\"_ _2\"></span>ter) now tha<span class=\"_ _2\"></span>t the plans to d<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>rboni<span class=\"_ _2\"></span>se the<span class=\"_ _2\"></span> manufac<span class=\"_ _2\"></span>turing p<span class=\"_ _2\"></span>roces<span class=\"_ _2\"></span>ses have m<span class=\"_ _2\"></span>atured. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ail of this is in<span class=\"_ _2\"></span>cluded in t<span class=\"_ _2\"></span>he Sust<span class=\"_ _2\"></span>ainabili<span class=\"_ _2\"></span>ty r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t s<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>ting o<span class=\"_ _2\"></span>n page 3<span class=\"_ _2\"></span>8.<span class=\"_ _2d6\"> </span>The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y anal<span class=\"_ _2\"></span>ysis p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forme<span class=\"_ _2\"></span>d as par<span class=\"_ _2\"></span>t of the v<span class=\"_ _2\"></span>iabilit<span class=\"_ _2\"></span>y as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt on the C<span class=\"_ _0\"></span>GUs of the Gr<span class=\"_ _2\"></span>oup dem<span class=\"_ _2\"></span>onst<span class=\"_ _2\"></span>rated a suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent level of h<span class=\"_ _2\"></span>eadro<span class=\"_ _2\"></span>om as noted below; theref<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>, no specific adjustments or impairments hav<span class=\"_ _0\"></span>e been made.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has t<span class=\"_ _2\"></span>wo C<span class=\"_ _0\"></span>GUs, Sus<span class=\"_ _2\"></span>tainab<span class=\"_ _2\"></span>le So<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns and Me<span class=\"_ _2\"></span>dical, w<span class=\"_ _2\"></span>hich are th<span class=\"_ _2\"></span>e smalle<span class=\"_ _2\"></span>st ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent group<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat gene<span class=\"_ _2\"></span>rate cash inf<span class=\"_ _2\"></span>lows t<span class=\"_ _2\"></span>hat are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent of the c<span class=\"_ _2\"></span>ash infl<span class=\"_ _2\"></span>ows fro<span class=\"_ _2\"></span>m other as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s or gro<span class=\"_ _2\"></span>ups of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re shared b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us, a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e appo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ionme<span class=\"_ _2\"></span>nt of thes<span class=\"_ _2\"></span>e is made fo<span class=\"_ _2\"></span>r the purp<span class=\"_ _2\"></span>ose of t<span class=\"_ _2\"></span>he impai<span class=\"_ _2\"></span>rment c<span class=\"_ _2\"></span>alculati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is split b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he t<span class=\"_ _2\"></span>wo C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us: Sust<span class=\"_ _2\"></span>ainable S<span class=\"_ _2\"></span>olut<span class=\"_ _2\"></span>ions \u00a31<span class=\"_ _b\"></span>2.5m (30 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.8m) and Med<span class=\"_ _2\"></span>ical \u00a31<span class=\"_ _b\"></span>.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m), with \u00a30.3m havin<span class=\"_ _2\"></span>g bee<span class=\"_ _2\"></span>n reclas<span class=\"_ _2\"></span>sifie<span class=\"_ _2\"></span>d to the M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al C<span class=\"_ _b\"></span>GU f<span class=\"_ _2\"></span>rom Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions C<span class=\"_ _0\"></span>GU align<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>h the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>implant<span class=\"_ _2\"></span>able M<span class=\"_ _2\"></span>edic<span class=\"_ _2\"></span>al busine<span class=\"_ _2\"></span>ss now b<span class=\"_ _2\"></span>eing inclu<span class=\"_ _2\"></span>ded w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e Medi<span class=\"_ _2\"></span>cal se<span class=\"_ _2\"></span>gment<span class=\"_ _2\"></span>. The g<span class=\"_ _2\"></span>oo<span class=\"_ _2\"></span>dwill an<span class=\"_ _2\"></span>d other int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat relate to the Su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inable S<span class=\"_ _2\"></span>oluti<span class=\"_ _2\"></span>ons C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U include p<span class=\"_ _2\"></span>revio<span class=\"_ _2\"></span>us acquisit<span class=\"_ _2\"></span>ions that have b<span class=\"_ _2\"></span>een fu<span class=\"_ _2\"></span>lly integrate<span class=\"_ _2\"></span>d. The bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>cquired ge<span class=\"_ _2\"></span>nerate, or have the p<span class=\"_ _2\"></span>otential to g<span class=\"_ _2\"></span>enerate, revenu<span class=\"_ _2\"></span>e acros<span class=\"_ _2\"></span>s all Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solu<span class=\"_ _2\"></span>tions g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphie<span class=\"_ _2\"></span>s and<span class=\"_ gs5a\"> </span>market<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>ong<span class=\"_ _2\"></span>-term avera<span class=\"_ _2\"></span>ge grow<span class=\"_ _2\"></span>th ra<span class=\"_ _2\"></span>te used wa<span class=\"_ _2\"></span>s 2.0<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: 2.0<span class=\"_ _0\"></span>%<span class=\"_ _0\"></span>) which ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ng-te<span class=\"_ _2\"></span>rm inflati<span class=\"_ _2\"></span>on rates in th<span class=\"_ _2\"></span>e main terr<span class=\"_ _2\"></span>itorie<span class=\"_ _2\"></span>s withi<span class=\"_ _2\"></span>n which t<span class=\"_ _2\"></span>he Group o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s and the ri<span class=\"_ _2\"></span>sk<span class=\"_ _0\"></span>-adjus<span class=\"_ _2\"></span>ted pre<span class=\"_ _2\"></span>-t<span class=\"_ _2\"></span>ax dis<span class=\"_ _2\"></span>count rate was 9.7<span class=\"_ _0\"></span>% (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: 9.6<span class=\"_ _b\"></span>%). The impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t result<span class=\"_ _2\"></span>s in mo<span class=\"_ _2\"></span>re than 1<span class=\"_ _0\"></span>00% he<span class=\"_ _2\"></span>adroo<span class=\"_ _2\"></span>m in the ba<span class=\"_ _2\"></span>se scena<span class=\"_ _2\"></span>rio (F<span class=\"_ _2\"></span>Y 2024: more than 100% headro<span class=\"_ _2\"></span>om). In addi<span class=\"_ _2\"></span>tion, a numb<span class=\"_ _2\"></span>er of se<span class=\"_ _2\"></span>nsitiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s, incorp<span class=\"_ _2\"></span>orating re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, hav<span class=\"_ _2\"></span>e been p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed includ<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>ing the dis<span class=\"_ _2\"></span>count rate by 20%, removing b<span class=\"_ _2\"></span>oth the gro<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>th throug<span class=\"_ _2\"></span>h the st<span class=\"_ _2\"></span>rategy p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d and the ter<span class=\"_ _2\"></span>minal grow<span class=\"_ _2\"></span>th rate a<span class=\"_ _2\"></span>nd the afore<span class=\"_ _2\"></span>mentio<span class=\"_ _2\"></span>ned p<span class=\"_ _2\"></span>otential imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e, with the re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s indic<span class=\"_ _2\"></span>ating that a re<span class=\"_ _2\"></span>asonab<span class=\"_ _2\"></span>ly po<span class=\"_ _2\"></span>ssibl<span class=\"_ _2\"></span>e change in key as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons would n<span class=\"_ _2\"></span>ot result in an im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent of go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill or othe<span class=\"_ _2\"></span>r intangib<span class=\"_ _2\"></span>les<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span>Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>earch &amp; Deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8.8<span class=\"_ _2\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>17<span class=\"_ _14\"></span>.5m) was exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement in th<span class=\"_ _2\"></span>e year wi<span class=\"_ _2\"></span>thin sal<span class=\"_ _2\"></span>es, marketing an<span class=\"_ _2\"></span>d adminis<span class=\"_ _2\"></span>trative e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enses<span class=\"_ _2\"></span>. No d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil) as the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>r there is insuf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt evid<span class=\"_ _2\"></span>ence availab<span class=\"_ _2\"></span>le that th<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a have bee<span class=\"_ _2\"></span>n met for th<span class=\"_ _2\"></span>e reaso<span class=\"_ _2\"></span>ns noted be<span class=\"_ _2\"></span>low.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has th<span class=\"_ _2\"></span>e intention an<span class=\"_ _2\"></span>d resou<span class=\"_ _2\"></span>rces to compl<span class=\"_ _2\"></span>ete the pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s being un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ken, along wi<span class=\"_ _2\"></span>th the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to accurately m<span class=\"_ _2\"></span>easure at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. T<span class=\"_ _2\"></span>herefore, wh<span class=\"_ _2\"></span>ilst the<span class=\"_ _2\"></span>se cri<span class=\"_ _2\"></span>teria are m<span class=\"_ _2\"></span>et, the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of the techn<span class=\"_ _2\"></span>ical feas<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y and futu<span class=\"_ _2\"></span>re econo<span class=\"_ _2\"></span>mic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s is more difficult.<span class=\"_ _2d6\"> </span>For M<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>cal<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s there are s<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ct re<span class=\"_ _2\"></span>gulator<span class=\"_ _2\"></span>y ap<span class=\"_ _2\"></span>provals w<span class=\"_ _2\"></span>hich are requ<span class=\"_ _2\"></span>ired to be o<span class=\"_ _2\"></span>btaine<span class=\"_ _2\"></span>d before a n<span class=\"_ _2\"></span>ew prod<span class=\"_ _2\"></span>uct c<span class=\"_ _2\"></span>an be bro<span class=\"_ _2\"></span>ught to market. Pr<span class=\"_ _2\"></span>ior to the<span class=\"_ _2\"></span>se app<span class=\"_ _2\"></span>rovals a var<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing degr<span class=\"_ _2\"></span>ee of clinic<span class=\"_ _2\"></span>al trial<span class=\"_ _2\"></span>s need to b<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aken, many of whic<span class=\"_ _2\"></span>h are multi<span class=\"_ _2\"></span>-year in leng<span class=\"_ _2\"></span>th. The v<span class=\"_ _2\"></span>ast maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture is incur<span class=\"_ _2\"></span>red up to the p<span class=\"_ _2\"></span>oint of reg<span class=\"_ _2\"></span>ulator<span class=\"_ _2\"></span>y app<span class=\"_ _2\"></span>roval; however, the outcome c<span class=\"_ _2\"></span>annot be consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e until appro<span class=\"_ _2\"></span>val is obt<span class=\"_ _2\"></span>ained. W<span class=\"_ _2\"></span>itho<span class=\"_ _2\"></span>ut appr<span class=\"_ _2\"></span>oval the Gro<span class=\"_ _2\"></span>up or it<span class=\"_ _2\"></span>s custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s cannot s<span class=\"_ _2\"></span>ell a Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l produc<span class=\"_ _2\"></span>t. Eve<span class=\"_ _2\"></span>n with regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>l, market adop<span class=\"_ _2\"></span>tion rema<span class=\"_ _2\"></span>ins uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in and ther<span class=\"_ _2\"></span>efore the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion is rare<span class=\"_ _2\"></span>ly met.<span class=\"_ _2d6\"> </span>Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally do n<span class=\"_ _2\"></span>ot have the sa<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>t regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>ls; however<span class=\"_ _0\"></span>, they are o<span class=\"_ _2\"></span>ften<span class=\"_ _2\"></span> subje<span class=\"_ _2\"></span>ct<span class=\"_ gs5a\"> </span>to r<span class=\"_ _2\"></span>igoro<span class=\"_ _2\"></span>us qualifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and tes<span class=\"_ _2\"></span>ting pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s, ofte<span class=\"_ _2\"></span>n over a sust<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d peri<span class=\"_ _2\"></span>od of tim<span class=\"_ _2\"></span>e. Exam<span class=\"_ _2\"></span>ples of t<span class=\"_ _2\"></span>his includ<span class=\"_ _2\"></span>e wear tes<span class=\"_ _2\"></span>ting wi<span class=\"_ _2\"></span>thin Automot<span class=\"_ _2\"></span>ive, Aeros<span class=\"_ _2\"></span>pace and Ene<span class=\"_ _2\"></span>rgy &amp; In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial. Potential c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers are a<span class=\"_ _2\"></span>lso of<span class=\"_ _2\"></span>ten tes<span class=\"_ _2\"></span>ting mult<span class=\"_ _2\"></span>iple so<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns at the s<span class=\"_ _2\"></span>ame tim<span class=\"_ _2\"></span>e with a v<span class=\"_ _2\"></span>iew to<span class=\"_ gs5a\"> </span>sel<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ting one fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g the tes<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>/qualifi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on prog<span class=\"_ _2\"></span>ramme. A<span class=\"_ _2\"></span>s a result it i<span class=\"_ _2\"></span>s only wh<span class=\"_ _2\"></span>en a succes<span class=\"_ _2\"></span>sful ou<span class=\"_ _2\"></span>tcome to the te<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>/quali<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>tion progra<span class=\"_ _2\"></span>mmes is a<span class=\"_ _2\"></span>chieved t<span class=\"_ _2\"></span>hat techni<span class=\"_ _2\"></span>cal feasib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is reach<span class=\"_ _2\"></span>ed and mar<span class=\"_ _2\"></span>ket adopti<span class=\"_ _2\"></span>on be<span class=\"_ _2\"></span>comes t<span class=\"_ _2\"></span>he key ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent. At this po<span class=\"_ _2\"></span>int, whils<span class=\"_ _2\"></span>t market ado<span class=\"_ _2\"></span>ption r<span class=\"_ _2\"></span>isk remains, t<span class=\"_ _2\"></span>he vas<span class=\"_ _2\"></span>t majori<span class=\"_ _2\"></span>ty of d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure has b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>curred a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "Goodwill<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill arising o<span class=\"_ _2\"></span>n the acquis<span class=\"_ _2\"></span>ition of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>ses is a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ated, at acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n, to the cas<span class=\"_ _2\"></span>h-<span class=\"_ _2\"></span>gen<span class=\"_ _2\"></span>erating uni<span class=\"_ _2\"></span>ts (\u2018C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>Us\u2019) that are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to<span class=\"_ gs5a\"> </span>bene<span class=\"_ _2\"></span>fit from t<span class=\"_ _2\"></span>hat busine<span class=\"_ _2\"></span>ss comb<span class=\"_ _2\"></span>ination.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is st<span class=\"_ _2\"></span>ated at cos<span class=\"_ _2\"></span>t les<span class=\"_ _2\"></span>s any accumulate<span class=\"_ _2\"></span>d impair<span class=\"_ _2\"></span>ment los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s. Go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is not am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d but is tes<span class=\"_ _2\"></span>ted annuall<span class=\"_ _2\"></span>y for impair<span class=\"_ _2\"></span>ment. Any<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>airment p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns that aros<span class=\"_ _2\"></span>e during im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent test<span class=\"_ _2\"></span>ing would n<span class=\"_ _2\"></span>ot be rever<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>ns prior to 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill is includ<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he basis of i<span class=\"_ _2\"></span>ts d<span class=\"_ _2\"></span>eeme<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, which re<span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>he net am<span class=\"_ _2\"></span>ount record<span class=\"_ _2\"></span>ed prev<span class=\"_ _2\"></span>iousl<span class=\"_ _2\"></span>y under U<span class=\"_ _2\"></span>K GA<span class=\"_ _c\"></span>AP<span class=\"_ _b\"></span>. In res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>ns that have occur<span class=\"_ _2\"></span>red since 1 O<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tober 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4, go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill repre<span class=\"_ _2\"></span>sent<span class=\"_ _2\"></span>s the di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the cos<span class=\"_ _2\"></span>t of the a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on and the fair va<span class=\"_ _2\"></span>lue of the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s and contin<span class=\"_ _2\"></span>gent liab<span class=\"_ _2\"></span>ilities a<span class=\"_ _2\"></span>cquired.<span class=\"_ _2d6\"> </span>Goo<span class=\"_ _2\"></span>dw<span class=\"_ _2\"></span>ill is teste<span class=\"_ _2\"></span>d annually fo<span class=\"_ _2\"></span>r impairm<span class=\"_ _2\"></span>ent by referen<span class=\"_ _2\"></span>ce to the es<span class=\"_ _2\"></span>timated fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s of the rele<span class=\"_ _2\"></span>vant C<span class=\"_ _b\"></span>GU, dis<span class=\"_ _2\"></span>counted to th<span class=\"_ _2\"></span>eir pres<span class=\"_ _2\"></span>ent value usin<span class=\"_ _2\"></span>g risk-adjuste<span class=\"_ _2\"></span>d discount fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s to give it<span class=\"_ _2\"></span>s valu<span class=\"_ _2\"></span>e in use. A C<span class=\"_ _b\"></span>G<span class=\"_ _2\"></span>U is the small<span class=\"_ _2\"></span>est i<span class=\"_ _2\"></span>dentif<span class=\"_ _2\"></span>iable as<span class=\"_ _2\"></span>set g<span class=\"_ _2\"></span>roup that g<span class=\"_ _2\"></span>enerates cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s that are larg<span class=\"_ _2\"></span>ely ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent from ot<span class=\"_ _2\"></span>her as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and grou<span class=\"_ _2\"></span>ps.<span class=\"_ _2d6\"> </span>Imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed if the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yi<span class=\"_ _2\"></span>ng amount of th<span class=\"_ _2\"></span>e C<span class=\"_ _b\"></span>GU to w<span class=\"_ _2\"></span>hich go<span class=\"_ _2\"></span>od<span class=\"_ _2\"></span>will has b<span class=\"_ _2\"></span>een all<span class=\"_ _2\"></span>ocate<span class=\"_ _2\"></span>d excee<span class=\"_ _2\"></span>ds it<span class=\"_ _2\"></span>s recovera<span class=\"_ _2\"></span>ble value (the highe<span class=\"_ _2\"></span>r of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s to sell<span class=\"_ _2\"></span>) and are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span>Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span>Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span>Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "Ot<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>r in<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>ib<span class=\"_ _2\"></span>le a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Ot<span class=\"_ _2\"></span>her intan<span class=\"_ _2\"></span>gible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d at cost l<span class=\"_ _2\"></span>ess accu<span class=\"_ _2\"></span>mulated am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion and a<span class=\"_ _2\"></span>ny provisio<span class=\"_ _2\"></span>ns for impair<span class=\"_ _2\"></span>ment. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of an internall<span class=\"_ _2\"></span>y gene<span class=\"_ _2\"></span>rated inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t compris<span class=\"_ _2\"></span>es all dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>tabl<span class=\"_ _2\"></span>e cost<span class=\"_ _2\"></span>s ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y to create, pro<span class=\"_ _2\"></span>duce and pre<span class=\"_ _2\"></span>pare th<span class=\"_ _2\"></span>e asse<span class=\"_ _2\"></span>t to be ca<span class=\"_ _2\"></span>pable of ope<span class=\"_ _2\"></span>rating in the m<span class=\"_ _2\"></span>anner intend<span class=\"_ _2\"></span>ed by mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt. The co<span class=\"_ _2\"></span>st of inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts acq<span class=\"_ _2\"></span>uired in a mater<span class=\"_ _2\"></span>ial busine<span class=\"_ _2\"></span>ss com<span class=\"_ _2\"></span>binatio<span class=\"_ _2\"></span>n is the fair value as at t<span class=\"_ _2\"></span>he date of acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n. Oth<span class=\"_ _2\"></span>er intang<span class=\"_ _2\"></span>ible as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s are as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for i<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent only w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>ere is an indi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n that they m<span class=\"_ _2\"></span>ight be imp<span class=\"_ _2\"></span>aired. T<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated us<span class=\"_ _2\"></span>eful eco<span class=\"_ _2\"></span>nomic li<span class=\"_ _2\"></span>fe and amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on meth<span class=\"_ _2\"></span>od are rev<span class=\"_ _2\"></span>iewe<span class=\"_ _2\"></span>d at the end of e<span class=\"_ _2\"></span>ach rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of any change<span class=\"_ _2\"></span>s in est<span class=\"_ _2\"></span>imate bein<span class=\"_ _2\"></span>g accounted for o<span class=\"_ _2\"></span>n a prosp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>Inta<span class=\"_ _2\"></span>ngible a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts not y<span class=\"_ _2\"></span>et read<span class=\"_ _2\"></span>y for use are not a<span class=\"_ _2\"></span>mor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed but are su<span class=\"_ _2\"></span>bjec<span class=\"_ _2\"></span>t to annual im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent revi<span class=\"_ _2\"></span>ews<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Amor<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion is charg<span class=\"_ _2\"></span>ed to s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and ad<span class=\"_ _2\"></span>ministra<span class=\"_ _2\"></span>tive ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es in the i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent over th<span class=\"_ _2\"></span>e estim<span class=\"_ _2\"></span>ated use<span class=\"_ _2\"></span>ful econo<span class=\"_ _2\"></span>mic lives<span class=\"_ _0\"></span> as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _2d6\"> </span>Computer sof<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ware   <span class=\"_ _bf\"> </span>3\u20137 years s<span class=\"_ _2\"></span>traight lin<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ustomer relations<span class=\"_ _0\"></span>hips <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>0 years systematic<span class=\"_ _2d6\"> </span>Brand nam<span class=\"_ _2\"></span>e <span class=\"_ _5a\"> </span> <span class=\"_ _bb\"> </span>5 yea<span class=\"_ _2\"></span>rs s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tematic<span class=\"_ _2d6\"> </span>Know-<span class=\"_ _2\"></span>how <span class=\"_ _52\"> </span> <span class=\"_ _bb\"> </span>10<span class=\"_ _0\"></span> years straight line<span class=\"_ _2d6\"> </span>Amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tisat<span class=\"_ _2\"></span>ion on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>ed as in th<span class=\"_ _2\"></span>e cours<span class=\"_ _2\"></span>e of const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tion co<span class=\"_ _2\"></span>mmence<span class=\"_ _2\"></span>s when t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are read<span class=\"_ _2\"></span>y for their inten<span class=\"_ _2\"></span>ded us<span class=\"_ _2\"></span>e, the point at whic<span class=\"_ _2\"></span>h they are re<span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified f<span class=\"_ _2\"></span>rom ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s in the cour<span class=\"_ _2\"></span>se of cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, on the s<span class=\"_ _2\"></span>ame b<span class=\"_ _2\"></span>asis as oth<span class=\"_ _2\"></span>er ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of that clas<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "Res<span class=\"_ _2\"></span>ea<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h &amp; Deve<span class=\"_ _2\"></span>lop<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>Ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture on re<span class=\"_ _2\"></span>search a<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es, und<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>taken w<span class=\"_ _2\"></span>ith the pro<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of g<span class=\"_ _2\"></span>aining new s<span class=\"_ _2\"></span>cienti<span class=\"_ _2\"></span>fic or te<span class=\"_ _2\"></span>chnica<span class=\"_ _2\"></span>l knowl<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e and unde<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>tandi<span class=\"_ _2\"></span>ng, is<span class=\"_ gs5a\"> </span>reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d within t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse as inc<span class=\"_ _2\"></span>urred.<span class=\"_ _2d6\"> </span>Devel<span class=\"_ _2\"></span>opm<span class=\"_ _2\"></span>ent exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re is recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e state<span class=\"_ _2\"></span>ment as an e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ense as inc<span class=\"_ _2\"></span>urred unl<span class=\"_ _2\"></span>ess i<span class=\"_ _2\"></span>t meet<span class=\"_ _2\"></span>s all th<span class=\"_ _2\"></span>e criter<span class=\"_ _2\"></span>ia to be cap<span class=\"_ _2\"></span>itali<span class=\"_ _2\"></span>sed unde<span class=\"_ _2\"></span>r IA<span class=\"_ _2\"></span>S 38 \u2013 I<span class=\"_ _2\"></span>ntangib<span class=\"_ _2\"></span>le A<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, includin<span class=\"_ _2\"></span>g technic<span class=\"_ _2\"></span>al feasibil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of comple<span class=\"_ _2\"></span>ting the as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>, intention to co<span class=\"_ _2\"></span>mplete, pro<span class=\"_ _2\"></span>babili<span class=\"_ _2\"></span>ty of fu<span class=\"_ _2\"></span>ture econ<span class=\"_ _2\"></span>omic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s, th<span class=\"_ _2\"></span>e availabili<span class=\"_ _2\"></span>ty of r<span class=\"_ _2\"></span>esource<span class=\"_ _2\"></span>s to comple<span class=\"_ _2\"></span>te and the a<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y to reliabl<span class=\"_ _2\"></span>y measur<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enditure a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibuted to th<span class=\"_ _2\"></span>e devel<span class=\"_ _2\"></span>opme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "<div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs246\">Res<span class=\"_ _2\"></span>earch &amp; Deve<span class=\"_ _2\"></span>lopm<span class=\"_ _2\"></span>ent ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8.8<span class=\"_ _2\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>17<span class=\"_ _14\"></span>.5m) was exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement in th<span class=\"_ _2\"></span>e year wi<span class=\"_ _2\"></span>thin sal<span class=\"_ _2\"></span>es, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs247\">marketing an<span class=\"_ _2\"></span>d adminis<span class=\"_ _2\"></span>trative e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enses<span class=\"_ _2\"></span>. No d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil) as the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tors co<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>r there is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs248\">insuf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt evid<span class=\"_ _2\"></span>ence availab<span class=\"_ _2\"></span>le that th<span class=\"_ _2\"></span>e criteri<span class=\"_ _2\"></span>a have bee<span class=\"_ _2\"></span>n met for th<span class=\"_ _2\"></span>e reaso<span class=\"_ _2\"></span>ns noted be<span class=\"_ _2\"></span>low.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs249\">The G<span class=\"_ _2\"></span>roup has th<span class=\"_ _2\"></span>e intention an<span class=\"_ _2\"></span>d resou<span class=\"_ _2\"></span>rces to compl<span class=\"_ _2\"></span>ete the pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s being un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>ken, along wi<span class=\"_ _2\"></span>th the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to accurately m<span class=\"_ _2\"></span>easure </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs24a\">at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. T<span class=\"_ _2\"></span>herefore, wh<span class=\"_ _2\"></span>ilst the<span class=\"_ _2\"></span>se cri<span class=\"_ _2\"></span>teria are m<span class=\"_ _2\"></span>et, the a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt of the techn<span class=\"_ _2\"></span>ical feas<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y and futu<span class=\"_ _2\"></span>re econo<span class=\"_ _2\"></span>mic be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls6d ws78 gs24b\">more difficult.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs24c\">For M<span class=\"_ _2\"></span>edi<span class=\"_ _2\"></span>cal<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s there are s<span class=\"_ _2\"></span>tri<span class=\"_ _2\"></span>ct re<span class=\"_ _2\"></span>gulator<span class=\"_ _2\"></span>y ap<span class=\"_ _2\"></span>provals w<span class=\"_ _2\"></span>hich are requ<span class=\"_ _2\"></span>ired to be o<span class=\"_ _2\"></span>btaine<span class=\"_ _2\"></span>d before a n<span class=\"_ _2\"></span>ew prod<span class=\"_ _2\"></span>uct c<span class=\"_ _2\"></span>an </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs24d\">be bro<span class=\"_ _2\"></span>ught to market. Pr<span class=\"_ _2\"></span>ior to the<span class=\"_ _2\"></span>se app<span class=\"_ _2\"></span>rovals a var<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing degr<span class=\"_ _2\"></span>ee of clinic<span class=\"_ _2\"></span>al trial<span class=\"_ _2\"></span>s need to b<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aken, many of whic<span class=\"_ _2\"></span>h are multi<span class=\"_ _2\"></span>-year in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs24e\">leng<span class=\"_ _2\"></span>th. The v<span class=\"_ _2\"></span>ast maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture is incur<span class=\"_ _2\"></span>red up to the p<span class=\"_ _2\"></span>oint of reg<span class=\"_ _2\"></span>ulator<span class=\"_ _2\"></span>y app<span class=\"_ _2\"></span>roval; however, the outcome c<span class=\"_ _2\"></span>annot be </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs24f\">consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e until appro<span class=\"_ _2\"></span>val is obt<span class=\"_ _2\"></span>ained. W<span class=\"_ _2\"></span>itho<span class=\"_ _2\"></span>ut appr<span class=\"_ _2\"></span>oval the Gro<span class=\"_ _2\"></span>up or it<span class=\"_ _2\"></span>s custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s cannot s<span class=\"_ _2\"></span>ell a Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l produc<span class=\"_ _2\"></span>t. Eve<span class=\"_ _2\"></span>n with </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs250\">regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>l, market adop<span class=\"_ _2\"></span>tion rema<span class=\"_ _2\"></span>ins uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>in and ther<span class=\"_ _2\"></span>efore the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion is rare<span class=\"_ _2\"></span>ly met.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs251\">Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed de<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment proj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally do n<span class=\"_ _2\"></span>ot have the sa<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>t regulato<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y approva<span class=\"_ _2\"></span>ls; however<span class=\"_ _0\"></span>, they are o<span class=\"_ _2\"></span>ften<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs252\">subje<span class=\"_ _2\"></span>ct<span class=\"_ gs5a\"> </span>to r<span class=\"_ _2\"></span>igoro<span class=\"_ _2\"></span>us qualifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and tes<span class=\"_ _2\"></span>ting pro<span class=\"_ _2\"></span>gramme<span class=\"_ _2\"></span>s, ofte<span class=\"_ _2\"></span>n over a sust<span class=\"_ _2\"></span>aine<span class=\"_ _2\"></span>d peri<span class=\"_ _2\"></span>od of tim<span class=\"_ _2\"></span>e. Exam<span class=\"_ _2\"></span>ples of t<span class=\"_ _2\"></span>his includ<span class=\"_ _2\"></span>e wear tes<span class=\"_ _2\"></span>ting wi<span class=\"_ _2\"></span>thin </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs253\">Automot<span class=\"_ _2\"></span>ive, Aeros<span class=\"_ _2\"></span>pace and Ene<span class=\"_ _2\"></span>rgy &amp; In<span class=\"_ _2\"></span>dustr<span class=\"_ _2\"></span>ial. Potential c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers are a<span class=\"_ _2\"></span>lso of<span class=\"_ _2\"></span>ten tes<span class=\"_ _2\"></span>ting mult<span class=\"_ _2\"></span>iple so<span class=\"_ _2\"></span>lutio<span class=\"_ _2\"></span>ns at the s<span class=\"_ _2\"></span>ame tim<span class=\"_ _2\"></span>e with a v<span class=\"_ _2\"></span>iew </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs254\">to<span class=\"_ gs5a\"> </span>sel<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ting one fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g the tes<span class=\"_ _2\"></span>ting<span class=\"_ _2\"></span>/qualifi<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>on prog<span class=\"_ _2\"></span>ramme. A<span class=\"_ _2\"></span>s a result it i<span class=\"_ _2\"></span>s only wh<span class=\"_ _2\"></span>en a succes<span class=\"_ _2\"></span>sful ou<span class=\"_ _2\"></span>tcome to the te<span class=\"_ _2\"></span>sting<span class=\"_ _2\"></span>/quali<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>tion </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs255\">progra<span class=\"_ _2\"></span>mmes is a<span class=\"_ _2\"></span>chieved t<span class=\"_ _2\"></span>hat techni<span class=\"_ _2\"></span>cal feasib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is reach<span class=\"_ _2\"></span>ed and mar<span class=\"_ _2\"></span>ket adopti<span class=\"_ _2\"></span>on be<span class=\"_ _2\"></span>comes t<span class=\"_ _2\"></span>he key ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent. At this po<span class=\"_ _2\"></span>int, whils<span class=\"_ _2\"></span>t market </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs256\">ado<span class=\"_ _2\"></span>ption r<span class=\"_ _2\"></span>isk remains, t<span class=\"_ _2\"></span>he vas<span class=\"_ _2\"></span>t majori<span class=\"_ _2\"></span>ty of d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure has b<span class=\"_ _2\"></span>een in<span class=\"_ _2\"></span>curred a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>d.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "<div class=\"t m0 h4 ff27 fs2 fc6 sc0 ls5 ws1 gs258\">12. I<span class=\"_ _2\"></span>NT<span class=\"_ _2\"></span>ER<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>STS I<span class=\"_ _2\"></span>N OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R EN<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 lsc ws77 gs259\">Basi<span class=\"_ _2\"></span>s of<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls67 ws1f gs25a\">Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs25b\">Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs25c\">from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs25d\">the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs25e\">return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs25f\">The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs260\">fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs261\">fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs262\">IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs263\">A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs264\">of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs265\">acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs266\">Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls7 ws6 gs267\">the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs268\">Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs269\">consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs26a\">Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs26b\">combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs26c\">No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs26d\">Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs26e\">for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls67 ws70 gs26f\">Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs270\">Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls10 ws17 gs271\">Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs272\">An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs273\">arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs274\">the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs275\">The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs276\">accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs277\">share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs278\">includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs279\">has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27a\">Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27b\">in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27c\">per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27d\">cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27e\">The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs27f\">los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs280\">lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs281\">ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 ls26 ws1b gs282\">Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs283\">A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs284\">joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. </div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 lsc ws77 gs285\">Joint operations<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs286\">A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs287\">liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 lsc ws1 gs288\">revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff2d fs2 fc5 sc0 lsc ws77 gs289\">T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s eliminated on<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs28a\">Intrag<span class=\"_ _2\"></span>roup balan<span class=\"_ _2\"></span>ces and trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, and any unrea<span class=\"_ _2\"></span>lised g<span class=\"_ _2\"></span>ains and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s or incom<span class=\"_ _2\"></span>e and ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es arising f<span class=\"_ _2\"></span>rom intragro<span class=\"_ _2\"></span>up transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions, </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls7 ws6 gs28b\">are eliminated in p<span class=\"_ _2\"></span>reparing t<span class=\"_ _2\"></span>he consoli<span class=\"_ _2\"></span>dated financ<span class=\"_ _2\"></span>ial sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS 9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> the default.<span class=\"_ _2d6\"> </span>At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Group<span class=\"_ _2d6\"> </span>Material subsidia<span class=\"_ _2\"></span>ries and non-controll<span class=\"_ _2\"></span>ing interest (\u2018NCI\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019) is a limi<span class=\"_ _2\"></span>ted liabili<span class=\"_ _2\"></span>ty co<span class=\"_ _2\"></span>mpany se<span class=\"_ _2\"></span>t up for the pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of the manu<span class=\"_ _2\"></span>facture o<span class=\"_ _2\"></span>f P<span class=\"_ _0\"></span>AEK<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>olym<span class=\"_ _2\"></span>er pow<span class=\"_ _2\"></span>der and g<span class=\"_ _2\"></span>ranules, b<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>d in mainland China. Th<span class=\"_ _2\"></span>e Group conti<span class=\"_ _2\"></span>nues to hol<span class=\"_ _2\"></span>d a 75<span class=\"_ _b\"></span>% e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y interes<span class=\"_ _2\"></span>t with t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g 25<span class=\"_ _b\"></span>% held by L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Xing<span class=\"_ _2\"></span>fu New M<span class=\"_ _2\"></span>aterial Co., Ltd. (<span class=\"_ _0\"></span>\u2018L<span class=\"_ _2\"></span>X<span class=\"_ _2\"></span>\u2019). C<span class=\"_ _0\"></span>onsis<span class=\"_ _2\"></span>tent with p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>rs, w<span class=\"_ _2\"></span>ith 75<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y and th<span class=\"_ _2\"></span>e major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of app<span class=\"_ _2\"></span>ointment<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he boa<span class=\"_ _2\"></span>rd, the Grou<span class=\"_ _2\"></span>p is conside<span class=\"_ _2\"></span>red to have contro<span class=\"_ _2\"></span>l of VI<span class=\"_ _2\"></span>PL an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re it is accounted for a<span class=\"_ _2\"></span>s a subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d balance sh<span class=\"_ _2\"></span>eet of V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L are full<span class=\"_ _2\"></span>y consoli<span class=\"_ _2\"></span>dated wi<span class=\"_ _2\"></span>th the shar<span class=\"_ _2\"></span>e owne<span class=\"_ _2\"></span>d by L<span class=\"_ _2\"></span>X rep<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d by a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controlling i<span class=\"_ _2\"></span>nterest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>In the y<span class=\"_ _2\"></span>ear to 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025 the subsidiar<span class=\"_ _2\"></span>y in<span class=\"_ _2\"></span>curred a l<span class=\"_ _2\"></span>oss of \u00a31<span class=\"_ _14\"></span>1.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _b\"></span>: l<span class=\"_ _2\"></span>oss of \u00a35.7<span class=\"_ _0\"></span>m)<span class=\"_ _0\"></span>, of which \u00a3<span class=\"_ _2\"></span>2.9m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1.4m) is<span class=\"_ gs5a\"> </span>at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e to the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>t. T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>tal no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t as at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 is \u00a3(2.3<span class=\"_ _0\"></span>)m (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _0\"></span>0.6m). At<span class=\"_ gs5a\"> </span>30<span class=\"_ gs5a\"> </span>Septe<span class=\"_ _2\"></span>mber 2025 the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y had n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve equit<span class=\"_ _2\"></span>y of \u00a39.4m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: aggregate c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al and res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ves of \u00a3<span class=\"_ _2\"></span>2.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m).<span class=\"_ _2d6\"> </span>Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s hel<span class=\"_ _2\"></span>d at fa<span class=\"_ _2\"></span>ir va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>gh p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span><table class=\"s w2b9 h108\" id=\"_f362231e-7091-48bf-bc22-6a44c7223503\"><tr><td></td><td></td><td class=\"t m0 x6c7 h2a y3094 ff29 fs12 fc4 sc0 ls151 ws15f\">Financial asset<span class=\"_ _2\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6c8 h2a y3095 ff29 fs12 fc4 sc0 ls1 ws1\"> hel<span class=\"_ _2\"></span>d at fair<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x6c9 h2a y3096 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in</td><td class=\"t m0 x3a0 h2a y3097 ff29 fs12 fc4 sc0 ls17e ws195\"> value through<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4bb h2a y3098 ff29 fs12 fc4 sc0 ls38 ws39\">associates</td><td class=\"t m0 x6c7 h2a y3099 ff29 fs12 fc4 sc0 ls1 ws1\"> pro<span class=\"_ _2\"></span>fit and l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3099 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td></tr><tr><td></td><td class=\"t m0 x4c6 h2a y309a ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y309c w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ca y309c w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cb y309c w2ba he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cc y309c w1c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309d w2bb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Convert<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes a<span class=\"_ _2\"></span>nd 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cd y309d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ce y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cf y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309e w1e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y309e w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d1 y309e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d2 y309e w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309f w2bc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on conve<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes an<span class=\"_ _2\"></span>d 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d3 y309f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d4 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d5 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a0 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a0 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a1 w2be he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a1 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d8 y30a1 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d9 y30a1 w2bf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(<span class=\"_ _2\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a3 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a3 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y30a3 w2c1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6dc y30a3 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a4 w2c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Bond 3<span class=\"_ _2\"></span>D High Pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance Technolo<span class=\"_ _2\"></span>gy BV<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a5 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a5 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y30a6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr></table>Sur<span class=\"_ _2\"></span>face<span class=\"_ _0\"></span> Generation Limited<span class=\"_ _2d6\"> </span>During t<span class=\"_ _2\"></span>he year th<span class=\"_ _2\"></span>e Group redu<span class=\"_ _2\"></span>ced the fair va<span class=\"_ _2\"></span>lue of it<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in Sur<span class=\"_ _2\"></span>face Genera<span class=\"_ _2\"></span>tion to \u00a3nil. Fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r det<span class=\"_ _2\"></span>ails on this re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion a<span class=\"_ _2\"></span>re includ<span class=\"_ _2\"></span>ed in the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items note, note 4<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff2d fs2 fc5 sc0 lsc ws77 gs2a3\">Bond 3D High P<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>formance T<span class=\"_ _b\"></span>echnology BV (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a4\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023 the Group had a<span class=\"_ _2\"></span>n investm<span class=\"_ _2\"></span>ent in as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te of \u00a39.<span class=\"_ _14\"></span>1m and conver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s of \u00a39.<span class=\"_ _b\"></span>7m issue<span class=\"_ _2\"></span>d to Bond. D<span class=\"_ _2\"></span>uring the </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a5\">prio<span class=\"_ _2\"></span>r<span class=\"_ gs5a\"> </span>year the Gr<span class=\"_ _2\"></span>oup reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d a \u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m charge, includ<span class=\"_ _2\"></span>ed in \u2018Re<span class=\"_ _2\"></span>sult of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te\u2019 in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, compris<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a6\">of<span class=\"_ gs5a\"> </span>it<span class=\"_ _2\"></span>s invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>ate of \u00a39.<span class=\"_ _14\"></span>1m, the fair value lo<span class=\"_ _2\"></span>ss on th<span class=\"_ _2\"></span>e conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loan note<span class=\"_ _2\"></span>s of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.0<span class=\"_ _2\"></span>m and 2024 bridging lo<span class=\"_ _2\"></span>an of \u00a30.9m, and </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a7\">\u00a30.2m of legal fe<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>his redu<span class=\"_ _2\"></span>ced the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying v<span class=\"_ _2\"></span>alue of it<span class=\"_ _2\"></span>s Bond a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024 to \u00a3nil. Bond was sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently liq<span class=\"_ _2\"></span>uidated o<span class=\"_ _2\"></span>n </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a8\">30<span class=\"_ gs5a\"> </span>Oc<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ber 2024 confirming no cha<span class=\"_ _2\"></span>nce of the Gro<span class=\"_ _2\"></span>up recover<span class=\"_ _2\"></span>ing any value fro<span class=\"_ _2\"></span>m its B<span class=\"_ _2\"></span>ond as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ails are incl<span class=\"_ _2\"></span>uded in t<span class=\"_ _2\"></span>he 202<span class=\"_ _0\"></span>4 </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2a9\">Annual<span class=\"_ gs5a\"> </span>R<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d in the exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems note, note 4. </div><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls126 ws12c gs2aa\">Company<span class=\"_ _2d6\"> </span></div><div class=\"gs2ab\"><table class=\"s w2c3 h109\" id=\"_a862f09f-9713-4c7d-9684-9e5e1e0d1717\"><tr><td></td><td class=\"t m0 x6dd h2a y30a7 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x6de h2a y30a8 ff29 fs12 fc4 sc0 lsc5 wsd4\">subsidiaries<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20f h2a y30a9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30aa ff28 fs3 fc6 sc0 ls1 ws1\">Co<span class=\"_ _2\"></span>st an<span class=\"_ _2\"></span>d car<span class=\"_ _2\"></span>ry<span class=\"_ _2\"></span>ing va<span class=\"_ _2\"></span>lue<span class=\"_ _18c\"> </span><span class=\"fc4\"> </span></td><td></td></tr><tr><td class=\"c n x210 y2f69 w2c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At <span>1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4</span> and at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59c y2f69 w7f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">131<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ac\">The Comp<span class=\"_ _2\"></span>any has consid<span class=\"_ _2\"></span>ered imp<span class=\"_ _2\"></span>airment of i<span class=\"_ _2\"></span>ts inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent in subsidi<span class=\"_ _2\"></span>aries w<span class=\"_ _2\"></span>ith this i<span class=\"_ _2\"></span>ncluding am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>vable fro<span class=\"_ _2\"></span>m thos<span class=\"_ _2\"></span>e subsidia<span class=\"_ _2\"></span>ries<span class=\"_ _2\"></span>. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ad\">The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s do not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e of the Company<span class=\"_ _2\"></span>\u2019s investment in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies has b<span class=\"_ _2\"></span>een im<span class=\"_ _2\"></span>paired.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ae\">The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is a full list of t<span class=\"_ _2\"></span>he Company\u2019s interes<span class=\"_ _2\"></span>ts:<span class=\"_ _2d6\"> </span></div><div class=\"gs2af\"><table class=\"s w2c5 h10a\" id=\"_ba0684dd-0f64-4e68-9a87-712d46253b88\"><tr><td></td><td class=\"c n x6df y30ac w2c6 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls10d ws113\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30ac w2c7 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e1 y30ac w2c8 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h5 y30ad ff28 fs3 fc6 sc0 ls1 ws1\">Wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned s<span class=\"_ _2\"></span>ubs<span class=\"_ _2\"></span>idi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aki<span class=\"_ _2\"></span>ngs <span class=\"_ _fe\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30ae w2c9 h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Limite<span class=\"_ _2\"></span>d</div><div class=\"t m0 x6e2 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e3 y30ae w2ca he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">28<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>18<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e4 y30ae w2cb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e5 y30ae w2cc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Victrex T<span class=\"_ _0\"></span>echnology Cen<span class=\"_ _0\"></span>tre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x6e6 h13 y30af ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6e7 h6 y30b0 ff29 fs3 fc4 sc0 ls7 ws6\">Hillhous<span class=\"_ _2\"></span>e Internati<span class=\"_ _2\"></span>onal,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30b1 ff29 fs3 fc4 sc0 ls90 wse2\">Inv<span class=\"_ _2\"></span>ibio<span class=\"_ _2\"></span> Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e8 y30b2 w2cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lseb wsf9\">4088050<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e9 y30b2 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ea h6 y30b3 ff29 fs3 fc4 sc0 ls12 ws12\">Thornton C<span class=\"_ _b\"></span>leveleys,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b4 w213 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io Kn<span class=\"_ _2\"></span>ees L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6eb y30b4 w2cf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">8<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ec y30b4 w2d0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ed h6 y30b5 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>ancash<span class=\"_ _2\"></span>ire F<span class=\"_ _2\"></span>Y5 4<span class=\"_ _2\"></span>QD, UK<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m8 x20d h6 y30b6 ff29 fs3 fc4 sc0 ls4 ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ent Manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e3 y30b7 w2d1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">8<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>612<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ee y30b7 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f4b w2d2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8a ws160\">Juvo<span class=\"_ _2\"></span>ra Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ef y2f4b w2d3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">814<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f0 y2f4b w2d4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive, non trad<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f1 h6 y30b8 ff29 fs3 fc4 sc0 ls6 ws5\">entity<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b9 w2d5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf ws6f\">Zyex Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f2 y30b9 w2d6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f3 y30b9 w2d7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Dormant<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30ba w2d8 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA H<span class=\"_ _2\"></span>olding<span class=\"_ _2\"></span>s Inc.</div><div class=\"t m0 x6f4 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1</div></td><td></td><td class=\"t m0 x5b8 h6 y30bb ff29 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _73\"> </span>Inte<span class=\"_ _2\"></span>rmed<span class=\"_ _2\"></span>iate hold<span class=\"_ _2\"></span>ing </td><td></td><td></td><td class=\"c n x6f5 y30ba w2d9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">30<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f6 y30ba w2da he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Conshoho<span class=\"_ _2\"></span>cken State Road, Sui<span class=\"_ _2\"></span>te 1<span class=\"_ _b\"></span>20,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f7 h6 y30bc ff29 fs3 fc4 sc0 ls8 ws7\">comp<span class=\"_ _2\"></span>any<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6f8 h6 y30bc ff29 fs3 fc4 sc0 ls1 ws1\">West Consho<span class=\"_ _2\"></span>hocken, PA 1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>428, USA<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bd w2db he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f9 y30bd w2dc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30be w2dd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8c ws98\">Invib<span class=\"_ _0\"></span>io Inc<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fa y30be w2de he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bf w2df he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ents M<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fb y30bf w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30c0 w2e1 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex E<span class=\"_ _0\"></span>uropa GmbH</div><div class=\"t m0 x6fc h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fd y30c0 w2e2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>rading enti<span class=\"_ _2\"></span>ty<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x6fe y30c0 w2e3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>angg<span class=\"_ _2\"></span>asse<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ff y30c0 w2e4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">16, 657<span class=\"_ _b\"></span>19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x700 y30c0 w2e5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Hofheim, G<span class=\"_ _2\"></span>ermany<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x210 y30c1 w2e6 h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex Japan,<span class=\"_ _0\"></span> Inc.</div><div class=\"t m0 x701 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x702 y30c1 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x703 y30c1 w2e7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Mit<span class=\"_ _2\"></span>a Kokusai Buil<span class=\"_ _2\"></span>ding Ann<span class=\"_ _2\"></span>ex, 1-<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>-28 Mita,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h6 y30c2 ff29 fs3 fc4 sc0 ls1 ws1\">Minato<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ku, T<span class=\"_ _b\"></span>ok<span class=\"_ _2\"></span>yo 108<span class=\"_ _2\"></span>/0<span class=\"_ _2\"></span>073, Japan<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c3 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials (Shan<span class=\"_ _2\"></span>ghai) </td><td></td><td class=\"c n x702 y2f56 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x705 y2f56 w2e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex A<span class=\"_ _2\"></span>sian I<span class=\"_ _2\"></span>nnovati<span class=\"_ _2\"></span>on &amp; T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy Centre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c4 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5b6 h6 y30c4 ff29 fs3 fc4 sc0 ls1 ws1\">Par<span class=\"_ _2\"></span>t B Building G<span class=\"_ _2\"></span>, No. 1688<span class=\"_ _2\"></span>, Zhuanx<span class=\"_ _2\"></span>ing Roa<span class=\"_ _2\"></span>d, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x706 h6 y30c5 ff29 fs3 fc4 sc0 ls17 ws19\">Xinzhuang Industr<span class=\"_ _2\"></span>y Park, Shanghai 20<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>108, Ch<span class=\"_ _0\"></span>ina<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30c6 w2e9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io (Be<span class=\"_ _2\"></span>ijing) T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>ding Co.<span class=\"_ _0\"></span>, Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x707 y30c6 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x708 y30c6 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x709 y30c6 w2ec he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">71<span class=\"_ _b\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x70a y30c6 w2ed he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8, Buil<span class=\"_ _2\"></span>ding 7<span class=\"_ _b\"></span>, Seco<span class=\"_ _2\"></span>nd La<span class=\"_ _2\"></span>ne 5, The S<span class=\"_ _2\"></span>outh of<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x70b h6 y30c7 ff29 fs3 fc4 sc0 ls1 ws1\">Xian<span class=\"_ _2\"></span>g Jun, Chao Y<span class=\"_ _b\"></span>an<span class=\"_ _2\"></span>g Distr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>t, Bei<span class=\"_ _2\"></span>jing 1<span class=\"_ _0\"></span>00<span class=\"_ _2\"></span>020, China<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y3018 w2ee he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70c y3018 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x70d y3018 w2ef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">390<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x70e y3018 w2f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">I<span class=\"_ _2\"></span>ndus<span class=\"_ _2\"></span>trial Avenu<span class=\"_ _2\"></span>e, Grantsb<span class=\"_ _2\"></span>urg, WI 5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0, USA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x210 y3019 w2f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70f y3019 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x710 y3019 w2f2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">55 Broadcomm<span class=\"_ _2\"></span>on Roa<span class=\"_ _2\"></span>d, Bristo<span class=\"_ _2\"></span>l,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x711 y3091 w2f3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">RI<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x712 y3091 w2f4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0280<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x713 y3091 w2f5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">9, USA<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30c8 w2f6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Hon<span class=\"_ _2\"></span>g Kong Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x714 y30c8 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x715 y30c8 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x716 y30c8 w2f7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">19<span class=\"_ _b\"></span>19<span class=\"_ _0\"></span>, </div></td><td></td><td></td><td></td><td></td><td class=\"c n x717 y30c8 w2f8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>F<span class=\"_ _b\"></span>, Le<span class=\"_ _2\"></span>e Garde<span class=\"_ _2\"></span>n One, 33 Hys<span class=\"_ _2\"></span>an Avenue,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x718 h6 y30c9 ff29 fs3 fc4 sc0 ls1 ws1\">Causeway B<span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>, Hong Kong </td></tr><tr><td class=\"c x210 y30ca w2f9 h10c\"><div class=\"t m0 x1c9 h5 y2fcc ff28 fs3 fc6 sc0 ls8d ws6c\">Subsidiary u<span class=\"_ _0\"></span>ndertaking with<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls8c ws98\">non-<span class=\"_ _2\"></span>controlling<span class=\"_ _0\"></span> interests<span class=\"_ _2d6\"> </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=\"t m0 x20d h6 y30cb ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials </td><td></td><td class=\"c n x702 y30cc w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x719 y30cc w2fa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Ro<span class=\"_ _2\"></span>om 501\u201323, T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nolo<span class=\"_ _2\"></span>gy Mans<span class=\"_ _2\"></span>ion, Qin<span class=\"_ _2\"></span>gyu Ro<span class=\"_ _2\"></span>ad<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y30cd w2fb hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd</div><div class=\"t m0 x71a h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x71b h6 y30ce ff29 fs3 fc4 sc0 ls1 ws1\">Eas<span class=\"_ _2\"></span>t, Zhifang Stre<span class=\"_ _2\"></span>et No<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>h, Liao<span class=\"_ _2\"></span>dong B<span class=\"_ _2\"></span>ay New </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5bb h6 y30cf ff29 fs3 fc4 sc0 ls1 ws1\">Dis<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>t, Panjin, L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Provin<span class=\"_ _2\"></span>ce, C<span class=\"_ _0\"></span>hina<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30d0 ff28 fs3 fc6 sc0 ls8c ws98\">Joint opera<span class=\"_ _0\"></span>tion<span class=\"_ _22a\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30d1 w2fc h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">Agho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limited</div><div class=\"t m0 x71c h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71d y30d1 w2fd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls11a ws121\">10<span class=\"_ _c\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71e y30d1 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x71f y30d1 w2fe he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex T<span class=\"_ _0\"></span>echnol<span class=\"_ _2\"></span>ogy Centre, Hillhous<span class=\"_ _2\"></span>e Internat<span class=\"_ _2\"></span>ional,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x720 h6 y30d2 ff29 fs3 fc4 sc0 ls1 ws1\">Tho<span class=\"_ _2\"></span>rnton Clevele<span class=\"_ _2\"></span>ys, L<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ashire F<span class=\"_ _2\"></span>Y<span class=\"_ _2\"></span>5 4Q<span class=\"_ _2\"></span>D, UK<span class=\"_ _2d6\"> </span></td></tr></table></div><div class=\"gs22a\"><table class=\"s w2ff h10d\" id=\"_057996c8-6b42-4a11-b4be-2842c69e6a0f\"><tr><td></td><td class=\"c n x6df y30d3 w2c6 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30d3 w2c7 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e1 y30d3 w2c8 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y30d4 ff28 fs3 fc6 sc0 ls18 ws1a\">Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _18b\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30d1 w2c0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x721 y30d1 w300 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">437<span class=\"_ _2\"></span>938<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x722 y30d1 w301 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x723 y30d1 w302 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">7 Brac<span class=\"_ _2\"></span>kenbur<span class=\"_ _2\"></span>y Court<span class=\"_ _2\"></span>, Lyndon Bar<span class=\"_ _2\"></span>ns,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x724 h6 y30d5 ff29 fs3 fc4 sc0 ls1 ws1\">Edith Wes<span class=\"_ _2\"></span>ton Roa<span class=\"_ _2\"></span>d, Lyndon, Oakh<span class=\"_ _2\"></span>am LE1<span class=\"_ _b\"></span>5 8T<span class=\"_ _c\"></span>W<span class=\"_ _b\"></span>, U<span class=\"_ _2\"></span>K<span class=\"_ _2d6\"> </span></td></tr></table></div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b1\">1 <span class=\"_ _d\"> </span>Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly he<span class=\"_ _2\"></span>ld by V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex p<span class=\"_ _2\"></span>lc.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b2\">2 <span class=\"_ _d\"> </span>Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex (Pa<span class=\"_ _2\"></span>njin) Hig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>als Co., Ltd is also re<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d to as \u2018<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b3\">3 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>On 13 Decem<span class=\"_ _2\"></span>ber 2016, the Gro<span class=\"_ _2\"></span>up, via it<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Vic<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Man<span class=\"_ _2\"></span>ufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Lim<span class=\"_ _2\"></span>ited, i<span class=\"_ _2\"></span>ncorp<span class=\"_ _2\"></span>orat<span class=\"_ _2\"></span>ed Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 Lim<span class=\"_ _2\"></span>ited w<span class=\"_ _2\"></span>ith AGC Chem<span class=\"_ _2\"></span>ica<span class=\"_ _2\"></span>ls Europ<span class=\"_ _2\"></span>e </div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b4\">Lim<span class=\"_ _2\"></span>ited. A<span class=\"_ _2\"></span>gho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d is a jo<span class=\"_ _2\"></span>int arra<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>ment in w<span class=\"_ _2\"></span>hich t<span class=\"_ _2\"></span>he Gro<span class=\"_ _2\"></span>up hol<span class=\"_ _2\"></span>ds equ<span class=\"_ _2\"></span>al own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ship an<span class=\"_ _2\"></span>d right<span class=\"_ _2\"></span>s ove<span class=\"_ _2\"></span>r the ent<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y. The pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 </div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b5\">Lim<span class=\"_ _2\"></span>ited is to b<span class=\"_ _2\"></span>uild, o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ate and ma<span class=\"_ _2\"></span>inta<span class=\"_ _2\"></span>in an ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sub<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n (cost of c<span class=\"_ _2\"></span>.\u00a33m) for b<span class=\"_ _2\"></span>oth pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies\u2019 o<span class=\"_ _2\"></span>wn us<span class=\"_ _2\"></span>e to ensur<span class=\"_ _2\"></span>e continu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sup<span class=\"_ _2\"></span>ply. Due to </div><div class=\"t m0 h8 ff29 fs4 fc4 sc0 ls1 ws1 gs2b6\">the te<span class=\"_ _2\"></span>rms of t<span class=\"_ _2\"></span>he joi<span class=\"_ _2\"></span>nt arran<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, Ag<span class=\"_ _2\"></span>hoc<span class=\"_ _2\"></span>o 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>he cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a to be acco<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a jo<span class=\"_ _2\"></span>int op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2b7\">Annual re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts are f<span class=\"_ _2\"></span>iled w<span class=\"_ _2\"></span>ith Companie<span class=\"_ _2\"></span>s Hous<span class=\"_ _2\"></span>e for all UK d<span class=\"_ _2\"></span>ormant co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2b8\">All sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es are wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned, w<span class=\"_ _2\"></span>ith the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance Ma<span class=\"_ _2\"></span>terials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019), and are invol<span class=\"_ _2\"></span>ved in th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2b9\">princi<span class=\"_ _2\"></span>pal ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s of the Group. Chines<span class=\"_ _2\"></span>e subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y entiti<span class=\"_ _2\"></span>es follo<span class=\"_ _2\"></span>w the cal<span class=\"_ _2\"></span>endar ye<span class=\"_ _2\"></span>ar for the fina<span class=\"_ _2\"></span>ncial year an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re the year-<span class=\"_ _2\"></span>end date </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2ba\">of<span class=\"_ gs5a\"> </span>31 Decemb<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2bb\">In the o<span class=\"_ _2\"></span>pinio<span class=\"_ _2\"></span>n of the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in and amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from the Comp<span class=\"_ _2\"></span>any\u2019s subsidiar<span class=\"_ _2\"></span>y u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs2bc\">at leas<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value at whi<span class=\"_ _2\"></span>ch they are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d in the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "12. I<span class=\"_ _2\"></span>NT<span class=\"_ _2\"></span>ER<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>STS I<span class=\"_ _2\"></span>N OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R EN<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>Basi<span class=\"_ _2\"></span>s of<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span>Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span>Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span>Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s eliminated on<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Intrag<span class=\"_ _2\"></span>roup balan<span class=\"_ _2\"></span>ces and trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, and any unrea<span class=\"_ _2\"></span>lised g<span class=\"_ _2\"></span>ains and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s or incom<span class=\"_ _2\"></span>e and ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es arising f<span class=\"_ _2\"></span>rom intragro<span class=\"_ _2\"></span>up transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions, are eliminated in p<span class=\"_ _2\"></span>reparing t<span class=\"_ _2\"></span>he consoli<span class=\"_ _2\"></span>dated financ<span class=\"_ _2\"></span>ial sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS 9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> the default.<span class=\"_ _2d6\"> </span>At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Group<span class=\"_ _2d6\"> </span>Material subsidia<span class=\"_ _2\"></span>ries and non-controll<span class=\"_ _2\"></span>ing interest (\u2018NCI\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019) is a limi<span class=\"_ _2\"></span>ted liabili<span class=\"_ _2\"></span>ty co<span class=\"_ _2\"></span>mpany se<span class=\"_ _2\"></span>t up for the pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of the manu<span class=\"_ _2\"></span>facture o<span class=\"_ _2\"></span>f P<span class=\"_ _0\"></span>AEK<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>olym<span class=\"_ _2\"></span>er pow<span class=\"_ _2\"></span>der and g<span class=\"_ _2\"></span>ranules, b<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>d in mainland China. Th<span class=\"_ _2\"></span>e Group conti<span class=\"_ _2\"></span>nues to hol<span class=\"_ _2\"></span>d a 75<span class=\"_ _b\"></span>% e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y interes<span class=\"_ _2\"></span>t with t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g 25<span class=\"_ _b\"></span>% held by L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Xing<span class=\"_ _2\"></span>fu New M<span class=\"_ _2\"></span>aterial Co., Ltd. (<span class=\"_ _0\"></span>\u2018L<span class=\"_ _2\"></span>X<span class=\"_ _2\"></span>\u2019). C<span class=\"_ _0\"></span>onsis<span class=\"_ _2\"></span>tent with p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>rs, w<span class=\"_ _2\"></span>ith 75<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y and th<span class=\"_ _2\"></span>e major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of app<span class=\"_ _2\"></span>ointment<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he boa<span class=\"_ _2\"></span>rd, the Grou<span class=\"_ _2\"></span>p is conside<span class=\"_ _2\"></span>red to have contro<span class=\"_ _2\"></span>l of VI<span class=\"_ _2\"></span>PL an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re it is accounted for a<span class=\"_ _2\"></span>s a subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d balance sh<span class=\"_ _2\"></span>eet of V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L are full<span class=\"_ _2\"></span>y consoli<span class=\"_ _2\"></span>dated wi<span class=\"_ _2\"></span>th the shar<span class=\"_ _2\"></span>e owne<span class=\"_ _2\"></span>d by L<span class=\"_ _2\"></span>X rep<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d by a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controlling i<span class=\"_ _2\"></span>nterest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>In the y<span class=\"_ _2\"></span>ear to 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025 the subsidiar<span class=\"_ _2\"></span>y in<span class=\"_ _2\"></span>curred a l<span class=\"_ _2\"></span>oss of \u00a31<span class=\"_ _14\"></span>1.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _b\"></span>: l<span class=\"_ _2\"></span>oss of \u00a35.7<span class=\"_ _0\"></span>m)<span class=\"_ _0\"></span>, of which \u00a3<span class=\"_ _2\"></span>2.9m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1.4m) is<span class=\"_ gs5a\"> </span>at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e to the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>t. T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>tal no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t as at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 is \u00a3(2.3<span class=\"_ _0\"></span>)m (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _0\"></span>0.6m). At<span class=\"_ gs5a\"> </span>30<span class=\"_ gs5a\"> </span>Septe<span class=\"_ _2\"></span>mber 2025 the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y had n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve equit<span class=\"_ _2\"></span>y of \u00a39.4m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: aggregate c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al and res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ves of \u00a3<span class=\"_ _2\"></span>2.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m).<span class=\"_ _2d6\"> </span>Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s hel<span class=\"_ _2\"></span>d at fa<span class=\"_ _2\"></span>ir va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>gh p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span><table class=\"s w2b9 h108\" id=\"_f362231e-7091-48bf-bc22-6a44c7223503\"><tr><td></td><td></td><td class=\"t m0 x6c7 h2a y3094 ff29 fs12 fc4 sc0 ls151 ws15f\">Financial asset<span class=\"_ _2\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6c8 h2a y3095 ff29 fs12 fc4 sc0 ls1 ws1\"> hel<span class=\"_ _2\"></span>d at fair<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x6c9 h2a y3096 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in</td><td class=\"t m0 x3a0 h2a y3097 ff29 fs12 fc4 sc0 ls17e ws195\"> value through<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4bb h2a y3098 ff29 fs12 fc4 sc0 ls38 ws39\">associates</td><td class=\"t m0 x6c7 h2a y3099 ff29 fs12 fc4 sc0 ls1 ws1\"> pro<span class=\"_ _2\"></span>fit and l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3099 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td></tr><tr><td></td><td class=\"t m0 x4c6 h2a y309a ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y309c w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ca y309c w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cb y309c w2ba he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cc y309c w1c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309d w2bb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Convert<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes a<span class=\"_ _2\"></span>nd 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cd y309d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ce y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cf y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309e w1e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y309e w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d1 y309e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d2 y309e w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309f w2bc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on conve<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes an<span class=\"_ _2\"></span>d 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d3 y309f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d4 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d5 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a0 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a0 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a1 w2be he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a1 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d8 y30a1 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d9 y30a1 w2bf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(<span class=\"_ _2\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a3 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a3 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y30a3 w2c1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6dc y30a3 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a4 w2c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Bond 3<span class=\"_ _2\"></span>D High Pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance Technolo<span class=\"_ _2\"></span>gy BV<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a5 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a5 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y30a6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr></table>Sur<span class=\"_ _2\"></span>face<span class=\"_ _0\"></span> Generation Limited<span class=\"_ _2d6\"> </span>During t<span class=\"_ _2\"></span>he year th<span class=\"_ _2\"></span>e Group redu<span class=\"_ _2\"></span>ced the fair va<span class=\"_ _2\"></span>lue of it<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in Sur<span class=\"_ _2\"></span>face Genera<span class=\"_ _2\"></span>tion to \u00a3nil. Fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r det<span class=\"_ _2\"></span>ails on this re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion a<span class=\"_ _2\"></span>re includ<span class=\"_ _2\"></span>ed in the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items note, note 4<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Bond 3D High P<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>formance T<span class=\"_ _b\"></span>echnology BV (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023 the Group had a<span class=\"_ _2\"></span>n investm<span class=\"_ _2\"></span>ent in as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te of \u00a39.<span class=\"_ _14\"></span>1m and conver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s of \u00a39.<span class=\"_ _b\"></span>7m issue<span class=\"_ _2\"></span>d to Bond. D<span class=\"_ _2\"></span>uring the prio<span class=\"_ _2\"></span>r<span class=\"_ gs5a\"> </span>year the Gr<span class=\"_ _2\"></span>oup reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d a \u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m charge, includ<span class=\"_ _2\"></span>ed in \u2018Re<span class=\"_ _2\"></span>sult of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te\u2019 in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, compris<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt of<span class=\"_ gs5a\"> </span>it<span class=\"_ _2\"></span>s invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>ate of \u00a39.<span class=\"_ _14\"></span>1m, the fair value lo<span class=\"_ _2\"></span>ss on th<span class=\"_ _2\"></span>e conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loan note<span class=\"_ _2\"></span>s of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.0<span class=\"_ _2\"></span>m and 2024 bridging lo<span class=\"_ _2\"></span>an of \u00a30.9m, and \u00a30.2m of legal fe<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>his redu<span class=\"_ _2\"></span>ced the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying v<span class=\"_ _2\"></span>alue of it<span class=\"_ _2\"></span>s Bond a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024 to \u00a3nil. Bond was sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently liq<span class=\"_ _2\"></span>uidated o<span class=\"_ _2\"></span>n 30<span class=\"_ gs5a\"> </span>Oc<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ber 2024 confirming no cha<span class=\"_ _2\"></span>nce of the Gro<span class=\"_ _2\"></span>up recover<span class=\"_ _2\"></span>ing any value fro<span class=\"_ _2\"></span>m its B<span class=\"_ _2\"></span>ond as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ails are incl<span class=\"_ _2\"></span>uded in t<span class=\"_ _2\"></span>he 202<span class=\"_ _0\"></span>4 Annual<span class=\"_ gs5a\"> </span>R<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d in the exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems note, note 4. Company<span class=\"_ _2d6\"> </span><table class=\"s w2c3 h109\" id=\"_a862f09f-9713-4c7d-9684-9e5e1e0d1717\"><tr><td></td><td class=\"t m0 x6dd h2a y30a7 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x6de h2a y30a8 ff29 fs12 fc4 sc0 lsc5 wsd4\">subsidiaries<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20f h2a y30a9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30aa ff28 fs3 fc6 sc0 ls1 ws1\">Co<span class=\"_ _2\"></span>st an<span class=\"_ _2\"></span>d car<span class=\"_ _2\"></span>ry<span class=\"_ _2\"></span>ing va<span class=\"_ _2\"></span>lue<span class=\"_ _18c\"> </span><span class=\"fc4\"> </span></td><td></td></tr><tr><td class=\"c n x210 y2f69 w2c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At <span>1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4</span> and at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59c y2f69 w7f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">131<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table>The Comp<span class=\"_ _2\"></span>any has consid<span class=\"_ _2\"></span>ered imp<span class=\"_ _2\"></span>airment of i<span class=\"_ _2\"></span>ts inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent in subsidi<span class=\"_ _2\"></span>aries w<span class=\"_ _2\"></span>ith this i<span class=\"_ _2\"></span>ncluding am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>vable fro<span class=\"_ _2\"></span>m thos<span class=\"_ _2\"></span>e subsidia<span class=\"_ _2\"></span>ries<span class=\"_ _2\"></span>. The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s do not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e of the Company<span class=\"_ _2\"></span>\u2019s investment in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies has b<span class=\"_ _2\"></span>een im<span class=\"_ _2\"></span>paired.<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is a full list of t<span class=\"_ _2\"></span>he Company\u2019s interes<span class=\"_ _2\"></span>ts:<span class=\"_ _2d6\"> </span><table class=\"s w2c5 h10a\" id=\"_ba0684dd-0f64-4e68-9a87-712d46253b88\"><tr><td></td><td class=\"c n x6df y30ac w2c6 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls10d ws113\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30ac w2c7 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e1 y30ac w2c8 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h5 y30ad ff28 fs3 fc6 sc0 ls1 ws1\">Wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned s<span class=\"_ _2\"></span>ubs<span class=\"_ _2\"></span>idi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aki<span class=\"_ _2\"></span>ngs <span class=\"_ _fe\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30ae w2c9 h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Limite<span class=\"_ _2\"></span>d</div><div class=\"t m0 x6e2 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e3 y30ae w2ca he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">28<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>18<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e4 y30ae w2cb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e5 y30ae w2cc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Victrex T<span class=\"_ _0\"></span>echnology Cen<span class=\"_ _0\"></span>tre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x6e6 h13 y30af ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6e7 h6 y30b0 ff29 fs3 fc4 sc0 ls7 ws6\">Hillhous<span class=\"_ _2\"></span>e Internati<span class=\"_ _2\"></span>onal,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30b1 ff29 fs3 fc4 sc0 ls90 wse2\">Inv<span class=\"_ _2\"></span>ibio<span class=\"_ _2\"></span> Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e8 y30b2 w2cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lseb wsf9\">4088050<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e9 y30b2 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ea h6 y30b3 ff29 fs3 fc4 sc0 ls12 ws12\">Thornton C<span class=\"_ _b\"></span>leveleys,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b4 w213 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io Kn<span class=\"_ _2\"></span>ees L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6eb y30b4 w2cf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">8<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ec y30b4 w2d0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ed h6 y30b5 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>ancash<span class=\"_ _2\"></span>ire F<span class=\"_ _2\"></span>Y5 4<span class=\"_ _2\"></span>QD, UK<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m8 x20d h6 y30b6 ff29 fs3 fc4 sc0 ls4 ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ent Manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e3 y30b7 w2d1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">8<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>612<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ee y30b7 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f4b w2d2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8a ws160\">Juvo<span class=\"_ _2\"></span>ra Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ef y2f4b w2d3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">814<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f0 y2f4b w2d4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive, non trad<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f1 h6 y30b8 ff29 fs3 fc4 sc0 ls6 ws5\">entity<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b9 w2d5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf ws6f\">Zyex Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f2 y30b9 w2d6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f3 y30b9 w2d7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Dormant<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30ba w2d8 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA H<span class=\"_ _2\"></span>olding<span class=\"_ _2\"></span>s Inc.</div><div class=\"t m0 x6f4 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1</div></td><td></td><td class=\"t m0 x5b8 h6 y30bb ff29 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _73\"> </span>Inte<span class=\"_ _2\"></span>rmed<span class=\"_ _2\"></span>iate hold<span class=\"_ _2\"></span>ing </td><td></td><td></td><td class=\"c n x6f5 y30ba w2d9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">30<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f6 y30ba w2da he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Conshoho<span class=\"_ _2\"></span>cken State Road, Sui<span class=\"_ _2\"></span>te 1<span class=\"_ _b\"></span>20,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f7 h6 y30bc ff29 fs3 fc4 sc0 ls8 ws7\">comp<span class=\"_ _2\"></span>any<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6f8 h6 y30bc ff29 fs3 fc4 sc0 ls1 ws1\">West Consho<span class=\"_ _2\"></span>hocken, PA 1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>428, USA<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bd w2db he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f9 y30bd w2dc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30be w2dd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8c ws98\">Invib<span class=\"_ _0\"></span>io Inc<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fa y30be w2de he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bf w2df he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ents M<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fb y30bf w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30c0 w2e1 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex E<span class=\"_ _0\"></span>uropa GmbH</div><div class=\"t m0 x6fc h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fd y30c0 w2e2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>rading enti<span class=\"_ _2\"></span>ty<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x6fe y30c0 w2e3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>angg<span class=\"_ _2\"></span>asse<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ff y30c0 w2e4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">16, 657<span class=\"_ _b\"></span>19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x700 y30c0 w2e5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Hofheim, G<span class=\"_ _2\"></span>ermany<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x210 y30c1 w2e6 h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex Japan,<span class=\"_ _0\"></span> Inc.</div><div class=\"t m0 x701 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x702 y30c1 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x703 y30c1 w2e7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Mit<span class=\"_ _2\"></span>a Kokusai Buil<span class=\"_ _2\"></span>ding Ann<span class=\"_ _2\"></span>ex, 1-<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>-28 Mita,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h6 y30c2 ff29 fs3 fc4 sc0 ls1 ws1\">Minato<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ku, T<span class=\"_ _b\"></span>ok<span class=\"_ _2\"></span>yo 108<span class=\"_ _2\"></span>/0<span class=\"_ _2\"></span>073, Japan<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c3 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials (Shan<span class=\"_ _2\"></span>ghai) </td><td></td><td class=\"c n x702 y2f56 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x705 y2f56 w2e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex A<span class=\"_ _2\"></span>sian I<span class=\"_ _2\"></span>nnovati<span class=\"_ _2\"></span>on &amp; T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy Centre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c4 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5b6 h6 y30c4 ff29 fs3 fc4 sc0 ls1 ws1\">Par<span class=\"_ _2\"></span>t B Building G<span class=\"_ _2\"></span>, No. 1688<span class=\"_ _2\"></span>, Zhuanx<span class=\"_ _2\"></span>ing Roa<span class=\"_ _2\"></span>d, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x706 h6 y30c5 ff29 fs3 fc4 sc0 ls17 ws19\">Xinzhuang Industr<span class=\"_ _2\"></span>y Park, Shanghai 20<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>108, Ch<span class=\"_ _0\"></span>ina<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30c6 w2e9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io (Be<span class=\"_ _2\"></span>ijing) T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>ding Co.<span class=\"_ _0\"></span>, Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x707 y30c6 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x708 y30c6 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x709 y30c6 w2ec he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">71<span class=\"_ _b\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x70a y30c6 w2ed he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8, Buil<span class=\"_ _2\"></span>ding 7<span class=\"_ _b\"></span>, Seco<span class=\"_ _2\"></span>nd La<span class=\"_ _2\"></span>ne 5, The S<span class=\"_ _2\"></span>outh of<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x70b h6 y30c7 ff29 fs3 fc4 sc0 ls1 ws1\">Xian<span class=\"_ _2\"></span>g Jun, Chao Y<span class=\"_ _b\"></span>an<span class=\"_ _2\"></span>g Distr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>t, Bei<span class=\"_ _2\"></span>jing 1<span class=\"_ _0\"></span>00<span class=\"_ _2\"></span>020, China<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y3018 w2ee he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70c y3018 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x70d y3018 w2ef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">390<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x70e y3018 w2f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">I<span class=\"_ _2\"></span>ndus<span class=\"_ _2\"></span>trial Avenu<span class=\"_ _2\"></span>e, Grantsb<span class=\"_ _2\"></span>urg, WI 5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0, USA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x210 y3019 w2f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70f y3019 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x710 y3019 w2f2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">55 Broadcomm<span class=\"_ _2\"></span>on Roa<span class=\"_ _2\"></span>d, Bristo<span class=\"_ _2\"></span>l,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x711 y3091 w2f3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">RI<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x712 y3091 w2f4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0280<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x713 y3091 w2f5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">9, USA<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30c8 w2f6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Hon<span class=\"_ _2\"></span>g Kong Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x714 y30c8 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x715 y30c8 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x716 y30c8 w2f7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">19<span class=\"_ _b\"></span>19<span class=\"_ _0\"></span>, </div></td><td></td><td></td><td></td><td></td><td class=\"c n x717 y30c8 w2f8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>F<span class=\"_ _b\"></span>, Le<span class=\"_ _2\"></span>e Garde<span class=\"_ _2\"></span>n One, 33 Hys<span class=\"_ _2\"></span>an Avenue,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x718 h6 y30c9 ff29 fs3 fc4 sc0 ls1 ws1\">Causeway B<span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>, Hong Kong </td></tr><tr><td class=\"c x210 y30ca w2f9 h10c\"><div class=\"t m0 x1c9 h5 y2fcc ff28 fs3 fc6 sc0 ls8d ws6c\">Subsidiary u<span class=\"_ _0\"></span>ndertaking with<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls8c ws98\">non-<span class=\"_ _2\"></span>controlling<span class=\"_ _0\"></span> interests<span class=\"_ _2d6\"> </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=\"t m0 x20d h6 y30cb ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials </td><td></td><td class=\"c n x702 y30cc w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x719 y30cc w2fa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Ro<span class=\"_ _2\"></span>om 501\u201323, T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nolo<span class=\"_ _2\"></span>gy Mans<span class=\"_ _2\"></span>ion, Qin<span class=\"_ _2\"></span>gyu Ro<span class=\"_ _2\"></span>ad<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y30cd w2fb hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd</div><div class=\"t m0 x71a h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x71b h6 y30ce ff29 fs3 fc4 sc0 ls1 ws1\">Eas<span class=\"_ _2\"></span>t, Zhifang Stre<span class=\"_ _2\"></span>et No<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>h, Liao<span class=\"_ _2\"></span>dong B<span class=\"_ _2\"></span>ay New </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5bb h6 y30cf ff29 fs3 fc4 sc0 ls1 ws1\">Dis<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>t, Panjin, L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Provin<span class=\"_ _2\"></span>ce, C<span class=\"_ _0\"></span>hina<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30d0 ff28 fs3 fc6 sc0 ls8c ws98\">Joint opera<span class=\"_ _0\"></span>tion<span class=\"_ _22a\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30d1 w2fc h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">Agho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limited</div><div class=\"t m0 x71c h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71d y30d1 w2fd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls11a ws121\">10<span class=\"_ _c\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71e y30d1 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x71f y30d1 w2fe he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex T<span class=\"_ _0\"></span>echnol<span class=\"_ _2\"></span>ogy Centre, Hillhous<span class=\"_ _2\"></span>e Internat<span class=\"_ _2\"></span>ional,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x720 h6 y30d2 ff29 fs3 fc4 sc0 ls1 ws1\">Tho<span class=\"_ _2\"></span>rnton Clevele<span class=\"_ _2\"></span>ys, L<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ashire F<span class=\"_ _2\"></span>Y<span class=\"_ _2\"></span>5 4Q<span class=\"_ _2\"></span>D, UK<span class=\"_ _2d6\"> </span></td></tr></table><table class=\"s w2ff h10d\" id=\"_057996c8-6b42-4a11-b4be-2842c69e6a0f\"><tr><td></td><td class=\"c n x6df y30d3 w2c6 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30d3 w2c7 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e1 y30d3 w2c8 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y30d4 ff28 fs3 fc6 sc0 ls18 ws1a\">Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _18b\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30d1 w2c0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x721 y30d1 w300 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">437<span class=\"_ _2\"></span>938<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x722 y30d1 w301 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x723 y30d1 w302 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">7 Brac<span class=\"_ _2\"></span>kenbur<span class=\"_ _2\"></span>y Court<span class=\"_ _2\"></span>, Lyndon Bar<span class=\"_ _2\"></span>ns,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x724 h6 y30d5 ff29 fs3 fc4 sc0 ls1 ws1\">Edith Wes<span class=\"_ _2\"></span>ton Roa<span class=\"_ _2\"></span>d, Lyndon, Oakh<span class=\"_ _2\"></span>am LE1<span class=\"_ _b\"></span>5 8T<span class=\"_ _c\"></span>W<span class=\"_ _b\"></span>, U<span class=\"_ _2\"></span>K<span class=\"_ _2d6\"> </span></td></tr></table>1 <span class=\"_ _d\"> </span>Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly he<span class=\"_ _2\"></span>ld by V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex p<span class=\"_ _2\"></span>lc.<span class=\"_ _2d6\"> </span>2 <span class=\"_ _d\"> </span>Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex (Pa<span class=\"_ _2\"></span>njin) Hig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>als Co., Ltd is also re<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d to as \u2018<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>3 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>On 13 Decem<span class=\"_ _2\"></span>ber 2016, the Gro<span class=\"_ _2\"></span>up, via it<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Vic<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Man<span class=\"_ _2\"></span>ufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Lim<span class=\"_ _2\"></span>ited, i<span class=\"_ _2\"></span>ncorp<span class=\"_ _2\"></span>orat<span class=\"_ _2\"></span>ed Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 Lim<span class=\"_ _2\"></span>ited w<span class=\"_ _2\"></span>ith AGC Chem<span class=\"_ _2\"></span>ica<span class=\"_ _2\"></span>ls Europ<span class=\"_ _2\"></span>e Lim<span class=\"_ _2\"></span>ited. A<span class=\"_ _2\"></span>gho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d is a jo<span class=\"_ _2\"></span>int arra<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>ment in w<span class=\"_ _2\"></span>hich t<span class=\"_ _2\"></span>he Gro<span class=\"_ _2\"></span>up hol<span class=\"_ _2\"></span>ds equ<span class=\"_ _2\"></span>al own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ship an<span class=\"_ _2\"></span>d right<span class=\"_ _2\"></span>s ove<span class=\"_ _2\"></span>r the ent<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y. The pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 Lim<span class=\"_ _2\"></span>ited is to b<span class=\"_ _2\"></span>uild, o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ate and ma<span class=\"_ _2\"></span>inta<span class=\"_ _2\"></span>in an ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sub<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n (cost of c<span class=\"_ _2\"></span>.\u00a33m) for b<span class=\"_ _2\"></span>oth pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies\u2019 o<span class=\"_ _2\"></span>wn us<span class=\"_ _2\"></span>e to ensur<span class=\"_ _2\"></span>e continu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sup<span class=\"_ _2\"></span>ply. Due to the te<span class=\"_ _2\"></span>rms of t<span class=\"_ _2\"></span>he joi<span class=\"_ _2\"></span>nt arran<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, Ag<span class=\"_ _2\"></span>hoc<span class=\"_ _2\"></span>o 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>he cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a to be acco<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a jo<span class=\"_ _2\"></span>int op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Annual re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts are f<span class=\"_ _2\"></span>iled w<span class=\"_ _2\"></span>ith Companie<span class=\"_ _2\"></span>s Hous<span class=\"_ _2\"></span>e for all UK d<span class=\"_ _2\"></span>ormant co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s. All sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es are wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned, w<span class=\"_ _2\"></span>ith the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance Ma<span class=\"_ _2\"></span>terials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019), and are invol<span class=\"_ _2\"></span>ved in th<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s of the Group. Chines<span class=\"_ _2\"></span>e subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y entiti<span class=\"_ _2\"></span>es follo<span class=\"_ _2\"></span>w the cal<span class=\"_ _2\"></span>endar ye<span class=\"_ _2\"></span>ar for the fina<span class=\"_ _2\"></span>ncial year an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re the year-<span class=\"_ _2\"></span>end date of<span class=\"_ gs5a\"> </span>31 Decemb<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>In the o<span class=\"_ _2\"></span>pinio<span class=\"_ _2\"></span>n of the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in and amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from the Comp<span class=\"_ _2\"></span>any\u2019s subsidiar<span class=\"_ _2\"></span>y u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are at leas<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value at whi<span class=\"_ _2\"></span>ch they are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d in the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "12. I<span class=\"_ _2\"></span>NT<span class=\"_ _2\"></span>ER<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>STS I<span class=\"_ _2\"></span>N OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R EN<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>TIE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>Basi<span class=\"_ _2\"></span>s of<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span>Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span>Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span>Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s eliminated on<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Intrag<span class=\"_ _2\"></span>roup balan<span class=\"_ _2\"></span>ces and trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, and any unrea<span class=\"_ _2\"></span>lised g<span class=\"_ _2\"></span>ains and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s or incom<span class=\"_ _2\"></span>e and ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es arising f<span class=\"_ _2\"></span>rom intragro<span class=\"_ _2\"></span>up transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions, are eliminated in p<span class=\"_ _2\"></span>reparing t<span class=\"_ _2\"></span>he consoli<span class=\"_ _2\"></span>dated financ<span class=\"_ _2\"></span>ial sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS 9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> the default.<span class=\"_ _2d6\"> </span>At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Group<span class=\"_ _2d6\"> </span>Material subsidia<span class=\"_ _2\"></span>ries and non-controll<span class=\"_ _2\"></span>ing interest (\u2018NCI\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019) is a limi<span class=\"_ _2\"></span>ted liabili<span class=\"_ _2\"></span>ty co<span class=\"_ _2\"></span>mpany se<span class=\"_ _2\"></span>t up for the pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of the manu<span class=\"_ _2\"></span>facture o<span class=\"_ _2\"></span>f P<span class=\"_ _0\"></span>AEK<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>olym<span class=\"_ _2\"></span>er pow<span class=\"_ _2\"></span>der and g<span class=\"_ _2\"></span>ranules, b<span class=\"_ _2\"></span>ase<span class=\"_ _2\"></span>d in mainland China. Th<span class=\"_ _2\"></span>e Group conti<span class=\"_ _2\"></span>nues to hol<span class=\"_ _2\"></span>d a 75<span class=\"_ _b\"></span>% e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y interes<span class=\"_ _2\"></span>t with t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g 25<span class=\"_ _b\"></span>% held by L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Xing<span class=\"_ _2\"></span>fu New M<span class=\"_ _2\"></span>aterial Co., Ltd. (<span class=\"_ _0\"></span>\u2018L<span class=\"_ _2\"></span>X<span class=\"_ _2\"></span>\u2019). C<span class=\"_ _0\"></span>onsis<span class=\"_ _2\"></span>tent with p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>rs, w<span class=\"_ _2\"></span>ith 75<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y and th<span class=\"_ _2\"></span>e major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of app<span class=\"_ _2\"></span>ointment<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he boa<span class=\"_ _2\"></span>rd, the Grou<span class=\"_ _2\"></span>p is conside<span class=\"_ _2\"></span>red to have contro<span class=\"_ _2\"></span>l of VI<span class=\"_ _2\"></span>PL an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re it is accounted for a<span class=\"_ _2\"></span>s a subsidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d balance sh<span class=\"_ _2\"></span>eet of V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L are full<span class=\"_ _2\"></span>y consoli<span class=\"_ _2\"></span>dated wi<span class=\"_ _2\"></span>th the shar<span class=\"_ _2\"></span>e owne<span class=\"_ _2\"></span>d by L<span class=\"_ _2\"></span>X rep<span class=\"_ _2\"></span>resente<span class=\"_ _2\"></span>d by a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controlling i<span class=\"_ _2\"></span>nterest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>In the y<span class=\"_ _2\"></span>ear to 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025 the subsidiar<span class=\"_ _2\"></span>y in<span class=\"_ _2\"></span>curred a l<span class=\"_ _2\"></span>oss of \u00a31<span class=\"_ _14\"></span>1.<span class=\"_ _b\"></span>7m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _b\"></span>: l<span class=\"_ _2\"></span>oss of \u00a35.7<span class=\"_ _0\"></span>m)<span class=\"_ _0\"></span>, of which \u00a3<span class=\"_ _2\"></span>2.9m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1.4m) is<span class=\"_ gs5a\"> </span>at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e to the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>t. T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>tal no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t as at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 is \u00a3(2.3<span class=\"_ _0\"></span>)m (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _0\"></span>0.6m). At<span class=\"_ gs5a\"> </span>30<span class=\"_ gs5a\"> </span>Septe<span class=\"_ _2\"></span>mber 2025 the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y had n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve equit<span class=\"_ _2\"></span>y of \u00a39.4m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: aggregate c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al and res<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ves of \u00a3<span class=\"_ _2\"></span>2.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m).<span class=\"_ _2d6\"> </span>Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s in a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d fina<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s hel<span class=\"_ _2\"></span>d at fa<span class=\"_ _2\"></span>ir va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e th<span class=\"_ _2\"></span>rou<span class=\"_ _2\"></span>gh p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>fit a<span class=\"_ _2\"></span>nd lo<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span><table class=\"s w2b9 h108\" id=\"_f362231e-7091-48bf-bc22-6a44c7223503\"><tr><td></td><td></td><td class=\"t m0 x6c7 h2a y3094 ff29 fs12 fc4 sc0 ls151 ws15f\">Financial asset<span class=\"_ _2\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6c8 h2a y3095 ff29 fs12 fc4 sc0 ls1 ws1\"> hel<span class=\"_ _2\"></span>d at fair<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x6c9 h2a y3096 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in</td><td class=\"t m0 x3a0 h2a y3097 ff29 fs12 fc4 sc0 ls17e ws195\"> value through<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4bb h2a y3098 ff29 fs12 fc4 sc0 ls38 ws39\">associates</td><td class=\"t m0 x6c7 h2a y3099 ff29 fs12 fc4 sc0 ls1 ws1\"> pro<span class=\"_ _2\"></span>fit and l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3099 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td></tr><tr><td></td><td class=\"t m0 x4c6 h2a y309a ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y309b ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y309c w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ca y309c w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">9<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cb y309c w2ba he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">13<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cc y309c w1c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2<span class=\"_ _2\"></span>2.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309d w2bb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Convert<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes a<span class=\"_ _2\"></span>nd 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cd y309d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ce y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cf y309d w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309e w1e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Impairment of i<span class=\"_ _0\"></span>nvestment in<span class=\"_ _0\"></span> associate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y309e w5a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d1 y309e w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d2 y309e w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y309f w2bc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on conve<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ible lo<span class=\"_ _2\"></span>an notes an<span class=\"_ _2\"></span>d 202<span class=\"_ _0\"></span>4 bridg<span class=\"_ _2\"></span>ing loan is<span class=\"_ _2\"></span>sued to B<span class=\"_ _2\"></span>ond<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d3 y309f w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d4 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d5 y309f w2bd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscb wsdb\">(<span class=\"_ _2\"></span>11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a0 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a0 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a0 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a1 w2be he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Fair value lo<span class=\"_ _2\"></span>ss on eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y invest<span class=\"_ _2\"></span>ment in Sur<span class=\"_ _2\"></span>face Ge<span class=\"_ _2\"></span>neratio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a1 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d8 y30a1 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(3.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d9 y30a1 w2bf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">(<span class=\"_ _2\"></span>3.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a2 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a2 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a3 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a3 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y30a3 w2c1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6dc y30a3 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a4 w2c2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Bond 3<span class=\"_ _2\"></span>D High Pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmance Technolo<span class=\"_ _2\"></span>gy BV<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y30a4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a5 w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a5 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x525 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d7 y30a5 w82 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w2c0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x679 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2c6 y30a6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6da y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr></table>Sur<span class=\"_ _2\"></span>face<span class=\"_ _0\"></span> Generation Limited<span class=\"_ _2d6\"> </span>During t<span class=\"_ _2\"></span>he year th<span class=\"_ _2\"></span>e Group redu<span class=\"_ _2\"></span>ced the fair va<span class=\"_ _2\"></span>lue of it<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in Sur<span class=\"_ _2\"></span>face Genera<span class=\"_ _2\"></span>tion to \u00a3nil. Fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r det<span class=\"_ _2\"></span>ails on this re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion a<span class=\"_ _2\"></span>re includ<span class=\"_ _2\"></span>ed in the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items note, note 4<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Bond 3D High P<span class=\"_ _0\"></span>er<span class=\"_ _2\"></span>formance T<span class=\"_ _b\"></span>echnology BV (\u2018Bond\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023 the Group had a<span class=\"_ _2\"></span>n investm<span class=\"_ _2\"></span>ent in as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te of \u00a39.<span class=\"_ _14\"></span>1m and conver<span class=\"_ _2\"></span>tible l<span class=\"_ _2\"></span>oan note<span class=\"_ _2\"></span>s of \u00a39.<span class=\"_ _b\"></span>7m issue<span class=\"_ _2\"></span>d to Bond. D<span class=\"_ _2\"></span>uring the prio<span class=\"_ _2\"></span>r<span class=\"_ gs5a\"> </span>year the Gr<span class=\"_ _2\"></span>oup reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d a \u00a32<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>2m charge, includ<span class=\"_ _2\"></span>ed in \u2018Re<span class=\"_ _2\"></span>sult of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>te\u2019 in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, compris<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt of<span class=\"_ gs5a\"> </span>it<span class=\"_ _2\"></span>s invest<span class=\"_ _2\"></span>ment in as<span class=\"_ _2\"></span>soci<span class=\"_ _2\"></span>ate of \u00a39.<span class=\"_ _14\"></span>1m, the fair value lo<span class=\"_ _2\"></span>ss on th<span class=\"_ _2\"></span>e conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loan note<span class=\"_ _2\"></span>s of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.0<span class=\"_ _2\"></span>m and 2024 bridging lo<span class=\"_ _2\"></span>an of \u00a30.9m, and \u00a30.2m of legal fe<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>his redu<span class=\"_ _2\"></span>ced the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>ying v<span class=\"_ _2\"></span>alue of it<span class=\"_ _2\"></span>s Bond a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024 to \u00a3nil. Bond was sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently liq<span class=\"_ _2\"></span>uidated o<span class=\"_ _2\"></span>n 30<span class=\"_ gs5a\"> </span>Oc<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>ber 2024 confirming no cha<span class=\"_ _2\"></span>nce of the Gro<span class=\"_ _2\"></span>up recover<span class=\"_ _2\"></span>ing any value fro<span class=\"_ _2\"></span>m its B<span class=\"_ _2\"></span>ond as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ails are incl<span class=\"_ _2\"></span>uded in t<span class=\"_ _2\"></span>he 202<span class=\"_ _0\"></span>4 Annual<span class=\"_ gs5a\"> </span>R<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t an<span class=\"_ _2\"></span>d in the exce<span class=\"_ _2\"></span>ptional i<span class=\"_ _2\"></span>tems note, note 4. Company<span class=\"_ _2d6\"> </span><table class=\"s w2c3 h109\" id=\"_a862f09f-9713-4c7d-9684-9e5e1e0d1717\"><tr><td></td><td class=\"t m0 x6dd h2a y30a7 ff29 fs12 fc4 sc0 ls151 ws15f\">Investm<span class=\"_ _2\"></span>ent in<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x6de h2a y30a8 ff29 fs12 fc4 sc0 lsc5 wsd4\">subsidiaries<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20f h2a y30a9 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30aa ff28 fs3 fc6 sc0 ls1 ws1\">Co<span class=\"_ _2\"></span>st an<span class=\"_ _2\"></span>d car<span class=\"_ _2\"></span>ry<span class=\"_ _2\"></span>ing va<span class=\"_ _2\"></span>lue<span class=\"_ _18c\"> </span><span class=\"fc4\"> </span></td><td></td></tr><tr><td class=\"c n x210 y2f69 w2c4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At <span>1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4</span> and at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x59c y2f69 w7f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">131<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table>The Comp<span class=\"_ _2\"></span>any has consid<span class=\"_ _2\"></span>ered imp<span class=\"_ _2\"></span>airment of i<span class=\"_ _2\"></span>ts inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent in subsidi<span class=\"_ _2\"></span>aries w<span class=\"_ _2\"></span>ith this i<span class=\"_ _2\"></span>ncluding am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>vable fro<span class=\"_ _2\"></span>m thos<span class=\"_ _2\"></span>e subsidia<span class=\"_ _2\"></span>ries<span class=\"_ _2\"></span>. The D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s do not cons<span class=\"_ _2\"></span>ider tha<span class=\"_ _2\"></span>t the car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying valu<span class=\"_ _2\"></span>e of the Company<span class=\"_ _2\"></span>\u2019s investment in su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies has b<span class=\"_ _2\"></span>een im<span class=\"_ _2\"></span>paired.<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g is a full list of t<span class=\"_ _2\"></span>he Company\u2019s interes<span class=\"_ _2\"></span>ts:<span class=\"_ _2d6\"> </span><table class=\"s w2c5 h10a\" id=\"_ba0684dd-0f64-4e68-9a87-712d46253b88\"><tr><td></td><td class=\"c n x6df y30ac w2c6 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls10d ws113\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30ac w2c7 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e1 y30ac w2c8 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h5 y30ad ff28 fs3 fc6 sc0 ls1 ws1\">Wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned s<span class=\"_ _2\"></span>ubs<span class=\"_ _2\"></span>idi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aki<span class=\"_ _2\"></span>ngs <span class=\"_ _fe\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30ae w2c9 h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Limite<span class=\"_ _2\"></span>d</div><div class=\"t m0 x6e2 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e3 y30ae w2ca he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14c ws158\">28<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>18<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e4 y30ae w2cb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x6e5 y30ae w2cc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Victrex T<span class=\"_ _0\"></span>echnology Cen<span class=\"_ _0\"></span>tre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x6e6 h13 y30af ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6e7 h6 y30b0 ff29 fs3 fc4 sc0 ls7 ws6\">Hillhous<span class=\"_ _2\"></span>e Internati<span class=\"_ _2\"></span>onal,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30b1 ff29 fs3 fc4 sc0 ls90 wse2\">Inv<span class=\"_ _2\"></span>ibio<span class=\"_ _2\"></span> Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e8 y30b2 w2cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lseb wsf9\">4088050<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e9 y30b2 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ea h6 y30b3 ff29 fs3 fc4 sc0 ls12 ws12\">Thornton C<span class=\"_ _b\"></span>leveleys,<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b4 w213 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io Kn<span class=\"_ _2\"></span>ees L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6eb y30b4 w2cf he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">8<span class=\"_ _2\"></span>14<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ec y30b4 w2d0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _0\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6ed h6 y30b5 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>ancash<span class=\"_ _2\"></span>ire F<span class=\"_ _2\"></span>Y5 4<span class=\"_ _2\"></span>QD, UK<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m8 x20d h6 y30b6 ff29 fs3 fc4 sc0 ls4 ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ent Manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td class=\"c n x6e3 y30b7 w2d1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsec wsfa\">8<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>612<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ee y30b7 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f4b w2d2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8a ws160\">Juvo<span class=\"_ _2\"></span>ra Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ef y2f4b w2d3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">814<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f0 y2f4b w2d4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive, non trad<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f1 h6 y30b8 ff29 fs3 fc4 sc0 ls6 ws5\">entity<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30b9 w2d5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf ws6f\">Zyex Limi<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f2 y30b9 w2d6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscd wsdd\">2<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>14<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6f3 y30b9 w2d7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls12 ws12\">Dormant<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30ba w2d8 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA H<span class=\"_ _2\"></span>olding<span class=\"_ _2\"></span>s Inc.</div><div class=\"t m0 x6f4 h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1</div></td><td></td><td class=\"t m0 x5b8 h6 y30bb ff29 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _73\"> </span>Inte<span class=\"_ _2\"></span>rmed<span class=\"_ _2\"></span>iate hold<span class=\"_ _2\"></span>ing </td><td></td><td></td><td class=\"c n x6f5 y30ba w2d9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">30<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f6 y30ba w2da he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Conshoho<span class=\"_ _2\"></span>cken State Road, Sui<span class=\"_ _2\"></span>te 1<span class=\"_ _b\"></span>20,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6f7 h6 y30bc ff29 fs3 fc4 sc0 ls8 ws7\">comp<span class=\"_ _2\"></span>any<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6f8 h6 y30bc ff29 fs3 fc4 sc0 ls1 ws1\">West Consho<span class=\"_ _2\"></span>hocken, PA 1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>428, USA<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bd w2db he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x USA I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6f9 y30bd w2dc he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30be w2dd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls8c ws98\">Invib<span class=\"_ _0\"></span>io Inc<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fa y30be w2de he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading<span class=\"_ _0\"></span> entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30bf w2df he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsc ws1\">Invib<span class=\"_ _2\"></span>io Dev<span class=\"_ _2\"></span>ice Compon<span class=\"_ _2\"></span>ents M<span class=\"_ _2\"></span>anufac<span class=\"_ _2\"></span>turing I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fb y30bf w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x210 y30c0 w2e1 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex E<span class=\"_ _0\"></span>uropa GmbH</div><div class=\"t m0 x6fc h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x6fd y30c0 w2e2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>rading enti<span class=\"_ _2\"></span>ty<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x6fe y30c0 w2e3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _2\"></span>angg<span class=\"_ _2\"></span>asse<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6ff y30c0 w2e4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">16, 657<span class=\"_ _b\"></span>19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x700 y30c0 w2e5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Hofheim, G<span class=\"_ _2\"></span>ermany<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x210 y30c1 w2e6 h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Vic<span class=\"_ _2\"></span>trex Japan,<span class=\"_ _0\"></span> Inc.</div><div class=\"t m0 x701 h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x702 y30c1 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x703 y30c1 w2e7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Mit<span class=\"_ _2\"></span>a Kokusai Buil<span class=\"_ _2\"></span>ding Ann<span class=\"_ _2\"></span>ex, 1-<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>-28 Mita,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h6 y30c2 ff29 fs3 fc4 sc0 ls1 ws1\">Minato<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ku, T<span class=\"_ _b\"></span>ok<span class=\"_ _2\"></span>yo 108<span class=\"_ _2\"></span>/0<span class=\"_ _2\"></span>073, Japan<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c3 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials (Shan<span class=\"_ _2\"></span>ghai) </td><td></td><td class=\"c n x702 y2f56 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x705 y2f56 w2e8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex A<span class=\"_ _2\"></span>sian I<span class=\"_ _2\"></span>nnovati<span class=\"_ _2\"></span>on &amp; T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>chnol<span class=\"_ _2\"></span>ogy Centre,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x20d h6 y30c4 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5b6 h6 y30c4 ff29 fs3 fc4 sc0 ls1 ws1\">Par<span class=\"_ _2\"></span>t B Building G<span class=\"_ _2\"></span>, No. 1688<span class=\"_ _2\"></span>, Zhuanx<span class=\"_ _2\"></span>ing Roa<span class=\"_ _2\"></span>d, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x706 h6 y30c5 ff29 fs3 fc4 sc0 ls17 ws19\">Xinzhuang Industr<span class=\"_ _2\"></span>y Park, Shanghai 20<span class=\"_ _0\"></span>1<span class=\"_ _14\"></span>108, Ch<span class=\"_ _0\"></span>ina<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y30c6 w2e9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Invib<span class=\"_ _2\"></span>io (Be<span class=\"_ _2\"></span>ijing) T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>ding Co.<span class=\"_ _0\"></span>, Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x707 y30c6 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x708 y30c6 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x709 y30c6 w2ec he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">71<span class=\"_ _b\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x70a y30c6 w2ed he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8, Buil<span class=\"_ _2\"></span>ding 7<span class=\"_ _b\"></span>, Seco<span class=\"_ _2\"></span>nd La<span class=\"_ _2\"></span>ne 5, The S<span class=\"_ _2\"></span>outh of<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x70b h6 y30c7 ff29 fs3 fc4 sc0 ls1 ws1\">Xian<span class=\"_ _2\"></span>g Jun, Chao Y<span class=\"_ _b\"></span>an<span class=\"_ _2\"></span>g Distr<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>t, Bei<span class=\"_ _2\"></span>jing 1<span class=\"_ _0\"></span>00<span class=\"_ _2\"></span>020, China<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y3018 w2ee he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc.<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70c y3018 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x70d y3018 w2ef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">390<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x70e y3018 w2f0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">I<span class=\"_ _2\"></span>ndus<span class=\"_ _2\"></span>trial Avenu<span class=\"_ _2\"></span>e, Grantsb<span class=\"_ _2\"></span>urg, WI 5<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>0, USA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x210 y3019 w2f1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x70f y3019 w2ea he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x710 y3019 w2f2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">55 Broadcomm<span class=\"_ _2\"></span>on Roa<span class=\"_ _2\"></span>d, Bristo<span class=\"_ _2\"></span>l,<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x711 y3091 w2f3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">RI<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x712 y3091 w2f4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0280<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x713 y3091 w2f5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">9, USA<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30c8 w2f6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x Hon<span class=\"_ _2\"></span>g Kong Limite<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x714 y30c8 w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x715 y30c8 w2eb he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">R<span class=\"_ _2\"></span>oom<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x716 y30c8 w2f7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">19<span class=\"_ _b\"></span>19<span class=\"_ _0\"></span>, </div></td><td></td><td></td><td></td><td></td><td class=\"c n x717 y30c8 w2f8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>9<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>F<span class=\"_ _b\"></span>, Le<span class=\"_ _2\"></span>e Garde<span class=\"_ _2\"></span>n One, 33 Hys<span class=\"_ _2\"></span>an Avenue,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x718 h6 y30c9 ff29 fs3 fc4 sc0 ls1 ws1\">Causeway B<span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>, Hong Kong </td></tr><tr><td class=\"c x210 y30ca w2f9 h10c\"><div class=\"t m0 x1c9 h5 y2fcc ff28 fs3 fc6 sc0 ls8d ws6c\">Subsidiary u<span class=\"_ _0\"></span>ndertaking with<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls8c ws98\">non-<span class=\"_ _2\"></span>controlling<span class=\"_ _0\"></span> interests<span class=\"_ _2d6\"> </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=\"t m0 x20d h6 y30cb ff29 fs3 fc4 sc0 ls1 ws1\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance M<span class=\"_ _2\"></span>aterials </td><td></td><td class=\"c n x702 y30cc w2e0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>rading entity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x719 y30cc w2fa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Ro<span class=\"_ _2\"></span>om 501\u201323, T<span class=\"_ _b\"></span>ech<span class=\"_ _2\"></span>nolo<span class=\"_ _2\"></span>gy Mans<span class=\"_ _2\"></span>ion, Qin<span class=\"_ _2\"></span>gyu Ro<span class=\"_ _2\"></span>ad<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y30cd w2fb hea\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls78 ws9b\">Co.<span class=\"_ _0\"></span>, Ltd</div><div class=\"t m0 x71a h13 y2f64 ff29 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x71b h6 y30ce ff29 fs3 fc4 sc0 ls1 ws1\">Eas<span class=\"_ _2\"></span>t, Zhifang Stre<span class=\"_ _2\"></span>et No<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>h, Liao<span class=\"_ _2\"></span>dong B<span class=\"_ _2\"></span>ay New </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5bb h6 y30cf ff29 fs3 fc4 sc0 ls1 ws1\">Dis<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>t, Panjin, L<span class=\"_ _2\"></span>iaonin<span class=\"_ _2\"></span>g Provin<span class=\"_ _2\"></span>ce, C<span class=\"_ _0\"></span>hina<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y30d0 ff28 fs3 fc6 sc0 ls8c ws98\">Joint opera<span class=\"_ _0\"></span>tion<span class=\"_ _22a\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </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 x210 y30d1 w2fc h105\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls64 ws104\">Agho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limited</div><div class=\"t m0 x71c h13 y3062 ff29 fsc fc4 sc0 ls1 ws1\">3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71d y30d1 w2fd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls11a ws121\">10<span class=\"_ _c\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x71e y30d1 w2ce he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x71f y30d1 w2fe he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex T<span class=\"_ _0\"></span>echnol<span class=\"_ _2\"></span>ogy Centre, Hillhous<span class=\"_ _2\"></span>e Internat<span class=\"_ _2\"></span>ional,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x720 h6 y30d2 ff29 fs3 fc4 sc0 ls1 ws1\">Tho<span class=\"_ _2\"></span>rnton Clevele<span class=\"_ _2\"></span>ys, L<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ashire F<span class=\"_ _2\"></span>Y<span class=\"_ _2\"></span>5 4Q<span class=\"_ _2\"></span>D, UK<span class=\"_ _2d6\"> </span></td></tr></table><table class=\"s w2ff h10d\" id=\"_057996c8-6b42-4a11-b4be-2842c69e6a0f\"><tr><td></td><td class=\"c n x6df y30d3 w2c6 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Company nu<span class=\"_ _0\"></span>mber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e0 y30d3 w2c7 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls38 ws39\">Company status<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6e1 y30d3 w2c8 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff29 fs12 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>gis<span class=\"_ _2\"></span>tere<span class=\"_ _2\"></span>d of<span class=\"_ _2\"></span>fice a<span class=\"_ _2\"></span>ddre<span class=\"_ _2\"></span>ss<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y30d4 ff28 fs3 fc6 sc0 ls18 ws1a\">Inve<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ent<span class=\"_ _18b\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y30d1 w2c0 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Sur<span class=\"_ _2\"></span>face Gene<span class=\"_ _2\"></span>ration L<span class=\"_ _2\"></span>imited<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x721 y30d1 w300 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsb wsa\">437<span class=\"_ _2\"></span>938<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x722 y30d1 w301 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x723 y30d1 w302 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">7 Brac<span class=\"_ _2\"></span>kenbur<span class=\"_ _2\"></span>y Court<span class=\"_ _2\"></span>, Lyndon Bar<span class=\"_ _2\"></span>ns,<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x724 h6 y30d5 ff29 fs3 fc4 sc0 ls1 ws1\">Edith Wes<span class=\"_ _2\"></span>ton Roa<span class=\"_ _2\"></span>d, Lyndon, Oakh<span class=\"_ _2\"></span>am LE1<span class=\"_ _b\"></span>5 8T<span class=\"_ _c\"></span>W<span class=\"_ _b\"></span>, U<span class=\"_ _2\"></span>K<span class=\"_ _2d6\"> </span></td></tr></table>1 <span class=\"_ _d\"> </span>Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly he<span class=\"_ _2\"></span>ld by V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex p<span class=\"_ _2\"></span>lc.<span class=\"_ _2d6\"> </span>2 <span class=\"_ _d\"> </span>Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex (Pa<span class=\"_ _2\"></span>njin) Hig<span class=\"_ _2\"></span>h Per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance M<span class=\"_ _2\"></span>ateri<span class=\"_ _2\"></span>als Co., Ltd is also re<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d to as \u2018<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>3 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>On 13 Decem<span class=\"_ _2\"></span>ber 2016, the Gro<span class=\"_ _2\"></span>up, via it<span class=\"_ _2\"></span>s sub<span class=\"_ _2\"></span>sidia<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y Vic<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Man<span class=\"_ _2\"></span>ufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng Lim<span class=\"_ _2\"></span>ited, i<span class=\"_ _2\"></span>ncorp<span class=\"_ _2\"></span>orat<span class=\"_ _2\"></span>ed Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 Lim<span class=\"_ _2\"></span>ited w<span class=\"_ _2\"></span>ith AGC Chem<span class=\"_ _2\"></span>ica<span class=\"_ _2\"></span>ls Europ<span class=\"_ _2\"></span>e Lim<span class=\"_ _2\"></span>ited. A<span class=\"_ _2\"></span>gho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d is a jo<span class=\"_ _2\"></span>int arra<span class=\"_ _2\"></span>nge<span class=\"_ _2\"></span>ment in w<span class=\"_ _2\"></span>hich t<span class=\"_ _2\"></span>he Gro<span class=\"_ _2\"></span>up hol<span class=\"_ _2\"></span>ds equ<span class=\"_ _2\"></span>al own<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ship an<span class=\"_ _2\"></span>d right<span class=\"_ _2\"></span>s ove<span class=\"_ _2\"></span>r the ent<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y. The pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>e of Agh<span class=\"_ _2\"></span>oco 149<span class=\"_ _0\"></span>1 Lim<span class=\"_ _2\"></span>ited is to b<span class=\"_ _2\"></span>uild, o<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ate and ma<span class=\"_ _2\"></span>inta<span class=\"_ _2\"></span>in an ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sub<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n (cost of c<span class=\"_ _2\"></span>.\u00a33m) for b<span class=\"_ _2\"></span>oth pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ies\u2019 o<span class=\"_ _2\"></span>wn us<span class=\"_ _2\"></span>e to ensur<span class=\"_ _2\"></span>e continu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of ele<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tric<span class=\"_ _2\"></span>al sup<span class=\"_ _2\"></span>ply. Due to the te<span class=\"_ _2\"></span>rms of t<span class=\"_ _2\"></span>he joi<span class=\"_ _2\"></span>nt arran<span class=\"_ _2\"></span>gem<span class=\"_ _2\"></span>ent, Ag<span class=\"_ _2\"></span>hoc<span class=\"_ _2\"></span>o 1<span class=\"_ _0\"></span>491 Limite<span class=\"_ _2\"></span>d me<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>he cr<span class=\"_ _2\"></span>iteri<span class=\"_ _2\"></span>a to be acco<span class=\"_ _2\"></span>unted fo<span class=\"_ _2\"></span>r as a jo<span class=\"_ _2\"></span>int op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Annual re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts are f<span class=\"_ _2\"></span>iled w<span class=\"_ _2\"></span>ith Companie<span class=\"_ _2\"></span>s Hous<span class=\"_ _2\"></span>e for all UK d<span class=\"_ _2\"></span>ormant co<span class=\"_ _2\"></span>mpanie<span class=\"_ _2\"></span>s. All sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es are wh<span class=\"_ _2\"></span>olly ow<span class=\"_ _2\"></span>ned, w<span class=\"_ _2\"></span>ith the e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>n of Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x (Panjin) High Pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance Ma<span class=\"_ _2\"></span>terials Co., Lt<span class=\"_ _0\"></span>d (\u2018V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL<span class=\"_ _b\"></span>\u2019), and are invol<span class=\"_ _2\"></span>ved in th<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal ac<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>itie<span class=\"_ _2\"></span>s of the Group. Chines<span class=\"_ _2\"></span>e subsid<span class=\"_ _2\"></span>iar<span class=\"_ _2\"></span>y entiti<span class=\"_ _2\"></span>es follo<span class=\"_ _2\"></span>w the cal<span class=\"_ _2\"></span>endar ye<span class=\"_ _2\"></span>ar for the fina<span class=\"_ _2\"></span>ncial year an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re the year-<span class=\"_ _2\"></span>end date of<span class=\"_ gs5a\"> </span>31 Decemb<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>In the o<span class=\"_ _2\"></span>pinio<span class=\"_ _2\"></span>n of the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs th<span class=\"_ _2\"></span>e recoverab<span class=\"_ _2\"></span>le amo<span class=\"_ _2\"></span>unt of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in and amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from the Comp<span class=\"_ _2\"></span>any\u2019s subsidiar<span class=\"_ _2\"></span>y u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are at leas<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value at whi<span class=\"_ _2\"></span>ch they are s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>d in the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Basi<span class=\"_ _2\"></span>s of<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span>Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span>Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span>Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s eliminated on<span class=\"_ _0\"></span> consolidation<span class=\"_ _2d6\"> </span>Intrag<span class=\"_ _2\"></span>roup balan<span class=\"_ _2\"></span>ces and trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns, and any unrea<span class=\"_ _2\"></span>lised g<span class=\"_ _2\"></span>ains and lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s or incom<span class=\"_ _2\"></span>e and ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es arising f<span class=\"_ _2\"></span>rom intragro<span class=\"_ _2\"></span>up transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions, are eliminated in p<span class=\"_ _2\"></span>reparing t<span class=\"_ _2\"></span>he consoli<span class=\"_ _2\"></span>dated financ<span class=\"_ _2\"></span>ial sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS 9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> the default.<span class=\"_ _2d6\"> </span>At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "Subsidiari<span class=\"_ _0\"></span>es<span class=\"_ _2d6\"> </span>Subsidi<span class=\"_ _2\"></span>aries a<span class=\"_ _2\"></span>re entiti<span class=\"_ _2\"></span>es controll<span class=\"_ _2\"></span>ed by the G<span class=\"_ _2\"></span>roup. Th<span class=\"_ _2\"></span>e Group contro<span class=\"_ _2\"></span>ls an entit<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>hen it is ex<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>sed to, or has ri<span class=\"_ _2\"></span>ghts to, varia<span class=\"_ _2\"></span>ble retur<span class=\"_ _2\"></span>ns from it<span class=\"_ _2\"></span>s invol<span class=\"_ _2\"></span>vement w<span class=\"_ _2\"></span>ith the inve<span class=\"_ _2\"></span>stee a<span class=\"_ _2\"></span>nd can af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t tho<span class=\"_ _2\"></span>se retur<span class=\"_ _2\"></span>ns through i<span class=\"_ _2\"></span>ts p<span class=\"_ _2\"></span>ower over t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tee. This c<span class=\"_ _2\"></span>an be d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed eith<span class=\"_ _2\"></span>er by the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s own<span class=\"_ _2\"></span>ershi<span class=\"_ _2\"></span>p percent<span class=\"_ _2\"></span>age or by t<span class=\"_ _2\"></span>he terms of t<span class=\"_ _2\"></span>he shareh<span class=\"_ _2\"></span>older a<span class=\"_ _2\"></span>greem<span class=\"_ _2\"></span>ent. W<span class=\"_ _2\"></span>here the<span class=\"_ _2\"></span>re is dee<span class=\"_ _2\"></span>med to b<span class=\"_ _2\"></span>e an abilit<span class=\"_ _2\"></span>y to af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the return, inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts are co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated from t<span class=\"_ _2\"></span>he date that ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y comme<span class=\"_ _2\"></span>nces until th<span class=\"_ _2\"></span>e date that it cea<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The a<span class=\"_ _2\"></span>cquisiti<span class=\"_ _2\"></span>on met<span class=\"_ _2\"></span>hod is us<span class=\"_ _2\"></span>ed to account for bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s combinati<span class=\"_ _2\"></span>ons. G<span class=\"_ _2\"></span>ood<span class=\"_ _2\"></span>will re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion date fair value of th<span class=\"_ _2\"></span>e conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>ransferre<span class=\"_ _2\"></span>d, the am<span class=\"_ _2\"></span>ount of any non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controll<span class=\"_ _2\"></span>ing interes<span class=\"_ _2\"></span>ts in t<span class=\"_ _2\"></span>he acquire<span class=\"_ _2\"></span>e and the n<span class=\"_ _2\"></span>et of the acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n date fair values o<span class=\"_ _2\"></span>f the ide<span class=\"_ _2\"></span>ntifiab<span class=\"_ _2\"></span>le ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s acquired, in<span class=\"_ _2\"></span>cluding int<span class=\"_ _2\"></span>angibl<span class=\"_ _2\"></span>es, and lia<span class=\"_ _2\"></span>biliti<span class=\"_ _2\"></span>es assu<span class=\"_ _2\"></span>med, incl<span class=\"_ _2\"></span>uding conting<span class=\"_ _2\"></span>ent liabili<span class=\"_ _2\"></span>ties a<span class=\"_ _2\"></span>s required b<span class=\"_ _2\"></span>y IF<span class=\"_ _2\"></span>RS 3. I<span class=\"_ _2\"></span>f this dif<span class=\"_ _2\"></span>ference is n<span class=\"_ _2\"></span>egati<span class=\"_ _2\"></span>ve, the amount i<span class=\"_ _2\"></span>s recogni<span class=\"_ _2\"></span>sed dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tly in the Conso<span class=\"_ _2\"></span>lidated i<span class=\"_ _2\"></span>ncome s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>A non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>t is the pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y ent<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>wne<span class=\"_ _2\"></span>d by shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>terna<span class=\"_ _2\"></span>l to the Group. T<span class=\"_ _2\"></span>he value of non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interes<span class=\"_ _2\"></span>ts at t<span class=\"_ _2\"></span>he acquisit<span class=\"_ _2\"></span>ion date is m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d as the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s\u2019 propo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tionate sha<span class=\"_ _2\"></span>re of net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s of the acquire<span class=\"_ _2\"></span>e or at fair value. T<span class=\"_ _2\"></span>he choi<span class=\"_ _2\"></span>ce of measure<span class=\"_ _2\"></span>ment bas<span class=\"_ _2\"></span>is is deter<span class=\"_ _2\"></span>mined o<span class=\"_ _2\"></span>n an acquisi<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>-by<span class=\"_ _2\"></span>-acqu<span class=\"_ _2\"></span>isitio<span class=\"_ _2\"></span>n basis as p<span class=\"_ _2\"></span>ermit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 3. Financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s in place over t<span class=\"_ _2\"></span>he remainin<span class=\"_ _2\"></span>g equit<span class=\"_ _2\"></span>y of an enti<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>re taken into account w<span class=\"_ _2\"></span>hen cal<span class=\"_ _2\"></span>culating th<span class=\"_ _2\"></span>e prop<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tionate s<span class=\"_ _2\"></span>hare of the non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>controllin<span class=\"_ _2\"></span>g interest.<span class=\"_ _2d6\"> </span>Any contin<span class=\"_ _2\"></span>gent consi<span class=\"_ _2\"></span>derati<span class=\"_ _2\"></span>on is mea<span class=\"_ _2\"></span>sured at fair value a<span class=\"_ _2\"></span>t the date of acq<span class=\"_ _2\"></span>uisitio<span class=\"_ _2\"></span>n. Subse<span class=\"_ _2\"></span>quent chan<span class=\"_ _2\"></span>ges to the fair v<span class=\"_ _2\"></span>alue of conting<span class=\"_ _2\"></span>ent consid<span class=\"_ _2\"></span>eration a<span class=\"_ _2\"></span>re recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he Consolida<span class=\"_ _2\"></span>ted incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Cost<span class=\"_ _2\"></span>s related to th<span class=\"_ _2\"></span>e acquisit<span class=\"_ _2\"></span>ion, othe<span class=\"_ _2\"></span>r than tho<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with t<span class=\"_ _2\"></span>he issu<span class=\"_ _2\"></span>e of debt<span class=\"_ _2\"></span>, that the Gro<span class=\"_ _2\"></span>up incur<span class=\"_ _2\"></span>s in conne<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on wit<span class=\"_ _2\"></span>h a busine<span class=\"_ _2\"></span>ss combinat<span class=\"_ _2\"></span>ion are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nsed as i<span class=\"_ _2\"></span>ncurred<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>No<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>contro<span class=\"_ _2\"></span>lling interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in the net a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s of cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d subsid<span class=\"_ _2\"></span>iaries a<span class=\"_ _2\"></span>re disti<span class=\"_ _2\"></span>nguishe<span class=\"_ _2\"></span>d from the e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>able to h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of th<span class=\"_ _2\"></span>e Parent. T<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ises t<span class=\"_ _2\"></span>he value of n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s on the d<span class=\"_ _2\"></span>ate control com<span class=\"_ _2\"></span>mence<span class=\"_ _2\"></span>s, adjus<span class=\"_ _2\"></span>ted for the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s\u2019 share of any subs<span class=\"_ _2\"></span>eque<span class=\"_ _2\"></span>nt change<span class=\"_ _2\"></span>s in equit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estment i<span class=\"_ _0\"></span>n subsidiar<span class=\"_ _0\"></span>ies Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es are st<span class=\"_ _2\"></span>ated at co<span class=\"_ _2\"></span>st le<span class=\"_ _2\"></span>ss any impa<span class=\"_ _2\"></span>irment in t<span class=\"_ _2\"></span>he value of th<span class=\"_ _2\"></span>e invest<span class=\"_ _2\"></span>ment.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "Investment<span class=\"_ _0\"></span> in associated<span class=\"_ _0\"></span> undertaking<span class=\"_ _2\"></span>s An as<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciate is an entit<span class=\"_ _2\"></span>y ove<span class=\"_ _2\"></span>r which t<span class=\"_ _2\"></span>he Group has s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce and that is n<span class=\"_ _2\"></span>eithe<span class=\"_ _2\"></span>r a subsidiar<span class=\"_ _2\"></span>y n<span class=\"_ _2\"></span>or an intere<span class=\"_ _2\"></span>st in a jo<span class=\"_ _2\"></span>int arrang<span class=\"_ _2\"></span>ement. S<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant influe<span class=\"_ _2\"></span>nce is the p<span class=\"_ _2\"></span>ower to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate in th<span class=\"_ _2\"></span>e financial a<span class=\"_ _2\"></span>nd ope<span class=\"_ _2\"></span>rating po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y dec<span class=\"_ _2\"></span>isions of th<span class=\"_ _2\"></span>e investe<span class=\"_ _2\"></span>e but w<span class=\"_ _2\"></span>here the Grou<span class=\"_ _2\"></span>p doe<span class=\"_ _2\"></span>s not have contro<span class=\"_ _2\"></span>l or joint co<span class=\"_ _2\"></span>ntrol over t<span class=\"_ _2\"></span>hose p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s of ass<span class=\"_ _2\"></span>ociates a<span class=\"_ _2\"></span>re incorp<span class=\"_ _2\"></span>orated in th<span class=\"_ _2\"></span>e conso<span class=\"_ _2\"></span>lidated fi<span class=\"_ _2\"></span>nancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ents us<span class=\"_ _2\"></span>ing the eq<span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span>y metho<span class=\"_ _2\"></span>d of accounting. I<span class=\"_ _2\"></span>nves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are car<span class=\"_ _2\"></span>ried in t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce sheet a<span class=\"_ _2\"></span>t cost as a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d for pos<span class=\"_ _2\"></span>t-acquisi<span class=\"_ _2\"></span>tion cha<span class=\"_ _2\"></span>nges in th<span class=\"_ _2\"></span>e Group\u2019s share of the n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the as<span class=\"_ _2\"></span>soc<span class=\"_ _2\"></span>iate, less any im<span class=\"_ _2\"></span>pairm<span class=\"_ _2\"></span>ent in the valu<span class=\"_ _2\"></span>e of the inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>. Any go<span class=\"_ _2\"></span>odw<span class=\"_ _2\"></span>ill reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on acquisit<span class=\"_ _2\"></span>ion is includ<span class=\"_ _2\"></span>ed in the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g values of t<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment. I<span class=\"_ _2\"></span>mpairm<span class=\"_ _2\"></span>ent is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d when t<span class=\"_ _2\"></span>here is ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e evid<span class=\"_ _2\"></span>ence that a lo<span class=\"_ _2\"></span>ss event (or eve<span class=\"_ _2\"></span>nts) has aris<span class=\"_ _2\"></span>en whi<span class=\"_ _2\"></span>ch adver<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ly impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s the fu<span class=\"_ _2\"></span>ture cash f<span class=\"_ _2\"></span>low<span class=\"_ _2\"></span>s from the n<span class=\"_ _2\"></span>et invest<span class=\"_ _2\"></span>ment and t<span class=\"_ _2\"></span>herefore pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s evid<span class=\"_ _2\"></span>ence of imp<span class=\"_ _2\"></span>airment<span class=\"_ _2\"></span>. Obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce include<span class=\"_ _2\"></span>s obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e data ab<span class=\"_ _2\"></span>out th<span class=\"_ _2\"></span>e asso<span class=\"_ _2\"></span>ciate that co<span class=\"_ _2\"></span>mes to th<span class=\"_ _2\"></span>e Group\u2019s attenti<span class=\"_ _2\"></span>on coverin<span class=\"_ _2\"></span>g the lo<span class=\"_ _2\"></span>ss event<span class=\"_ _2\"></span>s de<span class=\"_ _2\"></span>scrib<span class=\"_ _2\"></span>ed in IA<span class=\"_ _2\"></span>S 28 \u2013 Inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ents in A<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>so<span class=\"_ _2\"></span>ciates and J<span class=\"_ _2\"></span>oint Ventures, p<span class=\"_ _2\"></span>aragraphs 41<span class=\"_ _b\"></span>A to 4<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>C. Wh<span class=\"_ _2\"></span>ere obj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tive ev<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ce exis<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, an impair<span class=\"_ _2\"></span>ment tes<span class=\"_ _2\"></span>t is per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med w<span class=\"_ _2\"></span>hereby th<span class=\"_ _2\"></span>e carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of t<span class=\"_ _2\"></span>he inves<span class=\"_ _2\"></span>tment is com<span class=\"_ _2\"></span>pared to th<span class=\"_ _2\"></span>e recovera<span class=\"_ _2\"></span>ble amo<span class=\"_ _2\"></span>unt (high<span class=\"_ _2\"></span>er of value in us<span class=\"_ _2\"></span>e and fair value l<span class=\"_ _2\"></span>ess cost<span class=\"_ _2\"></span>s to se<span class=\"_ _2\"></span>ll).<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s share of the po<span class=\"_ _2\"></span>st-ta<span class=\"_ _2\"></span>x profit<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>/(<span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses) of as<span class=\"_ _2\"></span>socia<span class=\"_ _2\"></span>tes is includ<span class=\"_ _2\"></span>ed in the Cons<span class=\"_ _2\"></span>olidate<span class=\"_ _2\"></span>d income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. If t<span class=\"_ _2\"></span>he Group\u2019s share of los<span class=\"_ _2\"></span>ses in an a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate equ<span class=\"_ _2\"></span>als or exce<span class=\"_ _2\"></span>eds it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tment in t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate, the G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e fur<span class=\"_ _2\"></span>ther lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s, unle<span class=\"_ _2\"></span>ss it has i<span class=\"_ _2\"></span>ncurred lega<span class=\"_ _2\"></span>l or const<span class=\"_ _2\"></span>ruc<span class=\"_ _2\"></span>tive o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to do s<span class=\"_ _2\"></span>o or made p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts on b<span class=\"_ _2\"></span>ehalf of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>ociate. Unre<span class=\"_ _2\"></span>alised g<span class=\"_ _2\"></span>ains arising f<span class=\"_ _2\"></span>rom trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>s are eliminate<span class=\"_ _2\"></span>d to the ex<span class=\"_ _2\"></span>tent of th<span class=\"_ _2\"></span>e Group\u2019s interest in t<span class=\"_ _2\"></span>he entit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "Interests in jo<span class=\"_ _0\"></span>int arr<span class=\"_ _0\"></span>angements<span class=\"_ _2d6\"> </span>A joint ar<span class=\"_ _2\"></span>rangem<span class=\"_ _2\"></span>ent is a contrac<span class=\"_ _2\"></span>tual a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the G<span class=\"_ _2\"></span>roup and oth<span class=\"_ _2\"></span>er par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ake an econ<span class=\"_ _2\"></span>omic ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y that is sub<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>t to joint cont<span class=\"_ _2\"></span>rol. Jo<span class=\"_ _2\"></span>int arrange<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are eith<span class=\"_ _2\"></span>er joint o<span class=\"_ _2\"></span>perat<span class=\"_ _2\"></span>ions or jo<span class=\"_ _2\"></span>int ventures<span class=\"_ _2\"></span>. Joint operations<span class=\"_ _2d6\"> </span>A joint o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on is a joint a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment wh<span class=\"_ _2\"></span>ereby the p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties t<span class=\"_ _2\"></span>hat have joint co<span class=\"_ _2\"></span>ntrol have the r<span class=\"_ _2\"></span>ight<span class=\"_ _2\"></span>s to the ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s, and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns for the<span class=\"_ _2\"></span> liabilit<span class=\"_ _2\"></span>ies, re<span class=\"_ _2\"></span>lating to the a<span class=\"_ _2\"></span>rrange<span class=\"_ _2\"></span>ment or oth<span class=\"_ _2\"></span>er fac<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d circumst<span class=\"_ _2\"></span>ances i<span class=\"_ _2\"></span>ndicate t<span class=\"_ _2\"></span>hat this is th<span class=\"_ _2\"></span>e case. T<span class=\"_ _2\"></span>he Group\u2019s share of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s, liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s, revenue, ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>es and c<span class=\"_ _2\"></span>ash fl<span class=\"_ _2\"></span>ows is com<span class=\"_ _2\"></span>bined w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e equival<span class=\"_ _2\"></span>ent items in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s on a line<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>by-<span class=\"_ _2\"></span>line ba<span class=\"_ _2\"></span>sis.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "FINANCIAL<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue t<span class=\"_ _2\"></span>hro<span class=\"_ _2\"></span>ug<span class=\"_ _2\"></span>h pr<span class=\"_ _2\"></span>ofit a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at fair valu<span class=\"_ _2\"></span>e through prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss comp<span class=\"_ _2\"></span>rise inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nts in un<span class=\"_ _2\"></span>quoted com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s and conver<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>le loa<span class=\"_ _2\"></span>ns made to ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unqu<span class=\"_ _2\"></span>oted comp<span class=\"_ _2\"></span>anies are i<span class=\"_ _2\"></span>nitially c<span class=\"_ _2\"></span>arri<span class=\"_ _2\"></span>ed at fair valu<span class=\"_ _2\"></span>e, where nei<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ol nor si<span class=\"_ _2\"></span>gnific<span class=\"_ _2\"></span>ant influen<span class=\"_ _2\"></span>ce is held. T<span class=\"_ _2\"></span>he init<span class=\"_ _2\"></span>ial fair value is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be at co<span class=\"_ _2\"></span>st wh<span class=\"_ _2\"></span>ere trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are a<span class=\"_ _2\"></span>t arm\u2019s length. T<span class=\"_ _2\"></span>hey are rem<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at subse<span class=\"_ _2\"></span>quent rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ting dates to fair valu<span class=\"_ _2\"></span>e with any cha<span class=\"_ _2\"></span>nges re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed dire<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ly in the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets t<span class=\"_ _2\"></span>hat are comp<span class=\"_ _2\"></span>ound finan<span class=\"_ _2\"></span>cial inst<span class=\"_ _2\"></span>rument<span class=\"_ _2\"></span>s from t<span class=\"_ _2\"></span>he hold<span class=\"_ _2\"></span>er\u2019s per<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive are a<span class=\"_ _2\"></span>ccounted for und<span class=\"_ _2\"></span>er IF<span class=\"_ _2\"></span>RS 9. Und<span class=\"_ _2\"></span>er I<span class=\"_ _2\"></span>FRS 9<span class=\"_ _2\"></span> financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re held at ei<span class=\"_ _2\"></span>ther am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>, fair value throu<span class=\"_ _2\"></span>gh other co<span class=\"_ _2\"></span>mprehe<span class=\"_ _2\"></span>nsive incom<span class=\"_ _2\"></span>e (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TOCI\u2019) o<span class=\"_ _2\"></span>r fair value throu<span class=\"_ _2\"></span>gh profit an<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>s (\u2018F<span class=\"_ _2\"></span>V<span class=\"_ _c\"></span>TP<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>\u2019). In making th<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>essm<span class=\"_ _2\"></span>ent the Company<span class=\"_ _2\"></span>\u2019s busines<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el and the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>tual terms a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed again<span class=\"_ _2\"></span>st the co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>ns in IF<span class=\"_ _2\"></span>RS 9. Where t<span class=\"_ _2\"></span>he condit<span class=\"_ _2\"></span>ions for ho<span class=\"_ _2\"></span>lding an as<span class=\"_ _2\"></span>set a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t are not me<span class=\"_ _2\"></span>t and whe<span class=\"_ _2\"></span>re no ele<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion is ma<span class=\"_ _2\"></span>de to measu<span class=\"_ _2\"></span>re at F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TO<span class=\"_ _2\"></span>CI, F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>PL is<span class=\"_ _2\"></span> the default.<span class=\"_ _2d6\"> </span>At initial re<span class=\"_ _2\"></span>cogniti<span class=\"_ _2\"></span>on financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are measure<span class=\"_ _2\"></span>d at fair value. T<span class=\"_ _2\"></span>his is assum<span class=\"_ _2\"></span>ed to be t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion pr<span class=\"_ _2\"></span>ice unle<span class=\"_ _2\"></span>ss ther<span class=\"_ _2\"></span>e is evid<span class=\"_ _2\"></span>ence to<span class=\"_ gs5a\"> </span>the<span class=\"_ gs5a\"> </span>contrar<span class=\"_ _2\"></span>y. All tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to financial i<span class=\"_ _2\"></span>nstrum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s desi<span class=\"_ _2\"></span>gnated as at fair val<span class=\"_ _2\"></span>ue throug<span class=\"_ _2\"></span>h profit and l<span class=\"_ _2\"></span>oss are e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d. Inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in unq<span class=\"_ _2\"></span>uoted comp<span class=\"_ _2\"></span>anies a<span class=\"_ _2\"></span>nd conver<span class=\"_ _2\"></span>tibl<span class=\"_ _2\"></span>e loans a<span class=\"_ _2\"></span>re classi<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>s Level 3 in t<span class=\"_ _2\"></span>he financia<span class=\"_ _2\"></span>l hierarchy be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e there ar<span class=\"_ _2\"></span>e no obs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e market input<span class=\"_ _2\"></span>s. F<span class=\"_ _2\"></span>or the<span class=\"_ _2\"></span>se ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s unob<span class=\"_ _2\"></span>ser<span class=\"_ _2\"></span>vab<span class=\"_ _2\"></span>le input<span class=\"_ _2\"></span>s are us<span class=\"_ _2\"></span>ed to mea<span class=\"_ _2\"></span>sure the rang<span class=\"_ _2\"></span>e of fair values<span class=\"_ _2\"></span>, using an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach to conver<span class=\"_ _2\"></span>t future c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>ws into pres<span class=\"_ _2\"></span>ent value<span class=\"_ _2\"></span>s. Inp<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>s into the valuati<span class=\"_ _2\"></span>on mo<span class=\"_ _2\"></span>del inclu<span class=\"_ _2\"></span>de both G<span class=\"_ _2\"></span>roup forec<span class=\"_ _2\"></span>ast<span class=\"_ _2\"></span>s and fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the investe<span class=\"_ _2\"></span>e, with con<span class=\"_ _2\"></span>siderat<span class=\"_ _2\"></span>ion giv<span class=\"_ _2\"></span>en to per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance agains<span class=\"_ _2\"></span>t techni<span class=\"_ _2\"></span>cal and co<span class=\"_ _2\"></span>mmercial m<span class=\"_ _2\"></span>iles<span class=\"_ _2\"></span>tones<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there is insu<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>cient inform<span class=\"_ _2\"></span>ation to deter<span class=\"_ _2\"></span>mine fair value o<span class=\"_ _2\"></span>r there is a w<span class=\"_ _2\"></span>ide rang<span class=\"_ _2\"></span>e of pos<span class=\"_ _2\"></span>sibl<span class=\"_ _2\"></span>e fair value me<span class=\"_ _2\"></span>asures, an<span class=\"_ _2\"></span>d cost re<span class=\"_ _2\"></span>prese<span class=\"_ _2\"></span>nts th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t es<span class=\"_ _2\"></span>timate in that rang<span class=\"_ _2\"></span>e, then, as per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9, cost will cont<span class=\"_ _2\"></span>inue to be us<span class=\"_ _2\"></span>ed as a prox<span class=\"_ _2\"></span>y for fair valu<span class=\"_ _2\"></span>e. C<span class=\"_ _0\"></span>ost w<span class=\"_ _2\"></span>ill not be u<span class=\"_ _2\"></span>sed as a p<span class=\"_ _2\"></span>roxy i<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>, at the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date, there is a<span class=\"_ _2\"></span>n identi<span class=\"_ _2\"></span>fied cha<span class=\"_ _2\"></span>nge in value, w<span class=\"_ _2\"></span>hich could b<span class=\"_ _2\"></span>e illust<span class=\"_ _2\"></span>rated by signi<span class=\"_ _2\"></span>ficant p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce variati<span class=\"_ _2\"></span>ons to plan or t<span class=\"_ _2\"></span>he value imp<span class=\"_ _2\"></span>lied by subse<span class=\"_ _2\"></span>quent fun<span class=\"_ _2\"></span>ding rounds o<span class=\"_ _2\"></span>r other e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "Joint opera<span class=\"_ _0\"></span>tion<span class=\"_ _22a\"> </span><span class=\"ff29 fc4 ls1 ws1\"> <span class=\"_ _223\"> </span> <span class=\"_ _224\"> </span> </span>Agho<span class=\"_ _2\"></span>co 1<span class=\"_ _0\"></span>491 Limited3<span class=\"_ _2d6\"> </span>10<span class=\"_ _c\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span>Tr<span class=\"_ _0\"></span>ading en<span class=\"_ _0\"></span>tity<span class=\"_ _2d6\"> </span>V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex T<span class=\"_ _0\"></span>echnol<span class=\"_ _2\"></span>ogy Centre, Hillhous<span class=\"_ _2\"></span>e Internat<span class=\"_ _2\"></span>ional,<span class=\"_ _2d6\"> </span>Tho<span class=\"_ _2\"></span>rnton Clevele<span class=\"_ _2\"></span>ys, L<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>ashire F<span class=\"_ _2\"></span>Y<span class=\"_ _2\"></span>5 4Q<span class=\"_ _2\"></span>D, UK<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "1<span class=\"_ _0\"></span>3. D<span class=\"_ _0\"></span>EFERRED T<span class=\"_ _b\"></span>A<span class=\"_ _2\"></span>X AS<span class=\"_ _0\"></span>SETS<span class=\"_ _0\"></span> AND L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<table class=\"s w303 h10e\" id=\"_afc8dde8-0417-4ce4-9acf-e163d026821c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2b y30d6 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22c\"> </span><span class=\"ff28\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x725 h2b y30d7 ff28 fs12 fc4 sc0 lse3 wsf2\">Propert<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h2b y30d8 ff28 fs12 fc4 sc0 ls1 ws1\">Se<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>off o<span class=\"_ _2\"></span>f </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2b y30d9 ff28 fs12 fc4 sc0 ls170 ws184\">plant and</td><td class=\"t m0 x727 h2b y30da ff28 fs12 fc4 sc0 ls171 ws185\"> Emp<span class=\"_ _2\"></span>loyee </td><td></td><td class=\"t m0 x391 h2b y30db ff28 fs12 fc4 sc0 lse4 wsf3\">Unremitted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x728 h2b y30dc ff28 fs12 fc4 sc0 ls1 ws1\">def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax </td><td></td></tr><tr><td></td><td class=\"t m0 x729 h2b y30dd ff28 fs12 fc4 sc0 ls91 ws9c\">equipme<span class=\"_ _2\"></span>nt</td><td class=\"t m0 x72a h2b y30de ff28 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x72b h2b y30de ff28 fs12 fc4 sc0 ls10d ws113\">Inventories</td><td class=\"t m0 x4e9 h2b y30df ff28 fs12 fc4 sc0 lsc0 wsd0\"> earnings </td><td class=\"t m0 x72c h2b y30df ff28 fs12 fc4 sc0 lse3 wsf2\"> Other </td><td class=\"t m0 x72d h2b y30df ff28 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l </td><td class=\"c x72f y30e2 w304 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff28 fs12 fc4 sc0 lse6 ws26\">balances</div><div class=\"t m0 x72e h93 y30e1 ff28 fs46 fc4 sc0 ls1 ws1e2\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x730 h2b y30e3 ff28 fs12 fc4 sc0 lse9 wsf7\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2b y30e4 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c5 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x733 h2b y30e6 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x735 y2fd7 w2b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x736 y2fd7 w305 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x737 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x738 y2fd7 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x739 y2fd7 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _1\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73a y2fd7 w307 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73c y2fe4 w309 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _b\"></span>40.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73d y2fe4 w30a hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73e y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73f y2fe4 w20 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x740 y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x741 y2fe4 wc0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x742 y2fe4 w67 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x743 y2fe4 wab hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x744 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(40<span class=\"_ _0\"></span>.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x745 y2f69 w5b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x746 y2f69 w30c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x747 y2f69 wf9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x748 y2f69 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x749 y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x74a y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)</div></td></tr></table><table class=\"s w30e h110\" id=\"_7c108515-99c3-4a84-8ce2-a84cb89a84cd\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y30e8 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22e\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74b h2a y30e9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x648 h2a y30ea ff29 fs12 fc4 sc0 ls1 ws1\">Set-<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x74c h2a y30eb ff29 fs12 fc4 sc0 lsc5 wsd4\">plant and</td><td class=\"t m0 x72a h2a y30ec ff29 fs12 fc4 sc0 ls10d ws113\"> Employee </td><td></td><td class=\"t m0 x74d h2a y30ed ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x74e h2a y30ee ff29 fs12 fc4 sc0 ls1 ws1\">defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2a y30ef ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x74f h2a y30f0 ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x750 h2a y30f0 ff29 fs12 fc4 sc0 ls171 ws185\">Inventor<span class=\"_ _2\"></span>ies</td><td class=\"t m0 x751 h2a y30f1 ff29 fs12 fc4 sc0 ls151 ws15f\"> earnings </td><td class=\"t m0 x22f h2a y30f1 ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x38d h2a y30f1 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td><td class=\"c x753 y30f3 w30f h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc5 wsd4\">balances</div><div class=\"t m0 x752 h77 y30f2 ff29 fs46 fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x754 h2a y30f4 ff29 fs12 fc4 sc0 ls91 ws9c\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2a y30f5 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x64c h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y30f7 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x755 y2fd7 w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x756 y2fd7 w310 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x757 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x758 y2fd7 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x759 y2fd7 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75a y2fd7 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1f2 y2fd7 w88 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">6.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75b y2fe4 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75c y2fe4 w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75d y2fe4 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75e y2fe4 w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75f y2fe4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x760 y2fe4 wb4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(42.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x761 y2fe4 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x762 y2fe4 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(40<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x763 y2f69 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x764 y2f69 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x765 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y2f69 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(<span class=\"_ _2\"></span>0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x767 y2f69 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x768 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x769 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr></table>1  <span class=\"_ _28\"> </span> <span class=\"_ _7\"></span>Th<span class=\"_ _2\"></span>e Group h<span class=\"_ _2\"></span>as app<span class=\"_ _2\"></span>lied t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on le<span class=\"_ _2\"></span>gislat<span class=\"_ _2\"></span>ion, in a<span class=\"_ _2\"></span>ccord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>AS 12, where<span class=\"_ _2\"></span>by de<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on have b<span class=\"_ _2\"></span>een al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x jur<span class=\"_ _2\"></span>isdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions w<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>ise, re<span class=\"_ _2\"></span>sultin<span class=\"_ _2\"></span>g in an of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wi<span class=\"_ _2\"></span>thin d<span class=\"_ _2\"></span>eferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies in t<span class=\"_ _2\"></span>he bal<span class=\"_ _2\"></span>ance sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w313 h111\" id=\"_da483dce-8ab8-445b-a508-7acd0fa37f62\"><tr><td></td><td></td><td class=\"t m0 x76a h2a y30f9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x76b h2a y30fa ff29 fs12 fc4 sc0 ls1 ws1\">plan<span class=\"_ _2\"></span>t and </td><td class=\"t m0 x76c h2a y30fb ff29 fs12 fc4 sc0 ls10d ws113\">Employee<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x4bd h2a y30fc ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x750 h2a y30fd ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x398 h2a y30fe ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits</td><td class=\"t m0 x76d h2a y30fe ff29 fs12 fc4 sc0 ls171 ws185\"> Inventor<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x76e h2a y30ff ff29 fs12 fc4 sc0 ls151 ws15f\">earnings</td><td class=\"t m0 x76f h2a y30ff ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x232 h2a y30ff ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3100 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _c9\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x390 h2a y3101 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x770 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x771 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x235 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x39a h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x730 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3104 ff28 fs3 fc6 sc0 ls1 ws1\">Movem<span class=\"_ _2\"></span>ent i<span class=\"_ _2\"></span>n net p<span class=\"_ _2\"></span>rovis<span class=\"_ _2\"></span>ion<span class=\"_ _230\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3105 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x772 y3105 w314 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(3<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x773 y3105 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x774 y3105 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x775 y3105 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x776 y3105 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x777 y3105 w315 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls70 ws175\">(28<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3106 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x778 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x779 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77a y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77b y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77c y3106 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77d y3106 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3107 w316 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Prior period adjustment<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x77e y3107 w317 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77f y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x780 y3107 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x781 y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x782 y3107 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y3107 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3108 w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y3108 web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x784 y3108 w319 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x785 y3108 w65 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x786 y3108 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x787 y3108 w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y3108 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x789 y3108 wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(5.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3109 w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78b y3109 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78c y3109 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78d y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78e y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y3109 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310a w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x792 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x793 y310b w31c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x794 y310b wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x795 y310b w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x796 y310b wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x797 y310b w10f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x798 y310b w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310c w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y310c web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x799 y310c w31d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79a y310c w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79b y310c wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79c y310c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79d y310c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79e y310c w31e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310d w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79f y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a0 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a1 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a2 y310d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7a4 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _0\"></span>40.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a5 y2f69 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a6 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a7 y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a8 y2f69 w9b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a9 y2f69 w31f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(3<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td></tr></table>Of t<span class=\"_ _2\"></span>he net de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of \u00a336.0<span class=\"_ _2\"></span>m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a334.6<span class=\"_ _2\"></span>m), a \u00a3<span class=\"_ _0\"></span>0.5m net liabili<span class=\"_ _2\"></span>ty (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a30<span class=\"_ _0\"></span>.2m net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e recovere<span class=\"_ _2\"></span>d no more t<span class=\"_ _2\"></span>han 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et date, and a \u00a3<span class=\"_ _2\"></span>35.5m net liabilit<span class=\"_ _2\"></span>y (30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a334<span class=\"_ _2\"></span>.8m net liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled m<span class=\"_ _2\"></span>ore than 12 months afte<span class=\"_ _2\"></span>r the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x liabili<span class=\"_ _2\"></span>ties of \u00a30.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a30.<span class=\"_ _0\"></span>9m) have bee<span class=\"_ _2\"></span>n recogn<span class=\"_ _2\"></span>ised for t<span class=\"_ _2\"></span>he withh<span class=\"_ _2\"></span>olding t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd other t<span class=\"_ _2\"></span>axes t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e payabl<span class=\"_ _2\"></span>e on the unr<span class=\"_ _2\"></span>emit<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings of \u00a31<span class=\"_ _b\"></span>6.6m (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3<span class=\"_ _b\"></span>18.3m) of the EU subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, as the Grou<span class=\"_ _2\"></span>p no long<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e EU Parent Subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y Direc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve on div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds. It is likel<span class=\"_ _2\"></span>y that future am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s will be re<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted as a div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd rather tha<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>erman<span class=\"_ _2\"></span>ently reinve<span class=\"_ _2\"></span>sted<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the EU no d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en recog<span class=\"_ _2\"></span>nised (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3nil) for the wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x and other t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s, as such amount<span class=\"_ _2\"></span>s are p<span class=\"_ _2\"></span>ermane<span class=\"_ _2\"></span>ntly reinve<span class=\"_ _2\"></span>sted, an<span class=\"_ _2\"></span>d the Grou<span class=\"_ _2\"></span>p can contro<span class=\"_ _2\"></span>l the timin<span class=\"_ _2\"></span>g of any divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>. Unremit<span class=\"_ _2\"></span>ted e<span class=\"_ _2\"></span>arnings fro<span class=\"_ _2\"></span>m non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>EU subsidiar<span class=\"_ _2\"></span>ies totall<span class=\"_ _2\"></span>ed \u00a359.<span class=\"_ _0\"></span>9m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a356.5m)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised to t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>tent that it i<span class=\"_ _2\"></span>s proba<span class=\"_ _2\"></span>ble that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>s are gen<span class=\"_ _2\"></span>erated ag<span class=\"_ _2\"></span>ainst w<span class=\"_ _2\"></span>hich to<span class=\"_ gs5a\"> </span>utilis<span class=\"_ _2\"></span>e the car<span class=\"_ _2\"></span>ried fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd other tim<span class=\"_ _2\"></span>ing dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s relate to profi<span class=\"_ _2\"></span>t in<span class=\"_ gs5a\"> </span>inventor<span class=\"_ _2\"></span>y ge<span class=\"_ _2\"></span>nerated w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e UK manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g entitie<span class=\"_ _2\"></span>s sell p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to overs<span class=\"_ _2\"></span>eas sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es that dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>te the pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts to the end c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>rgeted inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y levels a<span class=\"_ _2\"></span>t overs<span class=\"_ _2\"></span>eas lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are se<span class=\"_ _2\"></span>t at approx<span class=\"_ _2\"></span>imately th<span class=\"_ _2\"></span>ree to four mo<span class=\"_ _2\"></span>nths, a time per<span class=\"_ _2\"></span>iod consi<span class=\"_ _2\"></span>dered to b<span class=\"_ _2\"></span>e too sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t to be impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e. The sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t time p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 and<span class=\"_ gs5a\"> </span>the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>e of the aforem<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span>ed inventor<span class=\"_ _2\"></span>y makes t<span class=\"_ _2\"></span>he realis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set pro<span class=\"_ _2\"></span>bable, suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting it<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n at the end of t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Unrecogn<span class=\"_ _2\"></span>ised deferred tax as<span class=\"_ _2\"></span>sets<span class=\"_ _2d6\"> </span>In the U<span class=\"_ _2\"></span>S, the Grou<span class=\"_ _2\"></span>p has unrelie<span class=\"_ _2\"></span>ved net o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ng los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>ising in the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 of \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil). The cumulati<span class=\"_ _2\"></span>ve unuse<span class=\"_ _2\"></span>d opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 are \u00a35.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a33.5m<span class=\"_ _0\"></span>). Of this, \u00a3<span class=\"_ _2\"></span>3.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m ar<span class=\"_ _2\"></span>ises in TxV Aeros<span class=\"_ _2\"></span>pace Compos<span class=\"_ _2\"></span>ites L<span class=\"_ _2\"></span>LC (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a32.2m<span class=\"_ _0\"></span>) on whi<span class=\"_ _2\"></span>ch deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x of \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.5m) has been re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed foll<span class=\"_ _2\"></span>owing th<span class=\"_ _2\"></span>e treatm<span class=\"_ _2\"></span>ent of spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>d Res<span class=\"_ _2\"></span>earch and De<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture und<span class=\"_ _2\"></span>er US ta<span class=\"_ _2\"></span>x law result<span class=\"_ _2\"></span>ing in T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Comp<span class=\"_ _2\"></span>osites L<span class=\"_ _2\"></span>LC gene<span class=\"_ _2\"></span>rating ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le profit<span class=\"_ _2\"></span>s to utilis<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>otential de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set o<span class=\"_ _2\"></span>n the remain<span class=\"_ _2\"></span>ing cumulati<span class=\"_ _2\"></span>ve unreliev<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses of \u00a31<span class=\"_ _b\"></span>.9m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.3m)<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>rise in K<span class=\"_ _2\"></span>leis<span class=\"_ _2\"></span>s Gear<span class=\"_ _2\"></span>s, In<span class=\"_ _2\"></span>c, amount<span class=\"_ _2\"></span>s to \u00a30.4m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>0.3m)<span class=\"_ _0\"></span>. Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x has not b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>ese ne<span class=\"_ _2\"></span>t opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses b<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>use of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regardi<span class=\"_ _2\"></span>ng their fu<span class=\"_ _2\"></span>ture availabili<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y. There are als<span class=\"_ _2\"></span>o unreco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d net defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in T<span class=\"_ _0\"></span>xV Aeros<span class=\"_ _2\"></span>pace Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC and Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc of \u00a32.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a32<span class=\"_ _0\"></span>.3m) in relatio<span class=\"_ _2\"></span>n to timing dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces on ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>l and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e of uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty re<span class=\"_ _2\"></span>garding t<span class=\"_ _2\"></span>heir future ava<span class=\"_ _2\"></span>ilabilit<span class=\"_ _2\"></span>y and d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s unrelieve<span class=\"_ _2\"></span>d net op<span class=\"_ _2\"></span>erating l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es arisi<span class=\"_ _2\"></span>ng in the year e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a35.<span class=\"_ _b\"></span>7m)<span class=\"_ _0\"></span>, which relate to the e<span class=\"_ _2\"></span>arly s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses in V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex (Pa<span class=\"_ _2\"></span>njin) High Per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance Mater<span class=\"_ _2\"></span>ials Co.<span class=\"_ _0\"></span>, Ltd. T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al cumulati<span class=\"_ _2\"></span>ve los<span class=\"_ _2\"></span>ses are \u00a3<span class=\"_ _2\"></span>23.4m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.0m) and the p<span class=\"_ _2\"></span>otential d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>n thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s to \u00a35.8m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.0m). Althoug<span class=\"_ _2\"></span>h the plant has n<span class=\"_ _2\"></span>ow be<span class=\"_ _2\"></span>en commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ed, given t<span class=\"_ _2\"></span>he earl<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ge in the co<span class=\"_ _2\"></span>mmerciali<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on of the ne<span class=\"_ _2\"></span>w pol<span class=\"_ _2\"></span>ymer g<span class=\"_ _2\"></span>rades b<span class=\"_ _2\"></span>eing manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ed, there i<span class=\"_ _2\"></span>s inherent unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e time per<span class=\"_ _2\"></span>iod to profi<span class=\"_ _2\"></span>tabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, a<span class=\"_ _2\"></span>nd therefo<span class=\"_ _2\"></span>re utilis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he los<span class=\"_ _2\"></span>ses m<span class=\"_ _2\"></span>eaning that r<span class=\"_ _2\"></span>ecover<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain.<span class=\"_ _2d6\"> </span>19. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>ND O<span class=\"_ _2\"></span>TH<span class=\"_ _2\"></span>ER PA<span class=\"_ _b\"></span>Y<span class=\"_ _0\"></span>AB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les are o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to pay for g<span class=\"_ _2\"></span>oods a<span class=\"_ _2\"></span>cquired in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cou<span class=\"_ _2\"></span>rse of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s from sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed initia<span class=\"_ _2\"></span>lly at fair value. Subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ent to initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion the<span class=\"_ _2\"></span>y are measure<span class=\"_ _2\"></span>d at amo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ised co<span class=\"_ _2\"></span>st using the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve interes<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d. <table class=\"s w41c h12c\" id=\"_d53bf4e3-c4df-48f7-9ee7-321e9af83019\"><tr><td></td><td class=\"c n x971 y31f5 w24 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls17e ws195\">Group<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x972 y31f5 w445 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc0 wsd0\">C<span class=\"_ _0\"></span>ompany<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2e0 h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31f7 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e3 h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e4 h2b y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff34 ls1 ws1\"> </span></td><td class=\"t m0 x20e h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x933 h2a y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w446 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x973 y2f94 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">5.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x974 y2f94 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">6.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x975 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x976 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w447 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Accruals<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x977 y2fd6 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x978 y2fd6 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x979 y2fd6 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97a y2fd6 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97b y2fd7 w22b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">4.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97c y2fd7 w448 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls9 ws8\">6.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97d y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w449 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed to Gr<span class=\"_ _0\"></span>oup under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97f y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x980 y2fe4 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x981 y2fe4 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">4<span class=\"_ _2\"></span>0.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x982 y2f69 w44a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">34.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x983 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x984 y2f69 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lue of trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payabl<span class=\"_ _2\"></span>es approx<span class=\"_ _2\"></span>imates to th<span class=\"_ _2\"></span>eir car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value. Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed to Group un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are inter<span class=\"_ _2\"></span>est fre<span class=\"_ _2\"></span>e, unsecu<span class=\"_ _2\"></span>red, have no fi<span class=\"_ _2\"></span>xed rep<span class=\"_ _2\"></span>ayment an<span class=\"_ _2\"></span>d are repaya<span class=\"_ _2\"></span>ble on d<span class=\"_ _2\"></span>emand, w<span class=\"_ _2\"></span>ith suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent liquidi<span class=\"_ _2\"></span>ty in t<span class=\"_ _2\"></span>he Group to f<span class=\"_ _2\"></span>low funds i<span class=\"_ _2\"></span>f required<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "1<span class=\"_ _0\"></span>3. D<span class=\"_ _0\"></span>EFERRED T<span class=\"_ _b\"></span>A<span class=\"_ _2\"></span>X AS<span class=\"_ _0\"></span>SETS<span class=\"_ _0\"></span> AND L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<table class=\"s w303 h10e\" id=\"_afc8dde8-0417-4ce4-9acf-e163d026821c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2b y30d6 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22c\"> </span><span class=\"ff28\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x725 h2b y30d7 ff28 fs12 fc4 sc0 lse3 wsf2\">Propert<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h2b y30d8 ff28 fs12 fc4 sc0 ls1 ws1\">Se<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>off o<span class=\"_ _2\"></span>f </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2b y30d9 ff28 fs12 fc4 sc0 ls170 ws184\">plant and</td><td class=\"t m0 x727 h2b y30da ff28 fs12 fc4 sc0 ls171 ws185\"> Emp<span class=\"_ _2\"></span>loyee </td><td></td><td class=\"t m0 x391 h2b y30db ff28 fs12 fc4 sc0 lse4 wsf3\">Unremitted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x728 h2b y30dc ff28 fs12 fc4 sc0 ls1 ws1\">def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax </td><td></td></tr><tr><td></td><td class=\"t m0 x729 h2b y30dd ff28 fs12 fc4 sc0 ls91 ws9c\">equipme<span class=\"_ _2\"></span>nt</td><td class=\"t m0 x72a h2b y30de ff28 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x72b h2b y30de ff28 fs12 fc4 sc0 ls10d ws113\">Inventories</td><td class=\"t m0 x4e9 h2b y30df ff28 fs12 fc4 sc0 lsc0 wsd0\"> earnings </td><td class=\"t m0 x72c h2b y30df ff28 fs12 fc4 sc0 lse3 wsf2\"> Other </td><td class=\"t m0 x72d h2b y30df ff28 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l </td><td class=\"c x72f y30e2 w304 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff28 fs12 fc4 sc0 lse6 ws26\">balances</div><div class=\"t m0 x72e h93 y30e1 ff28 fs46 fc4 sc0 ls1 ws1e2\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x730 h2b y30e3 ff28 fs12 fc4 sc0 lse9 wsf7\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2b y30e4 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c5 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x733 h2b y30e6 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x735 y2fd7 w2b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x736 y2fd7 w305 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x737 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x738 y2fd7 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x739 y2fd7 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _1\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73a y2fd7 w307 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73c y2fe4 w309 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _b\"></span>40.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73d y2fe4 w30a hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73e y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73f y2fe4 w20 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x740 y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x741 y2fe4 wc0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x742 y2fe4 w67 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x743 y2fe4 wab hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x744 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(40<span class=\"_ _0\"></span>.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x745 y2f69 w5b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x746 y2f69 w30c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x747 y2f69 wf9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x748 y2f69 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x749 y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x74a y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)</div></td></tr></table><table class=\"s w30e h110\" id=\"_7c108515-99c3-4a84-8ce2-a84cb89a84cd\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y30e8 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22e\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74b h2a y30e9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x648 h2a y30ea ff29 fs12 fc4 sc0 ls1 ws1\">Set-<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x74c h2a y30eb ff29 fs12 fc4 sc0 lsc5 wsd4\">plant and</td><td class=\"t m0 x72a h2a y30ec ff29 fs12 fc4 sc0 ls10d ws113\"> Employee </td><td></td><td class=\"t m0 x74d h2a y30ed ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x74e h2a y30ee ff29 fs12 fc4 sc0 ls1 ws1\">defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2a y30ef ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x74f h2a y30f0 ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x750 h2a y30f0 ff29 fs12 fc4 sc0 ls171 ws185\">Inventor<span class=\"_ _2\"></span>ies</td><td class=\"t m0 x751 h2a y30f1 ff29 fs12 fc4 sc0 ls151 ws15f\"> earnings </td><td class=\"t m0 x22f h2a y30f1 ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x38d h2a y30f1 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td><td class=\"c x753 y30f3 w30f h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc5 wsd4\">balances</div><div class=\"t m0 x752 h77 y30f2 ff29 fs46 fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x754 h2a y30f4 ff29 fs12 fc4 sc0 ls91 ws9c\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2a y30f5 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x64c h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y30f7 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x755 y2fd7 w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x756 y2fd7 w310 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x757 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x758 y2fd7 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x759 y2fd7 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75a y2fd7 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1f2 y2fd7 w88 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">6.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75b y2fe4 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75c y2fe4 w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75d y2fe4 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75e y2fe4 w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75f y2fe4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x760 y2fe4 wb4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(42.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x761 y2fe4 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x762 y2fe4 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(40<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x763 y2f69 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x764 y2f69 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x765 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y2f69 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(<span class=\"_ _2\"></span>0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x767 y2f69 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x768 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x769 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr></table>1  <span class=\"_ _28\"> </span> <span class=\"_ _7\"></span>Th<span class=\"_ _2\"></span>e Group h<span class=\"_ _2\"></span>as app<span class=\"_ _2\"></span>lied t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on le<span class=\"_ _2\"></span>gislat<span class=\"_ _2\"></span>ion, in a<span class=\"_ _2\"></span>ccord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>AS 12, where<span class=\"_ _2\"></span>by de<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on have b<span class=\"_ _2\"></span>een al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x jur<span class=\"_ _2\"></span>isdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions w<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>ise, re<span class=\"_ _2\"></span>sultin<span class=\"_ _2\"></span>g in an of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wi<span class=\"_ _2\"></span>thin d<span class=\"_ _2\"></span>eferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies in t<span class=\"_ _2\"></span>he bal<span class=\"_ _2\"></span>ance sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w313 h111\" id=\"_da483dce-8ab8-445b-a508-7acd0fa37f62\"><tr><td></td><td></td><td class=\"t m0 x76a h2a y30f9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x76b h2a y30fa ff29 fs12 fc4 sc0 ls1 ws1\">plan<span class=\"_ _2\"></span>t and </td><td class=\"t m0 x76c h2a y30fb ff29 fs12 fc4 sc0 ls10d ws113\">Employee<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x4bd h2a y30fc ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x750 h2a y30fd ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x398 h2a y30fe ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits</td><td class=\"t m0 x76d h2a y30fe ff29 fs12 fc4 sc0 ls171 ws185\"> Inventor<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x76e h2a y30ff ff29 fs12 fc4 sc0 ls151 ws15f\">earnings</td><td class=\"t m0 x76f h2a y30ff ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x232 h2a y30ff ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3100 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _c9\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x390 h2a y3101 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x770 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x771 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x235 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x39a h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x730 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3104 ff28 fs3 fc6 sc0 ls1 ws1\">Movem<span class=\"_ _2\"></span>ent i<span class=\"_ _2\"></span>n net p<span class=\"_ _2\"></span>rovis<span class=\"_ _2\"></span>ion<span class=\"_ _230\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3105 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x772 y3105 w314 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(3<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x773 y3105 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x774 y3105 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x775 y3105 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x776 y3105 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x777 y3105 w315 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls70 ws175\">(28<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3106 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x778 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x779 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77a y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77b y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77c y3106 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77d y3106 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3107 w316 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Prior period adjustment<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x77e y3107 w317 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77f y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x780 y3107 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x781 y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x782 y3107 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y3107 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3108 w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y3108 web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x784 y3108 w319 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x785 y3108 w65 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x786 y3108 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x787 y3108 w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y3108 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x789 y3108 wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(5.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3109 w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78b y3109 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78c y3109 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78d y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78e y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y3109 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310a w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x792 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x793 y310b w31c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x794 y310b wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x795 y310b w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x796 y310b wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x797 y310b w10f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x798 y310b w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310c w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y310c web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x799 y310c w31d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79a y310c w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79b y310c wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79c y310c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79d y310c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79e y310c w31e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310d w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79f y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a0 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a1 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a2 y310d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7a4 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _0\"></span>40.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a5 y2f69 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a6 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a7 y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a8 y2f69 w9b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a9 y2f69 w31f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(3<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td></tr></table>Of t<span class=\"_ _2\"></span>he net de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of \u00a336.0<span class=\"_ _2\"></span>m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a334.6<span class=\"_ _2\"></span>m), a \u00a3<span class=\"_ _0\"></span>0.5m net liabili<span class=\"_ _2\"></span>ty (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a30<span class=\"_ _0\"></span>.2m net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e recovere<span class=\"_ _2\"></span>d no more t<span class=\"_ _2\"></span>han 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et date, and a \u00a3<span class=\"_ _2\"></span>35.5m net liabilit<span class=\"_ _2\"></span>y (30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a334<span class=\"_ _2\"></span>.8m net liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled m<span class=\"_ _2\"></span>ore than 12 months afte<span class=\"_ _2\"></span>r the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x liabili<span class=\"_ _2\"></span>ties of \u00a30.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a30.<span class=\"_ _0\"></span>9m) have bee<span class=\"_ _2\"></span>n recogn<span class=\"_ _2\"></span>ised for t<span class=\"_ _2\"></span>he withh<span class=\"_ _2\"></span>olding t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd other t<span class=\"_ _2\"></span>axes t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e payabl<span class=\"_ _2\"></span>e on the unr<span class=\"_ _2\"></span>emit<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings of \u00a31<span class=\"_ _b\"></span>6.6m (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3<span class=\"_ _b\"></span>18.3m) of the EU subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, as the Grou<span class=\"_ _2\"></span>p no long<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e EU Parent Subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y Direc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve on div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds. It is likel<span class=\"_ _2\"></span>y that future am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s will be re<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted as a div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd rather tha<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>erman<span class=\"_ _2\"></span>ently reinve<span class=\"_ _2\"></span>sted<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the EU no d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en recog<span class=\"_ _2\"></span>nised (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3nil) for the wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x and other t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s, as such amount<span class=\"_ _2\"></span>s are p<span class=\"_ _2\"></span>ermane<span class=\"_ _2\"></span>ntly reinve<span class=\"_ _2\"></span>sted, an<span class=\"_ _2\"></span>d the Grou<span class=\"_ _2\"></span>p can contro<span class=\"_ _2\"></span>l the timin<span class=\"_ _2\"></span>g of any divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>. Unremit<span class=\"_ _2\"></span>ted e<span class=\"_ _2\"></span>arnings fro<span class=\"_ _2\"></span>m non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>EU subsidiar<span class=\"_ _2\"></span>ies totall<span class=\"_ _2\"></span>ed \u00a359.<span class=\"_ _0\"></span>9m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a356.5m)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised to t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>tent that it i<span class=\"_ _2\"></span>s proba<span class=\"_ _2\"></span>ble that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>s are gen<span class=\"_ _2\"></span>erated ag<span class=\"_ _2\"></span>ainst w<span class=\"_ _2\"></span>hich to<span class=\"_ gs5a\"> </span>utilis<span class=\"_ _2\"></span>e the car<span class=\"_ _2\"></span>ried fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd other tim<span class=\"_ _2\"></span>ing dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s relate to profi<span class=\"_ _2\"></span>t in<span class=\"_ gs5a\"> </span>inventor<span class=\"_ _2\"></span>y ge<span class=\"_ _2\"></span>nerated w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e UK manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g entitie<span class=\"_ _2\"></span>s sell p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to overs<span class=\"_ _2\"></span>eas sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es that dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>te the pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts to the end c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>rgeted inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y levels a<span class=\"_ _2\"></span>t overs<span class=\"_ _2\"></span>eas lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are se<span class=\"_ _2\"></span>t at approx<span class=\"_ _2\"></span>imately th<span class=\"_ _2\"></span>ree to four mo<span class=\"_ _2\"></span>nths, a time per<span class=\"_ _2\"></span>iod consi<span class=\"_ _2\"></span>dered to b<span class=\"_ _2\"></span>e too sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t to be impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e. The sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t time p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 and<span class=\"_ gs5a\"> </span>the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>e of the aforem<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span>ed inventor<span class=\"_ _2\"></span>y makes t<span class=\"_ _2\"></span>he realis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set pro<span class=\"_ _2\"></span>bable, suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting it<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n at the end of t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Unrecogn<span class=\"_ _2\"></span>ised deferred tax as<span class=\"_ _2\"></span>sets<span class=\"_ _2d6\"> </span>In the U<span class=\"_ _2\"></span>S, the Grou<span class=\"_ _2\"></span>p has unrelie<span class=\"_ _2\"></span>ved net o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ng los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>ising in the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 of \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil). The cumulati<span class=\"_ _2\"></span>ve unuse<span class=\"_ _2\"></span>d opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 are \u00a35.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a33.5m<span class=\"_ _0\"></span>). Of this, \u00a3<span class=\"_ _2\"></span>3.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m ar<span class=\"_ _2\"></span>ises in TxV Aeros<span class=\"_ _2\"></span>pace Compos<span class=\"_ _2\"></span>ites L<span class=\"_ _2\"></span>LC (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a32.2m<span class=\"_ _0\"></span>) on whi<span class=\"_ _2\"></span>ch deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x of \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.5m) has been re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed foll<span class=\"_ _2\"></span>owing th<span class=\"_ _2\"></span>e treatm<span class=\"_ _2\"></span>ent of spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>d Res<span class=\"_ _2\"></span>earch and De<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture und<span class=\"_ _2\"></span>er US ta<span class=\"_ _2\"></span>x law result<span class=\"_ _2\"></span>ing in T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Comp<span class=\"_ _2\"></span>osites L<span class=\"_ _2\"></span>LC gene<span class=\"_ _2\"></span>rating ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le profit<span class=\"_ _2\"></span>s to utilis<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>otential de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set o<span class=\"_ _2\"></span>n the remain<span class=\"_ _2\"></span>ing cumulati<span class=\"_ _2\"></span>ve unreliev<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses of \u00a31<span class=\"_ _b\"></span>.9m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.3m)<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>rise in K<span class=\"_ _2\"></span>leis<span class=\"_ _2\"></span>s Gear<span class=\"_ _2\"></span>s, In<span class=\"_ _2\"></span>c, amount<span class=\"_ _2\"></span>s to \u00a30.4m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>0.3m)<span class=\"_ _0\"></span>. Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x has not b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>ese ne<span class=\"_ _2\"></span>t opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses b<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>use of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regardi<span class=\"_ _2\"></span>ng their fu<span class=\"_ _2\"></span>ture availabili<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y. There are als<span class=\"_ _2\"></span>o unreco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d net defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in T<span class=\"_ _0\"></span>xV Aeros<span class=\"_ _2\"></span>pace Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC and Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc of \u00a32.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a32<span class=\"_ _0\"></span>.3m) in relatio<span class=\"_ _2\"></span>n to timing dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces on ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>l and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e of uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty re<span class=\"_ _2\"></span>garding t<span class=\"_ _2\"></span>heir future ava<span class=\"_ _2\"></span>ilabilit<span class=\"_ _2\"></span>y and d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s unrelieve<span class=\"_ _2\"></span>d net op<span class=\"_ _2\"></span>erating l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es arisi<span class=\"_ _2\"></span>ng in the year e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a35.<span class=\"_ _b\"></span>7m)<span class=\"_ _0\"></span>, which relate to the e<span class=\"_ _2\"></span>arly s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses in V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex (Pa<span class=\"_ _2\"></span>njin) High Per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance Mater<span class=\"_ _2\"></span>ials Co.<span class=\"_ _0\"></span>, Ltd. T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al cumulati<span class=\"_ _2\"></span>ve los<span class=\"_ _2\"></span>ses are \u00a3<span class=\"_ _2\"></span>23.4m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.0m) and the p<span class=\"_ _2\"></span>otential d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>n thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s to \u00a35.8m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.0m). Althoug<span class=\"_ _2\"></span>h the plant has n<span class=\"_ _2\"></span>ow be<span class=\"_ _2\"></span>en commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ed, given t<span class=\"_ _2\"></span>he earl<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ge in the co<span class=\"_ _2\"></span>mmerciali<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on of the ne<span class=\"_ _2\"></span>w pol<span class=\"_ _2\"></span>ymer g<span class=\"_ _2\"></span>rades b<span class=\"_ _2\"></span>eing manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ed, there i<span class=\"_ _2\"></span>s inherent unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e time per<span class=\"_ _2\"></span>iod to profi<span class=\"_ _2\"></span>tabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, a<span class=\"_ _2\"></span>nd therefo<span class=\"_ _2\"></span>re utilis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he los<span class=\"_ _2\"></span>ses m<span class=\"_ _2\"></span>eaning that r<span class=\"_ _2\"></span>ecover<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain.<span class=\"_ _2d6\"> </span>15. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R REC<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>IVAB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s for go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old in the o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d initiall<span class=\"_ _2\"></span>y at fair value. Subs<span class=\"_ _2\"></span>equent to ini<span class=\"_ _2\"></span>tial reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n they are m<span class=\"_ _2\"></span>easured a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t met<span class=\"_ _2\"></span>hod le<span class=\"_ _2\"></span>ss any imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount of the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces app<span class=\"_ _2\"></span>roximates to fair val<span class=\"_ _2\"></span>ue due to the sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t maturit<span class=\"_ _2\"></span>y of am<span class=\"_ _2\"></span>ounts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble. Allo<span class=\"_ _2\"></span>wances are c<span class=\"_ _2\"></span>alcula<span class=\"_ _2\"></span>ted by referen<span class=\"_ _2\"></span>ce to credit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e incurre<span class=\"_ _2\"></span>d over the li<span class=\"_ _2\"></span>fetime of th<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable usin<span class=\"_ _2\"></span>g the simp<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>d appro<span class=\"_ _2\"></span>ach, as de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in n<span class=\"_ _2\"></span>ote 1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w320 h113\" id=\"_466308cf-265a-416b-a91c-df24eabd442b\"><tr><td></td><td class=\"c n x7b1 y3110 w326 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls17e ws195\">Gro<span class=\"_ _2\"></span>up<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7b2 y3110 w327 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc0 wsd0\">Company<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x22f h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x234 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x235 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x236 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3113 w328 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y3113 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b4 y3113 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w32a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed by Group<span class=\"_ _0\"></span> under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b6 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b7 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b8 y2f94 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b9 y2f94 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w32c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Prep<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts and a<span class=\"_ _2\"></span>ccrued in<span class=\"_ _2\"></span>come<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ba y2fd6 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bb y2fd6 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bc y2fd6 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bd y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w32e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Sal<span class=\"_ _2\"></span>es ta<span class=\"_ _2\"></span>xes reco<span class=\"_ _2\"></span>verable<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7be y2fd7 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bf y2fd7 w2a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c0 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w32f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other receivables<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c1 y2fd8 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c2 y2fd8 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2fd8 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x349 y2fd8 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">46.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c4 y2f69 w24 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsd wsb\">45.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c5 y2f69 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed by Grou<span class=\"_ _2\"></span>p under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings are inte<span class=\"_ _2\"></span>rest fre<span class=\"_ _2\"></span>e, unsec<span class=\"_ _2\"></span>ured, have no fi<span class=\"_ _2\"></span>xed date of re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent and are rep<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n deman<span class=\"_ _2\"></span>d, with suf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt liquidit<span class=\"_ _2\"></span>y in th<span class=\"_ _2\"></span>e Group to fl<span class=\"_ _2\"></span>ow funds if re<span class=\"_ _2\"></span>quired. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e balance<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en consid<span class=\"_ _2\"></span>ered for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and no future c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces.<span class=\"_ _2d6\"> </span>No cre<span class=\"_ _2\"></span>dit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s have bee<span class=\"_ _2\"></span>n recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he current ye<span class=\"_ _2\"></span>ar or the p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>r on the s<span class=\"_ _2\"></span>ales t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s recoverab<span class=\"_ _2\"></span>le balan<span class=\"_ _2\"></span>ce due to the f<span class=\"_ _2\"></span>inancial strength of the c<span class=\"_ _0\"></span>ounterparties.<span class=\"_ _2d6\"> </span>Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the ma<span class=\"_ _2\"></span>ximum e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure with a s<span class=\"_ _2\"></span>ingle ban<span class=\"_ _2\"></span>k for dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s (cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s and oth<span class=\"_ _2\"></span>er financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s) was \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>2.2m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>15.2m<span class=\"_ _0\"></span>) for the Grou<span class=\"_ _2\"></span>p. As a<span class=\"_ _2\"></span>t 30 Sep<span class=\"_ _2\"></span>tember 2025, the larg<span class=\"_ _2\"></span>est m<span class=\"_ _2\"></span>ark to market ex<span class=\"_ _2\"></span>posure for g<span class=\"_ _2\"></span>ains on for<span class=\"_ _2\"></span>ward foreign e<span class=\"_ _2\"></span>xchange co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to a sing<span class=\"_ _2\"></span>le bank wa<span class=\"_ _2\"></span>s \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.6<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a33.0m). The amount<span class=\"_ _2\"></span>s on d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit at the yea<span class=\"_ _2\"></span>r end repr<span class=\"_ _2\"></span>esent th<span class=\"_ _2\"></span>e Group\u2019s maxim<span class=\"_ _2\"></span>um exp<span class=\"_ _2\"></span>osure to cre<span class=\"_ _2\"></span>dit risk on c<span class=\"_ _2\"></span>ash and d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "1<span class=\"_ _0\"></span>3. D<span class=\"_ _0\"></span>EFERRED T<span class=\"_ _b\"></span>A<span class=\"_ _2\"></span>X AS<span class=\"_ _0\"></span>SETS<span class=\"_ _0\"></span> AND L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<table class=\"s w303 h10e\" id=\"_afc8dde8-0417-4ce4-9acf-e163d026821c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2b y30d6 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22c\"> </span><span class=\"ff28\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x725 h2b y30d7 ff28 fs12 fc4 sc0 lse3 wsf2\">Propert<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h2b y30d8 ff28 fs12 fc4 sc0 ls1 ws1\">Se<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>off o<span class=\"_ _2\"></span>f </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2b y30d9 ff28 fs12 fc4 sc0 ls170 ws184\">plant and</td><td class=\"t m0 x727 h2b y30da ff28 fs12 fc4 sc0 ls171 ws185\"> Emp<span class=\"_ _2\"></span>loyee </td><td></td><td class=\"t m0 x391 h2b y30db ff28 fs12 fc4 sc0 lse4 wsf3\">Unremitted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x728 h2b y30dc ff28 fs12 fc4 sc0 ls1 ws1\">def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax </td><td></td></tr><tr><td></td><td class=\"t m0 x729 h2b y30dd ff28 fs12 fc4 sc0 ls91 ws9c\">equipme<span class=\"_ _2\"></span>nt</td><td class=\"t m0 x72a h2b y30de ff28 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x72b h2b y30de ff28 fs12 fc4 sc0 ls10d ws113\">Inventories</td><td class=\"t m0 x4e9 h2b y30df ff28 fs12 fc4 sc0 lsc0 wsd0\"> earnings </td><td class=\"t m0 x72c h2b y30df ff28 fs12 fc4 sc0 lse3 wsf2\"> Other </td><td class=\"t m0 x72d h2b y30df ff28 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l </td><td class=\"c x72f y30e2 w304 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff28 fs12 fc4 sc0 lse6 ws26\">balances</div><div class=\"t m0 x72e h93 y30e1 ff28 fs46 fc4 sc0 ls1 ws1e2\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x730 h2b y30e3 ff28 fs12 fc4 sc0 lse9 wsf7\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2b y30e4 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c5 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x733 h2b y30e6 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x735 y2fd7 w2b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x736 y2fd7 w305 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x737 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x738 y2fd7 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x739 y2fd7 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _1\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73a y2fd7 w307 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73c y2fe4 w309 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _b\"></span>40.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73d y2fe4 w30a hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73e y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73f y2fe4 w20 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x740 y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x741 y2fe4 wc0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x742 y2fe4 w67 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x743 y2fe4 wab hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x744 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(40<span class=\"_ _0\"></span>.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x745 y2f69 w5b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x746 y2f69 w30c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x747 y2f69 wf9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x748 y2f69 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x749 y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x74a y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)</div></td></tr></table><table class=\"s w30e h110\" id=\"_7c108515-99c3-4a84-8ce2-a84cb89a84cd\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y30e8 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22e\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74b h2a y30e9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x648 h2a y30ea ff29 fs12 fc4 sc0 ls1 ws1\">Set-<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x74c h2a y30eb ff29 fs12 fc4 sc0 lsc5 wsd4\">plant and</td><td class=\"t m0 x72a h2a y30ec ff29 fs12 fc4 sc0 ls10d ws113\"> Employee </td><td></td><td class=\"t m0 x74d h2a y30ed ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x74e h2a y30ee ff29 fs12 fc4 sc0 ls1 ws1\">defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2a y30ef ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x74f h2a y30f0 ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x750 h2a y30f0 ff29 fs12 fc4 sc0 ls171 ws185\">Inventor<span class=\"_ _2\"></span>ies</td><td class=\"t m0 x751 h2a y30f1 ff29 fs12 fc4 sc0 ls151 ws15f\"> earnings </td><td class=\"t m0 x22f h2a y30f1 ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x38d h2a y30f1 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td><td class=\"c x753 y30f3 w30f h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc5 wsd4\">balances</div><div class=\"t m0 x752 h77 y30f2 ff29 fs46 fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x754 h2a y30f4 ff29 fs12 fc4 sc0 ls91 ws9c\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2a y30f5 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x64c h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y30f7 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x755 y2fd7 w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x756 y2fd7 w310 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x757 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x758 y2fd7 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x759 y2fd7 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75a y2fd7 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1f2 y2fd7 w88 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">6.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75b y2fe4 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75c y2fe4 w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75d y2fe4 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75e y2fe4 w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75f y2fe4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x760 y2fe4 wb4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(42.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x761 y2fe4 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x762 y2fe4 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(40<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x763 y2f69 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x764 y2f69 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x765 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y2f69 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(<span class=\"_ _2\"></span>0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x767 y2f69 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x768 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x769 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr></table>1  <span class=\"_ _28\"> </span> <span class=\"_ _7\"></span>Th<span class=\"_ _2\"></span>e Group h<span class=\"_ _2\"></span>as app<span class=\"_ _2\"></span>lied t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on le<span class=\"_ _2\"></span>gislat<span class=\"_ _2\"></span>ion, in a<span class=\"_ _2\"></span>ccord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>AS 12, where<span class=\"_ _2\"></span>by de<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on have b<span class=\"_ _2\"></span>een al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x jur<span class=\"_ _2\"></span>isdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions w<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>ise, re<span class=\"_ _2\"></span>sultin<span class=\"_ _2\"></span>g in an of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wi<span class=\"_ _2\"></span>thin d<span class=\"_ _2\"></span>eferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies in t<span class=\"_ _2\"></span>he bal<span class=\"_ _2\"></span>ance sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w313 h111\" id=\"_da483dce-8ab8-445b-a508-7acd0fa37f62\"><tr><td></td><td></td><td class=\"t m0 x76a h2a y30f9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x76b h2a y30fa ff29 fs12 fc4 sc0 ls1 ws1\">plan<span class=\"_ _2\"></span>t and </td><td class=\"t m0 x76c h2a y30fb ff29 fs12 fc4 sc0 ls10d ws113\">Employee<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x4bd h2a y30fc ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x750 h2a y30fd ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x398 h2a y30fe ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits</td><td class=\"t m0 x76d h2a y30fe ff29 fs12 fc4 sc0 ls171 ws185\"> Inventor<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x76e h2a y30ff ff29 fs12 fc4 sc0 ls151 ws15f\">earnings</td><td class=\"t m0 x76f h2a y30ff ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x232 h2a y30ff ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3100 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _c9\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x390 h2a y3101 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x770 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x771 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x235 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x39a h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x730 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3104 ff28 fs3 fc6 sc0 ls1 ws1\">Movem<span class=\"_ _2\"></span>ent i<span class=\"_ _2\"></span>n net p<span class=\"_ _2\"></span>rovis<span class=\"_ _2\"></span>ion<span class=\"_ _230\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3105 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x772 y3105 w314 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(3<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x773 y3105 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x774 y3105 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x775 y3105 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x776 y3105 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x777 y3105 w315 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls70 ws175\">(28<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3106 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x778 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x779 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77a y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77b y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77c y3106 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77d y3106 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3107 w316 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Prior period adjustment<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x77e y3107 w317 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77f y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x780 y3107 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x781 y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x782 y3107 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y3107 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3108 w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y3108 web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x784 y3108 w319 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x785 y3108 w65 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x786 y3108 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x787 y3108 w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y3108 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x789 y3108 wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(5.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3109 w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78b y3109 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78c y3109 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78d y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78e y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y3109 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310a w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x792 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x793 y310b w31c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x794 y310b wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x795 y310b w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x796 y310b wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x797 y310b w10f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x798 y310b w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310c w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y310c web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x799 y310c w31d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79a y310c w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79b y310c wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79c y310c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79d y310c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79e y310c w31e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310d w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79f y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a0 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a1 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a2 y310d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7a4 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _0\"></span>40.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a5 y2f69 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a6 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a7 y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a8 y2f69 w9b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a9 y2f69 w31f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(3<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td></tr></table>Of t<span class=\"_ _2\"></span>he net de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of \u00a336.0<span class=\"_ _2\"></span>m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a334.6<span class=\"_ _2\"></span>m), a \u00a3<span class=\"_ _0\"></span>0.5m net liabili<span class=\"_ _2\"></span>ty (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a30<span class=\"_ _0\"></span>.2m net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e recovere<span class=\"_ _2\"></span>d no more t<span class=\"_ _2\"></span>han 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et date, and a \u00a3<span class=\"_ _2\"></span>35.5m net liabilit<span class=\"_ _2\"></span>y (30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a334<span class=\"_ _2\"></span>.8m net liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled m<span class=\"_ _2\"></span>ore than 12 months afte<span class=\"_ _2\"></span>r the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x liabili<span class=\"_ _2\"></span>ties of \u00a30.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a30.<span class=\"_ _0\"></span>9m) have bee<span class=\"_ _2\"></span>n recogn<span class=\"_ _2\"></span>ised for t<span class=\"_ _2\"></span>he withh<span class=\"_ _2\"></span>olding t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd other t<span class=\"_ _2\"></span>axes t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e payabl<span class=\"_ _2\"></span>e on the unr<span class=\"_ _2\"></span>emit<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings of \u00a31<span class=\"_ _b\"></span>6.6m (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3<span class=\"_ _b\"></span>18.3m) of the EU subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, as the Grou<span class=\"_ _2\"></span>p no long<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e EU Parent Subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y Direc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve on div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds. It is likel<span class=\"_ _2\"></span>y that future am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s will be re<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted as a div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd rather tha<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>erman<span class=\"_ _2\"></span>ently reinve<span class=\"_ _2\"></span>sted<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the EU no d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en recog<span class=\"_ _2\"></span>nised (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3nil) for the wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x and other t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s, as such amount<span class=\"_ _2\"></span>s are p<span class=\"_ _2\"></span>ermane<span class=\"_ _2\"></span>ntly reinve<span class=\"_ _2\"></span>sted, an<span class=\"_ _2\"></span>d the Grou<span class=\"_ _2\"></span>p can contro<span class=\"_ _2\"></span>l the timin<span class=\"_ _2\"></span>g of any divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>. Unremit<span class=\"_ _2\"></span>ted e<span class=\"_ _2\"></span>arnings fro<span class=\"_ _2\"></span>m non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>EU subsidiar<span class=\"_ _2\"></span>ies totall<span class=\"_ _2\"></span>ed \u00a359.<span class=\"_ _0\"></span>9m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a356.5m)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised to t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>tent that it i<span class=\"_ _2\"></span>s proba<span class=\"_ _2\"></span>ble that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>s are gen<span class=\"_ _2\"></span>erated ag<span class=\"_ _2\"></span>ainst w<span class=\"_ _2\"></span>hich to<span class=\"_ gs5a\"> </span>utilis<span class=\"_ _2\"></span>e the car<span class=\"_ _2\"></span>ried fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd other tim<span class=\"_ _2\"></span>ing dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s relate to profi<span class=\"_ _2\"></span>t in<span class=\"_ gs5a\"> </span>inventor<span class=\"_ _2\"></span>y ge<span class=\"_ _2\"></span>nerated w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e UK manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g entitie<span class=\"_ _2\"></span>s sell p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to overs<span class=\"_ _2\"></span>eas sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es that dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>te the pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts to the end c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>rgeted inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y levels a<span class=\"_ _2\"></span>t overs<span class=\"_ _2\"></span>eas lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are se<span class=\"_ _2\"></span>t at approx<span class=\"_ _2\"></span>imately th<span class=\"_ _2\"></span>ree to four mo<span class=\"_ _2\"></span>nths, a time per<span class=\"_ _2\"></span>iod consi<span class=\"_ _2\"></span>dered to b<span class=\"_ _2\"></span>e too sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t to be impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e. The sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t time p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 and<span class=\"_ gs5a\"> </span>the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>e of the aforem<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span>ed inventor<span class=\"_ _2\"></span>y makes t<span class=\"_ _2\"></span>he realis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set pro<span class=\"_ _2\"></span>bable, suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting it<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n at the end of t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Unrecogn<span class=\"_ _2\"></span>ised deferred tax as<span class=\"_ _2\"></span>sets<span class=\"_ _2d6\"> </span>In the U<span class=\"_ _2\"></span>S, the Grou<span class=\"_ _2\"></span>p has unrelie<span class=\"_ _2\"></span>ved net o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ng los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>ising in the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 of \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil). The cumulati<span class=\"_ _2\"></span>ve unuse<span class=\"_ _2\"></span>d opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 are \u00a35.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a33.5m<span class=\"_ _0\"></span>). Of this, \u00a3<span class=\"_ _2\"></span>3.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m ar<span class=\"_ _2\"></span>ises in TxV Aeros<span class=\"_ _2\"></span>pace Compos<span class=\"_ _2\"></span>ites L<span class=\"_ _2\"></span>LC (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a32.2m<span class=\"_ _0\"></span>) on whi<span class=\"_ _2\"></span>ch deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x of \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.5m) has been re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed foll<span class=\"_ _2\"></span>owing th<span class=\"_ _2\"></span>e treatm<span class=\"_ _2\"></span>ent of spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>d Res<span class=\"_ _2\"></span>earch and De<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture und<span class=\"_ _2\"></span>er US ta<span class=\"_ _2\"></span>x law result<span class=\"_ _2\"></span>ing in T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Comp<span class=\"_ _2\"></span>osites L<span class=\"_ _2\"></span>LC gene<span class=\"_ _2\"></span>rating ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le profit<span class=\"_ _2\"></span>s to utilis<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>otential de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set o<span class=\"_ _2\"></span>n the remain<span class=\"_ _2\"></span>ing cumulati<span class=\"_ _2\"></span>ve unreliev<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses of \u00a31<span class=\"_ _b\"></span>.9m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.3m)<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>rise in K<span class=\"_ _2\"></span>leis<span class=\"_ _2\"></span>s Gear<span class=\"_ _2\"></span>s, In<span class=\"_ _2\"></span>c, amount<span class=\"_ _2\"></span>s to \u00a30.4m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>0.3m)<span class=\"_ _0\"></span>. Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x has not b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>ese ne<span class=\"_ _2\"></span>t opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses b<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>use of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regardi<span class=\"_ _2\"></span>ng their fu<span class=\"_ _2\"></span>ture availabili<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y. There are als<span class=\"_ _2\"></span>o unreco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d net defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in T<span class=\"_ _0\"></span>xV Aeros<span class=\"_ _2\"></span>pace Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC and Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc of \u00a32.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a32<span class=\"_ _0\"></span>.3m) in relatio<span class=\"_ _2\"></span>n to timing dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces on ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>l and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e of uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty re<span class=\"_ _2\"></span>garding t<span class=\"_ _2\"></span>heir future ava<span class=\"_ _2\"></span>ilabilit<span class=\"_ _2\"></span>y and d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s unrelieve<span class=\"_ _2\"></span>d net op<span class=\"_ _2\"></span>erating l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es arisi<span class=\"_ _2\"></span>ng in the year e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a35.<span class=\"_ _b\"></span>7m)<span class=\"_ _0\"></span>, which relate to the e<span class=\"_ _2\"></span>arly s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses in V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex (Pa<span class=\"_ _2\"></span>njin) High Per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance Mater<span class=\"_ _2\"></span>ials Co.<span class=\"_ _0\"></span>, Ltd. T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al cumulati<span class=\"_ _2\"></span>ve los<span class=\"_ _2\"></span>ses are \u00a3<span class=\"_ _2\"></span>23.4m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.0m) and the p<span class=\"_ _2\"></span>otential d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>n thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s to \u00a35.8m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.0m). Althoug<span class=\"_ _2\"></span>h the plant has n<span class=\"_ _2\"></span>ow be<span class=\"_ _2\"></span>en commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ed, given t<span class=\"_ _2\"></span>he earl<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ge in the co<span class=\"_ _2\"></span>mmerciali<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on of the ne<span class=\"_ _2\"></span>w pol<span class=\"_ _2\"></span>ymer g<span class=\"_ _2\"></span>rades b<span class=\"_ _2\"></span>eing manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ed, there i<span class=\"_ _2\"></span>s inherent unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e time per<span class=\"_ _2\"></span>iod to profi<span class=\"_ _2\"></span>tabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, a<span class=\"_ _2\"></span>nd therefo<span class=\"_ _2\"></span>re utilis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he los<span class=\"_ _2\"></span>ses m<span class=\"_ _2\"></span>eaning that r<span class=\"_ _2\"></span>ecover<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "1<span class=\"_ _0\"></span>3. D<span class=\"_ _0\"></span>EFERRED T<span class=\"_ _b\"></span>A<span class=\"_ _2\"></span>X AS<span class=\"_ _0\"></span>SETS<span class=\"_ _0\"></span> AND L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<table class=\"s w303 h10e\" id=\"_afc8dde8-0417-4ce4-9acf-e163d026821c\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2b y30d6 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22c\"> </span><span class=\"ff28\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x725 h2b y30d7 ff28 fs12 fc4 sc0 lse3 wsf2\">Propert<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h2b y30d8 ff28 fs12 fc4 sc0 ls1 ws1\">Se<span class=\"_ _2\"></span>t-<span class=\"_ _2\"></span>off o<span class=\"_ _2\"></span>f </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2b y30d9 ff28 fs12 fc4 sc0 ls170 ws184\">plant and</td><td class=\"t m0 x727 h2b y30da ff28 fs12 fc4 sc0 ls171 ws185\"> Emp<span class=\"_ _2\"></span>loyee </td><td></td><td class=\"t m0 x391 h2b y30db ff28 fs12 fc4 sc0 lse4 wsf3\">Unremitted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x728 h2b y30dc ff28 fs12 fc4 sc0 ls1 ws1\">def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>ax </td><td></td></tr><tr><td></td><td class=\"t m0 x729 h2b y30dd ff28 fs12 fc4 sc0 ls91 ws9c\">equipme<span class=\"_ _2\"></span>nt</td><td class=\"t m0 x72a h2b y30de ff28 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x72b h2b y30de ff28 fs12 fc4 sc0 ls10d ws113\">Inventories</td><td class=\"t m0 x4e9 h2b y30df ff28 fs12 fc4 sc0 lsc0 wsd0\"> earnings </td><td class=\"t m0 x72c h2b y30df ff28 fs12 fc4 sc0 lse3 wsf2\"> Other </td><td class=\"t m0 x72d h2b y30df ff28 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l </td><td class=\"c x72f y30e2 w304 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff28 fs12 fc4 sc0 lse6 ws26\">balances</div><div class=\"t m0 x72e h93 y30e1 ff28 fs46 fc4 sc0 ls1 ws1e2\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x730 h2b y30e3 ff28 fs12 fc4 sc0 lse9 wsf7\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2b y30e4 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2b y30e5 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c5 h2b y30e6 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x733 h2b y30e6 ff28 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2b y30e7 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x735 y2fd7 w2b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x736 y2fd7 w305 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x737 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x738 y2fd7 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x739 y2fd7 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _1\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73a y2fd7 w307 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73c y2fe4 w309 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _b\"></span>40.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73d y2fe4 w30a hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73e y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x73f y2fe4 w20 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x740 y2fe4 w27 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x741 y2fe4 wc0 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x742 y2fe4 w67 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x743 y2fe4 wab hee\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x744 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(40<span class=\"_ _0\"></span>.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x745 y2f69 w5b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x746 y2f69 w30c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x747 y2f69 wf9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x748 y2f69 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x749 y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5f2 y2f69 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x74a y2f69 w30d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(36<span class=\"_ _2\"></span>.0)</div></td></tr></table><table class=\"s w30e h110\" id=\"_7c108515-99c3-4a84-8ce2-a84cb89a84cd\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x238 h2a y30e8 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _22e\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x74b h2a y30e9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x648 h2a y30ea ff29 fs12 fc4 sc0 ls1 ws1\">Set-<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x74c h2a y30eb ff29 fs12 fc4 sc0 lsc5 wsd4\">plant and</td><td class=\"t m0 x72a h2a y30ec ff29 fs12 fc4 sc0 ls10d ws113\"> Employee </td><td></td><td class=\"t m0 x74d h2a y30ed ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x74e h2a y30ee ff29 fs12 fc4 sc0 ls1 ws1\">defe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2a y30ef ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x74f h2a y30f0 ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits </td><td class=\"t m0 x750 h2a y30f0 ff29 fs12 fc4 sc0 ls171 ws185\">Inventor<span class=\"_ _2\"></span>ies</td><td class=\"t m0 x751 h2a y30f1 ff29 fs12 fc4 sc0 ls151 ws15f\"> earnings </td><td class=\"t m0 x22f h2a y30f1 ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x38d h2a y30f1 ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span> </td><td class=\"c x753 y30f3 w30f h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc5 wsd4\">balances</div><div class=\"t m0 x752 h77 y30f2 ff29 fs46 fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x754 h2a y30f4 ff29 fs12 fc4 sc0 ls91 ws9c\">Net<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x731 h2a y30f5 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x732 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x390 h2a y30f6 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c4 h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x64c h2a y30f7 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4c6 h2a y30f7 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x22e h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y30f8 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w86 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x734 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x755 y2fd7 w62 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x756 y2fd7 w310 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x757 y2fd7 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x758 y2fd7 w151 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x759 y2fd7 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75a y2fd7 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1f2 y2fd7 w88 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">6.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w308 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls7 ws6\">Deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75b y2fe4 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75c y2fe4 w269 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(2<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75d y2fe4 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75e y2fe4 w270 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x75f y2fe4 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x760 y2fe4 wb4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(42.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x761 y2fe4 w230 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x762 y2fe4 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(40<span class=\"_ _2\"></span>.8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w30b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls79 ws1d\">Net deferred tax (liabilities)/asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x763 y2f69 w311 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38<span class=\"_ _2\"></span>.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x764 y2f69 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x765 y2f69 w2a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y2f69 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(<span class=\"_ _2\"></span>0.9)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x767 y2f69 w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x768 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2f69 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x769 y2f69 w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr></table>1  <span class=\"_ _28\"> </span> <span class=\"_ _7\"></span>Th<span class=\"_ _2\"></span>e Group h<span class=\"_ _2\"></span>as app<span class=\"_ _2\"></span>lied t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on le<span class=\"_ _2\"></span>gislat<span class=\"_ _2\"></span>ion, in a<span class=\"_ _2\"></span>ccord<span class=\"_ _2\"></span>ance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>AS 12, where<span class=\"_ _2\"></span>by de<span class=\"_ _2\"></span>ferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nise<span class=\"_ _2\"></span>d on cons<span class=\"_ _2\"></span>oli<span class=\"_ _2\"></span>dati<span class=\"_ _2\"></span>on have b<span class=\"_ _2\"></span>een al<span class=\"_ _2\"></span>loc<span class=\"_ _2\"></span>ated to t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x jur<span class=\"_ _2\"></span>isdi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions w<span class=\"_ _2\"></span>here t<span class=\"_ _2\"></span>hey ar<span class=\"_ _2\"></span>ise, re<span class=\"_ _2\"></span>sultin<span class=\"_ _2\"></span>g in an of<span class=\"_ _2\"></span>fs<span class=\"_ _2\"></span>et wi<span class=\"_ _2\"></span>thin d<span class=\"_ _2\"></span>eferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>efer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies in t<span class=\"_ _2\"></span>he bal<span class=\"_ _2\"></span>ance sh<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w313 h111\" id=\"_da483dce-8ab8-445b-a508-7acd0fa37f62\"><tr><td></td><td></td><td class=\"t m0 x76a h2a y30f9 ff29 fs12 fc4 sc0 lsb8 wsc6\">P<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y,<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x76b h2a y30fa ff29 fs12 fc4 sc0 ls1 ws1\">plan<span class=\"_ _2\"></span>t and </td><td class=\"t m0 x76c h2a y30fb ff29 fs12 fc4 sc0 ls10d ws113\">Employee<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x4bd h2a y30fc ff29 fs12 fc4 sc0 lse8 wsf6\">Unremit<span class=\"_ _2\"></span>ted<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x750 h2a y30fd ff29 fs12 fc4 sc0 ls171 ws185\">equipm<span class=\"_ _2\"></span>ent</td><td class=\"t m0 x398 h2a y30fe ff29 fs12 fc4 sc0 lse5 wsb9\"> benefits</td><td class=\"t m0 x76d h2a y30fe ff29 fs12 fc4 sc0 ls171 ws185\"> Inventor<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x76e h2a y30ff ff29 fs12 fc4 sc0 ls151 ws15f\">earnings</td><td class=\"t m0 x76f h2a y30ff ff29 fs12 fc4 sc0 lsc3 wsd2\"> Other </td><td class=\"t m0 x232 h2a y30ff ff29 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al</td></tr><tr><td></td><td class=\"t m0 x238 h2a y3100 ff29 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _c9\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x390 h2a y3101 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x770 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x771 h2a y3102 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x235 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x39a h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x730 h2a y3103 ff29 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y3104 ff28 fs3 fc6 sc0 ls1 ws1\">Movem<span class=\"_ _2\"></span>ent i<span class=\"_ _2\"></span>n net p<span class=\"_ _2\"></span>rovis<span class=\"_ _2\"></span>ion<span class=\"_ _230\"> </span><span class=\"ff29 fc4\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y3105 w262 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 2023<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x772 y3105 w314 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(3<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x773 y3105 wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x774 y3105 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x775 y3105 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x776 y3105 w85 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x777 y3105 w315 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls70 ws175\">(28<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3106 w268 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x778 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x779 y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77a y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77b y3106 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77c y3106 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77d y3106 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3107 w316 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls6 ws5\">Prior period adjustment<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x77e y3107 w317 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x77f y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x780 y3107 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x781 y3107 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x782 y3107 wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x553 y3107 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3108 w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y3108 web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x784 y3108 w319 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x785 y3108 w65 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsdb ws1d6\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x786 y3108 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x787 y3108 w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y3108 w21f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x789 y3108 wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(5.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3109 w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78b y3109 w103 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78c y3109 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78d y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78e y3109 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y3109 w15f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310a w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y310a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x792 y310a w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(0.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310b w274 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">At 30 Septe<span class=\"_ _2\"></span>mber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x793 y310b w31c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(38.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x794 y310b wc3 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x795 y310b w116 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x796 y310b wd8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsf3 ws101\">(0.9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x797 y310b w10f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls97 ws114\">2.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x798 y310b w312 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">(3<span class=\"_ _2\"></span>4.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310c w318 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x783 y310c web he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x799 y310c w31d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lsce wsde\">(1.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79a y310c w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79b y310c wb0 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79c y310c wa1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79d y310c wd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79e y310c w31e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y310d w31a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in other com<span class=\"_ _2\"></span>prehens<span class=\"_ _2\"></span>ive incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x78a y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x79f y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a0 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a1 y310d w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a2 y310d w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y310d w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a6 w31b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">Reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d direc<span class=\"_ _2\"></span>tly in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x790 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x766 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x791 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y30a6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3c1 y30a6 wef he6\"><div class=\"t m0 x1c9 h6 y2f63 ff29 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w27f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7a4 y2f69 w309 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">(<span class=\"_ _0\"></span>40.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a5 y2f69 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a6 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc7 wsd6\">4.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a7 y2f69 w20 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(0.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a8 y2f69 w9b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a9 y2f69 w31f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls17 ws19\">(3<span class=\"_ _2\"></span>6.0)<span class=\"_ _2d6\"> </span></div></td></tr></table>Of t<span class=\"_ _2\"></span>he net de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of \u00a336.0<span class=\"_ _2\"></span>m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a334.6<span class=\"_ _2\"></span>m), a \u00a3<span class=\"_ _0\"></span>0.5m net liabili<span class=\"_ _2\"></span>ty (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a30<span class=\"_ _0\"></span>.2m net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e recovere<span class=\"_ _2\"></span>d no more t<span class=\"_ _2\"></span>han 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths af<span class=\"_ _2\"></span>ter the b<span class=\"_ _2\"></span>alance she<span class=\"_ _2\"></span>et date, and a \u00a3<span class=\"_ _2\"></span>35.5m net liabilit<span class=\"_ _2\"></span>y (30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a334<span class=\"_ _2\"></span>.8m net liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y) is exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled m<span class=\"_ _2\"></span>ore than 12 months afte<span class=\"_ _2\"></span>r the bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date.<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x liabili<span class=\"_ _2\"></span>ties of \u00a30.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a30.<span class=\"_ _0\"></span>9m) have bee<span class=\"_ _2\"></span>n recogn<span class=\"_ _2\"></span>ised for t<span class=\"_ _2\"></span>he withh<span class=\"_ _2\"></span>olding t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>nd other t<span class=\"_ _2\"></span>axes t<span class=\"_ _2\"></span>hat would b<span class=\"_ _2\"></span>e payabl<span class=\"_ _2\"></span>e on the unr<span class=\"_ _2\"></span>emit<span class=\"_ _2\"></span>ted ear<span class=\"_ _2\"></span>nings of \u00a31<span class=\"_ _b\"></span>6.6m (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3<span class=\"_ _b\"></span>18.3m) of the EU subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, as the Grou<span class=\"_ _2\"></span>p no long<span class=\"_ _2\"></span>er be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s from th<span class=\"_ _2\"></span>e EU Parent Subsidi<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y Direc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve on div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds. It is likel<span class=\"_ _2\"></span>y that future am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s will be re<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted as a div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd rather tha<span class=\"_ _2\"></span>n being p<span class=\"_ _2\"></span>erman<span class=\"_ _2\"></span>ently reinve<span class=\"_ _2\"></span>sted<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the EU no d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en recog<span class=\"_ _2\"></span>nised (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3nil) for the wit<span class=\"_ _2\"></span>hholdi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x and other t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s, as such amount<span class=\"_ _2\"></span>s are p<span class=\"_ _2\"></span>ermane<span class=\"_ _2\"></span>ntly reinve<span class=\"_ _2\"></span>sted, an<span class=\"_ _2\"></span>d the Grou<span class=\"_ _2\"></span>p can contro<span class=\"_ _2\"></span>l the timin<span class=\"_ _2\"></span>g of any divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>. Unremit<span class=\"_ _2\"></span>ted e<span class=\"_ _2\"></span>arnings fro<span class=\"_ _2\"></span>m non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>EU subsidiar<span class=\"_ _2\"></span>ies totall<span class=\"_ _2\"></span>ed \u00a359.<span class=\"_ _0\"></span>9m at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a356.5m)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised to t<span class=\"_ _2\"></span>he ex<span class=\"_ _2\"></span>tent that it i<span class=\"_ _2\"></span>s proba<span class=\"_ _2\"></span>ble that fut<span class=\"_ _2\"></span>ure ta<span class=\"_ _2\"></span>xabl<span class=\"_ _2\"></span>e profit<span class=\"_ _2\"></span>s are gen<span class=\"_ _2\"></span>erated ag<span class=\"_ _2\"></span>ainst w<span class=\"_ _2\"></span>hich to<span class=\"_ gs5a\"> </span>utilis<span class=\"_ _2\"></span>e the car<span class=\"_ _2\"></span>ried fo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ward ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>nd other tim<span class=\"_ _2\"></span>ing dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e majori<span class=\"_ _2\"></span>ty of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s relate to profi<span class=\"_ _2\"></span>t in<span class=\"_ gs5a\"> </span>inventor<span class=\"_ _2\"></span>y ge<span class=\"_ _2\"></span>nerated w<span class=\"_ _2\"></span>hen th<span class=\"_ _2\"></span>e UK manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g entitie<span class=\"_ _2\"></span>s sell p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s to overs<span class=\"_ _2\"></span>eas sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es that dis<span class=\"_ _2\"></span>tribu<span class=\"_ _2\"></span>te the pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ts to the end c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>er<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>rgeted inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y levels a<span class=\"_ _2\"></span>t overs<span class=\"_ _2\"></span>eas lo<span class=\"_ _2\"></span>cati<span class=\"_ _2\"></span>ons are se<span class=\"_ _2\"></span>t at approx<span class=\"_ _2\"></span>imately th<span class=\"_ _2\"></span>ree to four mo<span class=\"_ _2\"></span>nths, a time per<span class=\"_ _2\"></span>iod consi<span class=\"_ _2\"></span>dered to b<span class=\"_ _2\"></span>e too sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t to be impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by climate chang<span class=\"_ _2\"></span>e. The sh<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t time p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 and<span class=\"_ gs5a\"> </span>the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted ex<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>nal sal<span class=\"_ _2\"></span>e of the aforem<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span>ed inventor<span class=\"_ _2\"></span>y makes t<span class=\"_ _2\"></span>he realis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set pro<span class=\"_ _2\"></span>bable, suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting it<span class=\"_ _2\"></span>s reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n at the end of t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Unrecogn<span class=\"_ _2\"></span>ised deferred tax as<span class=\"_ _2\"></span>sets<span class=\"_ _2d6\"> </span>In the U<span class=\"_ _2\"></span>S, the Grou<span class=\"_ _2\"></span>p has unrelie<span class=\"_ _2\"></span>ved net o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ng los<span class=\"_ _2\"></span>ses ar<span class=\"_ _2\"></span>ising in the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 2025 of \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3nil). The cumulati<span class=\"_ _2\"></span>ve unuse<span class=\"_ _2\"></span>d opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 are \u00a35.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: \u00a33.5m<span class=\"_ _0\"></span>). Of this, \u00a3<span class=\"_ _2\"></span>3.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m ar<span class=\"_ _2\"></span>ises in TxV Aeros<span class=\"_ _2\"></span>pace Compos<span class=\"_ _2\"></span>ites L<span class=\"_ _2\"></span>LC (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a32.2m<span class=\"_ _0\"></span>) on whi<span class=\"_ _2\"></span>ch deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>x of \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.5m) has been re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed foll<span class=\"_ _2\"></span>owing th<span class=\"_ _2\"></span>e treatm<span class=\"_ _2\"></span>ent of spe<span class=\"_ _2\"></span>cifie<span class=\"_ _2\"></span>d Res<span class=\"_ _2\"></span>earch and De<span class=\"_ _2\"></span>velop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture und<span class=\"_ _2\"></span>er US ta<span class=\"_ _2\"></span>x law result<span class=\"_ _2\"></span>ing in T<span class=\"_ _0\"></span>xV Aero<span class=\"_ _2\"></span>space Comp<span class=\"_ _2\"></span>osites L<span class=\"_ _2\"></span>LC gene<span class=\"_ _2\"></span>rating ta<span class=\"_ _2\"></span>xab<span class=\"_ _2\"></span>le profit<span class=\"_ _2\"></span>s to utilis<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>otential de<span class=\"_ _2\"></span>ferred t<span class=\"_ _2\"></span>ax as<span class=\"_ _2\"></span>set o<span class=\"_ _2\"></span>n the remain<span class=\"_ _2\"></span>ing cumulati<span class=\"_ _2\"></span>ve unreliev<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x los<span class=\"_ _2\"></span>ses of \u00a31<span class=\"_ _b\"></span>.9m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>.3m)<span class=\"_ _0\"></span>, which a<span class=\"_ _2\"></span>rise in K<span class=\"_ _2\"></span>leis<span class=\"_ _2\"></span>s Gear<span class=\"_ _2\"></span>s, In<span class=\"_ _2\"></span>c, amount<span class=\"_ _2\"></span>s to \u00a30.4m (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>0.3m)<span class=\"_ _0\"></span>. Defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x has not b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>ese ne<span class=\"_ _2\"></span>t opera<span class=\"_ _2\"></span>ting los<span class=\"_ _2\"></span>ses b<span class=\"_ _2\"></span>eca<span class=\"_ _2\"></span>use of uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>aint<span class=\"_ _2\"></span>y regardi<span class=\"_ _2\"></span>ng their fu<span class=\"_ _2\"></span>ture availabili<span class=\"_ _2\"></span>ty a<span class=\"_ _2\"></span>nd dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ibilit<span class=\"_ _2\"></span>y. There are als<span class=\"_ _2\"></span>o unreco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d net defer<span class=\"_ _2\"></span>red ta<span class=\"_ _2\"></span>x as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s in T<span class=\"_ _0\"></span>xV Aeros<span class=\"_ _2\"></span>pace Compo<span class=\"_ _2\"></span>sites L<span class=\"_ _2\"></span>LC and Kle<span class=\"_ _2\"></span>iss Ge<span class=\"_ _2\"></span>ars, I<span class=\"_ _2\"></span>nc of \u00a32.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a32<span class=\"_ _0\"></span>.3m) in relatio<span class=\"_ _2\"></span>n to timing dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces on ca<span class=\"_ _2\"></span>pita<span class=\"_ _2\"></span>l and Res<span class=\"_ _2\"></span>earch and D<span class=\"_ _2\"></span>evelop<span class=\"_ _2\"></span>ment ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e of uncer<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>inty re<span class=\"_ _2\"></span>garding t<span class=\"_ _2\"></span>heir future ava<span class=\"_ _2\"></span>ilabilit<span class=\"_ _2\"></span>y and d<span class=\"_ _2\"></span>educ<span class=\"_ _2\"></span>tib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group ha<span class=\"_ _2\"></span>s unrelieve<span class=\"_ _2\"></span>d net op<span class=\"_ _2\"></span>erating l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es arisi<span class=\"_ _2\"></span>ng in the year e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a35.<span class=\"_ _b\"></span>7m)<span class=\"_ _0\"></span>, which relate to the e<span class=\"_ _2\"></span>arly s<span class=\"_ _2\"></span>tag<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses in V<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>trex (Pa<span class=\"_ _2\"></span>njin) High Per<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ance Mater<span class=\"_ _2\"></span>ials Co.<span class=\"_ _0\"></span>, Ltd. T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al cumulati<span class=\"_ _2\"></span>ve los<span class=\"_ _2\"></span>ses are \u00a3<span class=\"_ _2\"></span>23.4m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.0m) and the p<span class=\"_ _2\"></span>otential d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>n thes<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>ses am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s to \u00a35.8m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.0m). Althoug<span class=\"_ _2\"></span>h the plant has n<span class=\"_ _2\"></span>ow be<span class=\"_ _2\"></span>en commis<span class=\"_ _2\"></span>sion<span class=\"_ _2\"></span>ed, given t<span class=\"_ _2\"></span>he earl<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ge in the co<span class=\"_ _2\"></span>mmerciali<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on of the ne<span class=\"_ _2\"></span>w pol<span class=\"_ _2\"></span>ymer g<span class=\"_ _2\"></span>rades b<span class=\"_ _2\"></span>eing manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ed, there i<span class=\"_ _2\"></span>s inherent unce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>taint<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e time per<span class=\"_ _2\"></span>iod to profi<span class=\"_ _2\"></span>tabi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, a<span class=\"_ _2\"></span>nd therefo<span class=\"_ _2\"></span>re utilis<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he los<span class=\"_ _2\"></span>ses m<span class=\"_ _2\"></span>eaning that r<span class=\"_ _2\"></span>ecover<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin a reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>e time fram<span class=\"_ _2\"></span>e is uncer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "1<span class=\"_ _0\"></span>4. INVENTORIES<span class=\"_ _2d6\"> </span>Inventor<span class=\"_ _2\"></span>ies are m<span class=\"_ _2\"></span>easured at t<span class=\"_ _2\"></span>he lowe<span class=\"_ _2\"></span>r of cost an<span class=\"_ _2\"></span>d net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value. The co<span class=\"_ _2\"></span>st of inventor<span class=\"_ _2\"></span>ies is b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the fir<span class=\"_ _2\"></span>st-in, f<span class=\"_ _2\"></span>irs<span class=\"_ _2\"></span>t-ou<span class=\"_ _2\"></span>t princip<span class=\"_ _2\"></span>le and includ<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture incurre<span class=\"_ _2\"></span>d in acquiri<span class=\"_ _2\"></span>ng the inventor<span class=\"_ _2\"></span>ies and b<span class=\"_ _2\"></span>ringing th<span class=\"_ _2\"></span>em to their e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting lo<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and condi<span class=\"_ _2\"></span>tion. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of finishe<span class=\"_ _2\"></span>d goo<span class=\"_ _2\"></span>ds and wo<span class=\"_ _2\"></span>rk in prog<span class=\"_ _2\"></span>ress co<span class=\"_ _2\"></span>mpris<span class=\"_ _2\"></span>es raw materi<span class=\"_ _2\"></span>als, dire<span class=\"_ _2\"></span>ct la<span class=\"_ _2\"></span>bour<span class=\"_ _0\"></span>, other dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s and re<span class=\"_ _2\"></span>lated pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s (allocate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on the high<span class=\"_ _2\"></span>er of ac<span class=\"_ _2\"></span>tual and n<span class=\"_ _2\"></span>ormal pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n levels). Cost is cal<span class=\"_ _2\"></span>culated usin<span class=\"_ _2\"></span>g the st<span class=\"_ _2\"></span>andard co<span class=\"_ _2\"></span>st me<span class=\"_ _2\"></span>thod. N<span class=\"_ _2\"></span>et real<span class=\"_ _2\"></span>isabl<span class=\"_ _2\"></span>e value is th<span class=\"_ _2\"></span>e est<span class=\"_ _2\"></span>imated sellin<span class=\"_ _2\"></span>g price in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s, les<span class=\"_ _2\"></span>s the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>s of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n and se<span class=\"_ _2\"></span>lling exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>In ca<span class=\"_ _2\"></span>lculating t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated s<span class=\"_ _2\"></span>elling pri<span class=\"_ _2\"></span>ce, a number of fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ta<span class=\"_ _2\"></span>ken into account, includin<span class=\"_ _2\"></span>g the age o<span class=\"_ _2\"></span>f the inventor<span class=\"_ _2\"></span>y, custome<span class=\"_ _2\"></span>r order profile<span class=\"_ _2\"></span>s, the qu<span class=\"_ _2\"></span>alit<span class=\"_ _2\"></span>y st<span class=\"_ _2\"></span>atus, alter<span class=\"_ _2\"></span>native ro<span class=\"_ _2\"></span>utes to market and o<span class=\"_ _2\"></span>ptions to re<span class=\"_ _2\"></span>proce<span class=\"_ _2\"></span>ss. W<span class=\"_ _2\"></span>here th<span class=\"_ _2\"></span>e net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value is b<span class=\"_ _2\"></span>elow th<span class=\"_ _2\"></span>e cost of th<span class=\"_ _2\"></span>e inventor<span class=\"_ _2\"></span>y a prov<span class=\"_ _2\"></span>ision is ma<span class=\"_ _2\"></span>de to wr<span class=\"_ _2\"></span>ite dow<span class=\"_ _2\"></span>n the inventor<span class=\"_ _2\"></span>y to th<span class=\"_ _2\"></span>e net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value wh<span class=\"_ _2\"></span>ich is ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed to the prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss account. I<span class=\"_ _2\"></span>f subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y the valu<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>d from the inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y is abov<span class=\"_ _2\"></span>e the net rea<span class=\"_ _2\"></span>lisab<span class=\"_ _2\"></span>le value t<span class=\"_ _2\"></span>he provis<span class=\"_ _2\"></span>ion is w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten back to th<span class=\"_ _2\"></span>e profit an<span class=\"_ _2\"></span>d loss a<span class=\"_ _2\"></span>ccount.<span class=\"_ _2d6\"> </span> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d key sou<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>s of e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>o val<span class=\"_ _2\"></span>uat<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>n of in<span class=\"_ _2\"></span>ven<span class=\"_ _2\"></span>tori<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></span>The c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing value of inventor<span class=\"_ _2\"></span>y, comprisi<span class=\"_ _2\"></span>ng raw material<span class=\"_ _2\"></span>s, work in p<span class=\"_ _2\"></span>rogres<span class=\"_ _2\"></span>s and finis<span class=\"_ _2\"></span>hed go<span class=\"_ _2\"></span>ods tot<span class=\"_ _2\"></span>alling \u00a31<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _b\"></span>7m, require<span class=\"_ _2\"></span>s the us<span class=\"_ _2\"></span>e of est<span class=\"_ _2\"></span>imates and ju<span class=\"_ _2\"></span>dgem<span class=\"_ _2\"></span>ent. Th<span class=\"_ _2\"></span>e Group ab<span class=\"_ _2\"></span>sorb<span class=\"_ _2\"></span>s direc<span class=\"_ _2\"></span>tly a<span class=\"_ _2\"></span>ttr<span class=\"_ _2\"></span>ibut<span class=\"_ _2\"></span>able cos<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s over the hig<span class=\"_ _2\"></span>her of ac<span class=\"_ _2\"></span>tual pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n and nor<span class=\"_ _2\"></span>mal produ<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion to avoid ab<span class=\"_ _2\"></span>sor<span class=\"_ _2\"></span>bing more o<span class=\"_ _2\"></span>verhea<span class=\"_ _2\"></span>ds than incur<span class=\"_ _2\"></span>red in pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>s of high pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion o<span class=\"_ _2\"></span>r absor<span class=\"_ _2\"></span>bing exce<span class=\"_ _2\"></span>ss over<span class=\"_ _2\"></span>heads in p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds of low pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n. Judg<span class=\"_ _2\"></span>ement is re<span class=\"_ _2\"></span>quired w<span class=\"_ _2\"></span>hen as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sing the l<span class=\"_ _2\"></span>evel of no<span class=\"_ _2\"></span>rmal pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion to com<span class=\"_ _2\"></span>pare wi<span class=\"_ _2\"></span>th the ac<span class=\"_ _2\"></span>tual p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n in deter<span class=\"_ _2\"></span>mining the rate a<span class=\"_ _2\"></span>t which to absorb the<span class=\"_ _0\"></span> directly attributab<span class=\"_ _2\"></span>le costs. This judgement cons<span class=\"_ _0\"></span>iders historical production levels and budgeted production, as wel<span class=\"_ _0\"></span>l as<span class=\"_ gs5a\"> </span>the re<span class=\"_ _2\"></span>lations<span class=\"_ _2\"></span>hip bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en produ<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion and s<span class=\"_ _2\"></span>ale<span class=\"_ _2\"></span>s when con<span class=\"_ _2\"></span>cluding on t<span class=\"_ _2\"></span>he appro<span class=\"_ _2\"></span>priate l<span class=\"_ _2\"></span>evel over w<span class=\"_ _2\"></span>hich to abs<span class=\"_ _2\"></span>orb pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n cost<span class=\"_ _2\"></span>s. The<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>rimar<span class=\"_ _2\"></span>y es<span class=\"_ _2\"></span>timate is in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of t<span class=\"_ _2\"></span>he level o<span class=\"_ _2\"></span>f variatio<span class=\"_ _2\"></span>ns, includ<span class=\"_ _2\"></span>ing materia<span class=\"_ _2\"></span>l usag<span class=\"_ _2\"></span>e and purchas<span class=\"_ _2\"></span>e price var<span class=\"_ _2\"></span>iances<span class=\"_ _2\"></span>, bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n ac<span class=\"_ _2\"></span>tual and st<span class=\"_ _2\"></span>andard cos<span class=\"_ _2\"></span>t abs<span class=\"_ _2\"></span>orb<span class=\"_ _2\"></span>ed into inventor<span class=\"_ _2\"></span>y at ea<span class=\"_ _2\"></span>ch peri<span class=\"_ _2\"></span>od end. M<span class=\"_ _2\"></span>anage<span class=\"_ _2\"></span>ment use<span class=\"_ _2\"></span>s it<span class=\"_ _2\"></span>s deta<span class=\"_ _2\"></span>iled e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>rience in t<span class=\"_ _2\"></span>he proce<span class=\"_ _2\"></span>ss of form<span class=\"_ _2\"></span>ing it<span class=\"_ _2\"></span>s view o<span class=\"_ _2\"></span>n the ad<span class=\"_ _2\"></span>justm<span class=\"_ _2\"></span>ents re<span class=\"_ _2\"></span>quired to re<span class=\"_ _2\"></span>cord inventor<span class=\"_ _2\"></span>y at co<span class=\"_ _2\"></span>st. Ma<span class=\"_ _2\"></span>nagem<span class=\"_ _2\"></span>ent has as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed th<span class=\"_ _2\"></span>e range of p<span class=\"_ _2\"></span>ossib<span class=\"_ _2\"></span>le outcom<span class=\"_ _2\"></span>es whi<span class=\"_ _2\"></span>ch might resul<span class=\"_ _2\"></span>t from a change in a<span class=\"_ _2\"></span>ssumpt<span class=\"_ _2\"></span>ions and ha<span class=\"_ _2\"></span>s deter<span class=\"_ _2\"></span>mined thi<span class=\"_ _2\"></span>s to be from a \u00a31<span class=\"_ _b\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>m increas<span class=\"_ _2\"></span>e in inventor<span class=\"_ _2\"></span>y to a \u00a35.9m redu<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on in inventor<span class=\"_ _2\"></span>y at 3<span class=\"_ _2\"></span>0<span class=\"_ gs5a\"> </span>Septe<span class=\"_ _2\"></span>mber<span class=\"_ _2\"></span> 2025 (30 Septem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _0\"></span>: \u00a30.5m increase i<span class=\"_ _2\"></span>n inventor<span class=\"_ _2\"></span>y to a \u00a34.<span class=\"_ _0\"></span>7m reduct<span class=\"_ _2\"></span>ion in inventor<span class=\"_ _2\"></span>y).<span class=\"_ _2d6\"> </span>Inventor<span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>rovisio<span class=\"_ _2\"></span>ns are put in pla<span class=\"_ _2\"></span>ce for slow m<span class=\"_ _2\"></span>oving and p<span class=\"_ _2\"></span>otentiall<span class=\"_ _2\"></span>y obs<span class=\"_ _2\"></span>olete invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y as well as da<span class=\"_ _2\"></span>maged a<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>/or out of sp<span class=\"_ _2\"></span>ecif<span class=\"_ _2\"></span>icati<span class=\"_ _2\"></span>on produ<span class=\"_ _2\"></span>ct w<span class=\"_ _2\"></span>here cos<span class=\"_ _2\"></span>t is consid<span class=\"_ _2\"></span>ered to b<span class=\"_ _2\"></span>e higher t<span class=\"_ _2\"></span>han net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value. Th<span class=\"_ _2\"></span>e level of pro<span class=\"_ _2\"></span>visio<span class=\"_ _2\"></span>ning is an es<span class=\"_ _2\"></span>timate, wit<span class=\"_ _2\"></span>h judge<span class=\"_ _2\"></span>ment requi<span class=\"_ _2\"></span>red on agei<span class=\"_ _2\"></span>ng, custo<span class=\"_ _2\"></span>mer ord<span class=\"_ _2\"></span>er profil<span class=\"_ _2\"></span>es, alte<span class=\"_ _2\"></span>rnative ro<span class=\"_ _2\"></span>utes to market an<span class=\"_ _2\"></span>d the opti<span class=\"_ _2\"></span>on to repro<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>. The e<span class=\"_ _2\"></span>stim<span class=\"_ _2\"></span>ation of t<span class=\"_ _2\"></span>he range of p<span class=\"_ _2\"></span>ossi<span class=\"_ _2\"></span>ble outcom<span class=\"_ _2\"></span>es is an incre<span class=\"_ _2\"></span>ase in the v<span class=\"_ _2\"></span>alue of inventor<span class=\"_ _2\"></span>y of \u00a30.9m to a de<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e of \u00a33.8<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.9m increas<span class=\"_ _2\"></span>e in inventor<span class=\"_ _2\"></span>y to a de<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e of \u00a33.2m) and is the<span class=\"_ _2\"></span>refore not consi<span class=\"_ _2\"></span>dered to m<span class=\"_ _2\"></span>aterially i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t the c<span class=\"_ _2\"></span>arr<span class=\"_ _2\"></span>yin<span class=\"_ _2\"></span>g value of inventor<span class=\"_ _2\"></span>y w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 1<span class=\"_ _b\"></span>2 m<span class=\"_ _2\"></span>onths.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff2d fs2 fc6 sc0 ls5 ws1 gs302\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs303\">The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge on consu<span class=\"_ _2\"></span>mer be<span class=\"_ _2\"></span>haviour m<span class=\"_ _2\"></span>ay affe<span class=\"_ _2\"></span>ct t<span class=\"_ _2\"></span>he dema<span class=\"_ _2\"></span>nd for the Gro<span class=\"_ _2\"></span>up\u2019s produc<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, resulting in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs304\">obs<span class=\"_ _2\"></span>oles<span class=\"_ _2\"></span>cence or re<span class=\"_ _2\"></span>duced d<span class=\"_ _2\"></span>emand, thus re<span class=\"_ _2\"></span>ducing t<span class=\"_ _2\"></span>he net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value. Th<span class=\"_ _2\"></span>e Group t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying ap<span class=\"_ _2\"></span>proximate<span class=\"_ _2\"></span>ly three to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs305\">four mont<span class=\"_ _2\"></span>hs of inventor<span class=\"_ _2\"></span>y cover ac<span class=\"_ _2\"></span>ross th<span class=\"_ _2\"></span>e suppl<span class=\"_ _2\"></span>y chain at any po<span class=\"_ _2\"></span>int in time, a time fra<span class=\"_ _2\"></span>me over w<span class=\"_ _2\"></span>hich climate cha<span class=\"_ _2\"></span>nge on </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs306\">consume<span class=\"_ _2\"></span>r behavi<span class=\"_ _2\"></span>our is not e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to impa<span class=\"_ _2\"></span>ct. T<span class=\"_ _2\"></span>he maj<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y of the G<span class=\"_ _2\"></span>roup\u2019s core produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s ser<span class=\"_ _2\"></span>ve mu<span class=\"_ _2\"></span>ltiple a<span class=\"_ _2\"></span>pplic<span class=\"_ _2\"></span>ation<span class=\"_ _2\"></span>s in </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs307\">multip<span class=\"_ _2\"></span>le market<span class=\"_ _2\"></span>s, fur<span class=\"_ _2\"></span>ther re<span class=\"_ _2\"></span>ducing t<span class=\"_ _2\"></span>he risk of mate<span class=\"_ _2\"></span>rial obs<span class=\"_ _2\"></span>olete i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y over th<span class=\"_ _2\"></span>e longe<span class=\"_ _2\"></span>r term wi<span class=\"_ _2\"></span>th each SK<span class=\"_ _2\"></span>U\u2019s inventor<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs308\">hold<span class=\"_ _2\"></span>ing levels a<span class=\"_ _2\"></span>nd manufac<span class=\"_ _2\"></span>turing p<span class=\"_ _2\"></span>lan regula<span class=\"_ _2\"></span>rly rev<span class=\"_ _2\"></span>iewed a<span class=\"_ _2\"></span>gainst fo<span class=\"_ _2\"></span>reca<span class=\"_ _2\"></span>st dem<span class=\"_ _2\"></span>and over th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 24 months.<span class=\"_ _2d6\"> </span></div><div class=\"gs309\"><table class=\"s w320 h112\" id=\"_2a76dd21-ae65-4937-bb3c-6711ac3fd147\"><tr><td></td><td class=\"t m0 x231 h2b y310e ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y310e ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y310f ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y310f ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y310f ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd6 w321 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Raw mater<span class=\"_ _2\"></span>ials and consu<span class=\"_ _2\"></span>mable<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7aa y2fd6 w6f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ab y2fd6 w322 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls70 ws175\">25.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w323 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Work in pro<span class=\"_ _2\"></span>gress<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ac y2fd7 w71 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">31.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ad y2fd7 w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">29.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w324 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Finishe<span class=\"_ _2\"></span>d goo<span class=\"_ _2\"></span>ds<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ae y2fd8 w1fd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls59 wsd7\">59.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x35c y2fd8 w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lsf3 ws101\">59.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7af y2f69 w92 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls8 ws7\">109<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b0 y2f69 w325 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs30a\">The a<span class=\"_ _2\"></span>mount of inventor<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ensed in t<span class=\"_ _2\"></span>he year is \u00a31<span class=\"_ _b\"></span>49.0m (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>14<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>.<span class=\"_ _2\"></span>2m<span class=\"_ _0\"></span>).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs30b\">During t<span class=\"_ _2\"></span>he year th<span class=\"_ _2\"></span>e Group wrote d<span class=\"_ _2\"></span>own inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y by \u00a33.6m (F<span class=\"_ _2\"></span>Y 2024: \u00a33.0m) and rever<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>reviou<span class=\"_ _2\"></span>sly wr<span class=\"_ _2\"></span>itte<span class=\"_ _2\"></span>n down i<span class=\"_ _2\"></span>nventor<span class=\"_ _2\"></span>y by \u00a32.6m </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs30c\">(F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.9m) result<span class=\"_ _2\"></span>ing in a net invento<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y write d<span class=\"_ _2\"></span>own charg<span class=\"_ _2\"></span>e in the ye<span class=\"_ _2\"></span>ar of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.0<span class=\"_ _2\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: increas<span class=\"_ _2\"></span>e of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _b\"></span>1m<span class=\"_ _0\"></span>). The<span class=\"_ gs5a\"> </span>Group co<span class=\"_ _2\"></span>ntinues to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs30d\">focus on d<span class=\"_ _2\"></span>rivin<span class=\"_ _2\"></span>g down a<span class=\"_ _2\"></span>ged an<span class=\"_ _2\"></span>d non<span class=\"_ _2\"></span>-co<span class=\"_ _2\"></span>nforming pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>t by work<span class=\"_ _2\"></span>ing wit<span class=\"_ _2\"></span>h supplie<span class=\"_ _2\"></span>rs and c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers, r<span class=\"_ _2\"></span>eworki<span class=\"_ _2\"></span>ng and<span class=\"_ gs5a\"> </span>repa<span class=\"_ _2\"></span>ckaging p<span class=\"_ _2\"></span>roduc<span class=\"_ _2\"></span>t to </div><div class=\"t m0 h6 ff29 fs3 fc4 sc0 ls1 ws1 gs30e\">realis<span class=\"_ _2\"></span>e value from t<span class=\"_ _2\"></span>his inventor<span class=\"_ _2\"></span>y and, w<span class=\"_ _2\"></span>here succes<span class=\"_ _2\"></span>sful, any pr<span class=\"_ _2\"></span>ovisio<span class=\"_ _2\"></span>n agains<span class=\"_ _2\"></span>t this inventor<span class=\"_ _2\"></span>y is rev<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>ed.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Inventor<span class=\"_ _2\"></span>ies are m<span class=\"_ _2\"></span>easured at t<span class=\"_ _2\"></span>he lowe<span class=\"_ _2\"></span>r of cost an<span class=\"_ _2\"></span>d net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value. The co<span class=\"_ _2\"></span>st of inventor<span class=\"_ _2\"></span>ies is b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the fir<span class=\"_ _2\"></span>st-in, f<span class=\"_ _2\"></span>irs<span class=\"_ _2\"></span>t-ou<span class=\"_ _2\"></span>t princip<span class=\"_ _2\"></span>le and includ<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pendi<span class=\"_ _2\"></span>ture incurre<span class=\"_ _2\"></span>d in acquiri<span class=\"_ _2\"></span>ng the inventor<span class=\"_ _2\"></span>ies and b<span class=\"_ _2\"></span>ringing th<span class=\"_ _2\"></span>em to their e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting lo<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n and condi<span class=\"_ _2\"></span>tion. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of finishe<span class=\"_ _2\"></span>d goo<span class=\"_ _2\"></span>ds and wo<span class=\"_ _2\"></span>rk in prog<span class=\"_ _2\"></span>ress co<span class=\"_ _2\"></span>mpris<span class=\"_ _2\"></span>es raw materi<span class=\"_ _2\"></span>als, dire<span class=\"_ _2\"></span>ct la<span class=\"_ _2\"></span>bour<span class=\"_ _0\"></span>, other dir<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t cost<span class=\"_ _2\"></span>s and re<span class=\"_ _2\"></span>lated pro<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tion ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s (allocate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on the high<span class=\"_ _2\"></span>er of ac<span class=\"_ _2\"></span>tual and n<span class=\"_ _2\"></span>ormal pr<span class=\"_ _2\"></span>oduc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n levels). Cost is cal<span class=\"_ _2\"></span>culated usin<span class=\"_ _2\"></span>g the st<span class=\"_ _2\"></span>andard co<span class=\"_ _2\"></span>st me<span class=\"_ _2\"></span>thod. N<span class=\"_ _2\"></span>et real<span class=\"_ _2\"></span>isabl<span class=\"_ _2\"></span>e value is th<span class=\"_ _2\"></span>e est<span class=\"_ _2\"></span>imated sellin<span class=\"_ _2\"></span>g price in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bu<span class=\"_ _2\"></span>sines<span class=\"_ _2\"></span>s, les<span class=\"_ _2\"></span>s the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d cost<span class=\"_ _2\"></span>s of comp<span class=\"_ _2\"></span>letio<span class=\"_ _2\"></span>n and se<span class=\"_ _2\"></span>lling exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>In ca<span class=\"_ _2\"></span>lculating t<span class=\"_ _2\"></span>he es<span class=\"_ _2\"></span>timated s<span class=\"_ _2\"></span>elling pri<span class=\"_ _2\"></span>ce, a number of fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are ta<span class=\"_ _2\"></span>ken into account, includin<span class=\"_ _2\"></span>g the age o<span class=\"_ _2\"></span>f the inventor<span class=\"_ _2\"></span>y, custome<span class=\"_ _2\"></span>r order profile<span class=\"_ _2\"></span>s, the qu<span class=\"_ _2\"></span>alit<span class=\"_ _2\"></span>y st<span class=\"_ _2\"></span>atus, alter<span class=\"_ _2\"></span>native ro<span class=\"_ _2\"></span>utes to market and o<span class=\"_ _2\"></span>ptions to re<span class=\"_ _2\"></span>proce<span class=\"_ _2\"></span>ss. W<span class=\"_ _2\"></span>here th<span class=\"_ _2\"></span>e net reali<span class=\"_ _2\"></span>sabl<span class=\"_ _2\"></span>e value is b<span class=\"_ _2\"></span>elow th<span class=\"_ _2\"></span>e cost of th<span class=\"_ _2\"></span>e inventor<span class=\"_ _2\"></span>y a prov<span class=\"_ _2\"></span>ision is ma<span class=\"_ _2\"></span>de to wr<span class=\"_ _2\"></span>ite dow<span class=\"_ _2\"></span>n the inventor<span class=\"_ _2\"></span>y to th<span class=\"_ _2\"></span>e net realis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e value wh<span class=\"_ _2\"></span>ich is ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed to the prof<span class=\"_ _2\"></span>it and lo<span class=\"_ _2\"></span>ss account. I<span class=\"_ _2\"></span>f subse<span class=\"_ _2\"></span>quentl<span class=\"_ _2\"></span>y the valu<span class=\"_ _2\"></span>e realise<span class=\"_ _2\"></span>d from the inve<span class=\"_ _2\"></span>ntor<span class=\"_ _2\"></span>y is abov<span class=\"_ _2\"></span>e the net rea<span class=\"_ _2\"></span>lisab<span class=\"_ _2\"></span>le value t<span class=\"_ _2\"></span>he provis<span class=\"_ _2\"></span>ion is w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten back to th<span class=\"_ _2\"></span>e profit an<span class=\"_ _2\"></span>d loss a<span class=\"_ _2\"></span>ccount.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "15. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R REC<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>IVAB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s for go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old in the o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d initiall<span class=\"_ _2\"></span>y at fair value. Subs<span class=\"_ _2\"></span>equent to ini<span class=\"_ _2\"></span>tial reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n they are m<span class=\"_ _2\"></span>easured a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t met<span class=\"_ _2\"></span>hod le<span class=\"_ _2\"></span>ss any imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount of the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces app<span class=\"_ _2\"></span>roximates to fair val<span class=\"_ _2\"></span>ue due to the sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t maturit<span class=\"_ _2\"></span>y of am<span class=\"_ _2\"></span>ounts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble. Allo<span class=\"_ _2\"></span>wances are c<span class=\"_ _2\"></span>alcula<span class=\"_ _2\"></span>ted by referen<span class=\"_ _2\"></span>ce to credit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e incurre<span class=\"_ _2\"></span>d over the li<span class=\"_ _2\"></span>fetime of th<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable usin<span class=\"_ _2\"></span>g the simp<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>d appro<span class=\"_ _2\"></span>ach, as de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in n<span class=\"_ _2\"></span>ote 1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w320 h113\" id=\"_466308cf-265a-416b-a91c-df24eabd442b\"><tr><td></td><td class=\"c n x7b1 y3110 w326 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls17e ws195\">Gro<span class=\"_ _2\"></span>up<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7b2 y3110 w327 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc0 wsd0\">Company<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x22f h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x234 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x235 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x236 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3113 w328 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y3113 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b4 y3113 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w32a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed by Group<span class=\"_ _0\"></span> under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b6 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b7 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b8 y2f94 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b9 y2f94 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w32c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Prep<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts and a<span class=\"_ _2\"></span>ccrued in<span class=\"_ _2\"></span>come<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ba y2fd6 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bb y2fd6 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bc y2fd6 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bd y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w32e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Sal<span class=\"_ _2\"></span>es ta<span class=\"_ _2\"></span>xes reco<span class=\"_ _2\"></span>verable<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7be y2fd7 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bf y2fd7 w2a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c0 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w32f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other receivables<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c1 y2fd8 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c2 y2fd8 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2fd8 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x349 y2fd8 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">46.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c4 y2f69 w24 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsd wsb\">45.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c5 y2f69 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed by Grou<span class=\"_ _2\"></span>p under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings are inte<span class=\"_ _2\"></span>rest fre<span class=\"_ _2\"></span>e, unsec<span class=\"_ _2\"></span>ured, have no fi<span class=\"_ _2\"></span>xed date of re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent and are rep<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n deman<span class=\"_ _2\"></span>d, with suf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt liquidit<span class=\"_ _2\"></span>y in th<span class=\"_ _2\"></span>e Group to fl<span class=\"_ _2\"></span>ow funds if re<span class=\"_ _2\"></span>quired. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e balance<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en consid<span class=\"_ _2\"></span>ered for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and no future c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces.<span class=\"_ _2d6\"> </span>No cre<span class=\"_ _2\"></span>dit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s have bee<span class=\"_ _2\"></span>n recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he current ye<span class=\"_ _2\"></span>ar or the p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>r on the s<span class=\"_ _2\"></span>ales t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s recoverab<span class=\"_ _2\"></span>le balan<span class=\"_ _2\"></span>ce due to the f<span class=\"_ _2\"></span>inancial strength of the c<span class=\"_ _0\"></span>ounterparties.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "15. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>N<span class=\"_ _2\"></span>D OTH<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>R REC<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>IVAB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s for go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old in the o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d initiall<span class=\"_ _2\"></span>y at fair value. Subs<span class=\"_ _2\"></span>equent to ini<span class=\"_ _2\"></span>tial reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n they are m<span class=\"_ _2\"></span>easured a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t met<span class=\"_ _2\"></span>hod le<span class=\"_ _2\"></span>ss any imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount of the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces app<span class=\"_ _2\"></span>roximates to fair val<span class=\"_ _2\"></span>ue due to the sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t maturit<span class=\"_ _2\"></span>y of am<span class=\"_ _2\"></span>ounts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble. Allo<span class=\"_ _2\"></span>wances are c<span class=\"_ _2\"></span>alcula<span class=\"_ _2\"></span>ted by referen<span class=\"_ _2\"></span>ce to credit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e incurre<span class=\"_ _2\"></span>d over the li<span class=\"_ _2\"></span>fetime of th<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable usin<span class=\"_ _2\"></span>g the simp<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>d appro<span class=\"_ _2\"></span>ach, as de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in n<span class=\"_ _2\"></span>ote 1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span><table class=\"s w320 h113\" id=\"_466308cf-265a-416b-a91c-df24eabd442b\"><tr><td></td><td class=\"c n x7b1 y3110 w326 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 ls17e ws195\">Gro<span class=\"_ _2\"></span>up<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7b2 y3110 w327 h100\"><div class=\"t m0 x1c9 h2a y30ab ff29 fs12 fc4 sc0 lsc0 wsd0\">Company<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x22f h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x230 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2b y3111 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3111 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x234 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x235 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x236 h2b y3112 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3112 ff29 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3113 w328 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y3113 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b4 y3113 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x51c y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y3113 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w32a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed by Group<span class=\"_ _0\"></span> under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b6 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b7 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b8 y2f94 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b9 y2f94 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w32c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Prep<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts and a<span class=\"_ _2\"></span>ccrued in<span class=\"_ _2\"></span>come<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ba y2fd6 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bb y2fd6 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bc y2fd6 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bd y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w32e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">Sal<span class=\"_ _2\"></span>es ta<span class=\"_ _2\"></span>xes reco<span class=\"_ _2\"></span>verable<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7be y2fd7 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls92 ws77\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7bf y2fd7 w2a6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsf3 ws101\">3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c0 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2f8 y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w32f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls6 ws5\">Other receivables<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c1 y2fd8 w87 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c2 y2fd8 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x61e y2fd8 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x349 y2fd8 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w97 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsc2 ws5f\">46.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c4 y2f69 w24 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lsd wsb\">45.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x26c y2f69 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff28 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c5 y2f69 w32b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff29 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed by Grou<span class=\"_ _2\"></span>p under<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings are inte<span class=\"_ _2\"></span>rest fre<span class=\"_ _2\"></span>e, unsec<span class=\"_ _2\"></span>ured, have no fi<span class=\"_ _2\"></span>xed date of re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent and are rep<span class=\"_ _2\"></span>ayable o<span class=\"_ _2\"></span>n deman<span class=\"_ _2\"></span>d, with suf<span class=\"_ _2\"></span>ficie<span class=\"_ _2\"></span>nt liquidit<span class=\"_ _2\"></span>y in th<span class=\"_ _2\"></span>e Group to fl<span class=\"_ _2\"></span>ow funds if re<span class=\"_ _2\"></span>quired. T<span class=\"_ _2\"></span>hes<span class=\"_ _2\"></span>e balance<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en consid<span class=\"_ _2\"></span>ered for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt and no future c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d on the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces.<span class=\"_ _2d6\"> </span>No cre<span class=\"_ _2\"></span>dit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s have bee<span class=\"_ _2\"></span>n recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he current ye<span class=\"_ _2\"></span>ar or the p<span class=\"_ _2\"></span>rior yea<span class=\"_ _2\"></span>r on the s<span class=\"_ _2\"></span>ales t<span class=\"_ _2\"></span>axe<span class=\"_ _2\"></span>s recoverab<span class=\"_ _2\"></span>le balan<span class=\"_ _2\"></span>ce due to the f<span class=\"_ _2\"></span>inancial strength of the c<span class=\"_ _0\"></span>ounterparties.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are amo<span class=\"_ _2\"></span>unts du<span class=\"_ _2\"></span>e from cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s for go<span class=\"_ _2\"></span>ods s<span class=\"_ _2\"></span>old in the o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y cour<span class=\"_ _2\"></span>se of bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d initiall<span class=\"_ _2\"></span>y at fair value. Subs<span class=\"_ _2\"></span>equent to ini<span class=\"_ _2\"></span>tial reco<span class=\"_ _2\"></span>gnitio<span class=\"_ _2\"></span>n they are m<span class=\"_ _2\"></span>easured a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t using the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t met<span class=\"_ _2\"></span>hod le<span class=\"_ _2\"></span>ss any imp<span class=\"_ _2\"></span>airment l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying am<span class=\"_ _2\"></span>ount of the<span class=\"_ _2\"></span>se balan<span class=\"_ _2\"></span>ces app<span class=\"_ _2\"></span>roximates to fair val<span class=\"_ _2\"></span>ue due to the sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t maturit<span class=\"_ _2\"></span>y of am<span class=\"_ _2\"></span>ounts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble. Allo<span class=\"_ _2\"></span>wances are c<span class=\"_ _2\"></span>alcula<span class=\"_ _2\"></span>ted by referen<span class=\"_ _2\"></span>ce to credit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to b<span class=\"_ _2\"></span>e incurre<span class=\"_ _2\"></span>d over the li<span class=\"_ _2\"></span>fetime of th<span class=\"_ _2\"></span>e recei<span class=\"_ _2\"></span>vable usin<span class=\"_ _2\"></span>g the simp<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>d appro<span class=\"_ _2\"></span>ach, as de<span class=\"_ _2\"></span>scri<span class=\"_ _2\"></span>bed in n<span class=\"_ _2\"></span>ote 1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "16. BOR<span class=\"_ _2\"></span>ROWI<span class=\"_ _2\"></span>NGS<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span><table class=\"s w330 h114\" id=\"_7079e50d-44df-49a2-be95-89c90ddac3e1\"><tr><td></td><td class=\"t m0 x20b h2b y3114 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3114 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y3115 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2b y3115 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3115 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3116 ff28 fs3 fc6 sc0 ls1 ws1\">Du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in on<span class=\"_ _2\"></span>e year<span class=\"_ _23c\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y301b w331 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls17 ws19\">Bank loans<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c6 y301b w332 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls13 ws13\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c7 y301b w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe1 w333 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Loan p<span class=\"_ _2\"></span>ayable to n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c8 y2fe1 w334 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc2 ws5f\">6.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36f y2fe1 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3117 w335 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l due wi<span class=\"_ _2\"></span>thi<span class=\"_ _2\"></span>n one yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c9 y3117 w336 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">17.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ca y3117 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3118 ff28 fs3 fc6 sc0 ls1 ws1\">Du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter on<span class=\"_ _2\"></span>e year<span class=\"_ _23f\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w337 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Bank lo<span class=\"_ _2\"></span>ans<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cb y2fd7 w338 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">20.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cc y2fd7 w22c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls70 ws175\">25.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w333 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Loan p<span class=\"_ _2\"></span>ayable to n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cd y2fe4 w67 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ce y2fe4 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w339 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l due af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r one ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cf y2f69 w33a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">22.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7d0 y2f69 w12c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls97 ws114\">32.9<span class=\"_ _2d6\"> </span></div></td></tr></table>Bank l<span class=\"_ _0\"></span>oans<span class=\"_ _2d6\"> </span>Bank lo<span class=\"_ _2\"></span>ans relate to th<span class=\"_ _2\"></span>e capi<span class=\"_ _2\"></span>tal ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture facilit<span class=\"_ _2\"></span>y and t<span class=\"_ _2\"></span>he work<span class=\"_ _2\"></span>ing cap<span class=\"_ _2\"></span>ital facil<span class=\"_ _2\"></span>ity i<span class=\"_ _2\"></span>n China.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s total cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure facili<span class=\"_ _2\"></span>ty is R<span class=\"_ _2\"></span>MB 250<span class=\"_ _2\"></span>m wit<span class=\"_ _2\"></span>h the amo<span class=\"_ _2\"></span>unt due at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 \u00a324.6m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 232m (30 Septemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a326.2m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 243m<span class=\"_ _0\"></span>). The am<span class=\"_ _2\"></span>ount due on t<span class=\"_ _2\"></span>he cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure facili<span class=\"_ _2\"></span>ty is s<span class=\"_ _2\"></span>plit be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een the a<span class=\"_ _2\"></span>mount du<span class=\"_ _2\"></span>e within o<span class=\"_ _2\"></span>ne year of \u00a33.<span class=\"_ _2\"></span>8m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 35m (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3<span class=\"_ _b\"></span>1.2m/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m) and th<span class=\"_ _2\"></span>e amount du<span class=\"_ _2\"></span>e afte<span class=\"_ _2\"></span>r one year of \u00a3<span class=\"_ _2\"></span>20.8m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 1<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a325.0m<span class=\"_ _2\"></span>/R<span class=\"_ _2\"></span>MB 232m). The purp<span class=\"_ _2\"></span>ose of th<span class=\"_ _2\"></span>e loan wa<span class=\"_ _2\"></span>s to fund the cons<span class=\"_ _2\"></span>tru<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on of a manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng facilit<span class=\"_ _2\"></span>y in China. This manu<span class=\"_ _2\"></span>factu<span class=\"_ _2\"></span>ring facilit<span class=\"_ _2\"></span>y was co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned in A<span class=\"_ _2\"></span>pril 2024. At 30 Septe<span class=\"_ _2\"></span>mber 2025 the c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re facilit<span class=\"_ _2\"></span>y was due fo<span class=\"_ _2\"></span>r repaym<span class=\"_ _2\"></span>ent in De<span class=\"_ _2\"></span>cembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>6. Pos<span class=\"_ _2\"></span>t year en<span class=\"_ _2\"></span>d, in Nove<span class=\"_ _2\"></span>mber 2025, the facilit<span class=\"_ _2\"></span>y has<span class=\"_ _2\"></span> be<span class=\"_ _2\"></span>en refinance<span class=\"_ _2\"></span>d through to J<span class=\"_ _2\"></span>une 2029 with th<span class=\"_ _2\"></span>e draw dow<span class=\"_ _2\"></span>n of a new facili<span class=\"_ _2\"></span>ty in N<span class=\"_ _2\"></span>ovemb<span class=\"_ _2\"></span>er 2026 to repay the e<span class=\"_ _2\"></span>xist<span class=\"_ _2\"></span>ing facilit<span class=\"_ _2\"></span>y. The amount du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in one year at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025, det<span class=\"_ _2\"></span>ailed ab<span class=\"_ _2\"></span>ove, has not chan<span class=\"_ _2\"></span>ged. I<span class=\"_ _2\"></span>nterest i<span class=\"_ _2\"></span>s charge<span class=\"_ _2\"></span>d at the fiv<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>year Lo<span class=\"_ _2\"></span>an Prim<span class=\"_ _2\"></span>e Rate of th<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>Peo<span class=\"_ _2\"></span>ple\u2019s Bank of China, which has b<span class=\"_ _2\"></span>een in t<span class=\"_ _2\"></span>he range of 3.50<span class=\"_ _c\"></span>\u20133.85% in the year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025. In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m of interes<span class=\"_ _2\"></span>t was cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of qualif<span class=\"_ _2\"></span>ying c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture wit<span class=\"_ _2\"></span>hin prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment. Capit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion ceas<span class=\"_ _2\"></span>ed in<span class=\"_ gs5a\"> </span>A<span class=\"_ _2\"></span>pril 2024 when the pr<span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment to whi<span class=\"_ _2\"></span>ch the lo<span class=\"_ _2\"></span>ans relate were co<span class=\"_ _2\"></span>mmiss<span class=\"_ _2\"></span>ioned<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The w<span class=\"_ _2\"></span>orking c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y in China is RM<span class=\"_ _2\"></span>B 1<span class=\"_ _b\"></span>5<span class=\"_ _2\"></span>0m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: RMB 150m). Each drawdo<span class=\"_ _2\"></span>wn und<span class=\"_ _2\"></span>er the wo<span class=\"_ _2\"></span>rking c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y is require<span class=\"_ _2\"></span>d to be rep<span class=\"_ _2\"></span>aid at lea<span class=\"_ _2\"></span>st annuall<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, after w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e balance c<span class=\"_ _2\"></span>an be re<span class=\"_ _2\"></span>drawn. A<span class=\"_ _2\"></span>s such t<span class=\"_ _2\"></span>he out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding b<span class=\"_ _2\"></span>alance due o<span class=\"_ _2\"></span>n the wor<span class=\"_ _2\"></span>king cap<span class=\"_ _2\"></span>ital facili<span class=\"_ _2\"></span>ty of \u00a3<span class=\"_ _2\"></span>7<span class=\"_ _b\"></span>.4m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 70m (30<span class=\"_ gs5a\"> </span>S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a36.3m/<span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>MB 5<span class=\"_ _2\"></span>8m) is includ<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>hin the amo<span class=\"_ _2\"></span>unt due wi<span class=\"_ _2\"></span>thin one ye<span class=\"_ _2\"></span>ar at 30 Septe<span class=\"_ _2\"></span>mber 2025. Intere<span class=\"_ _2\"></span>st is charg<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>one<span class=\"_ _2\"></span>-yea<span class=\"_ _2\"></span>r Loan P<span class=\"_ _2\"></span>rime R<span class=\"_ _2\"></span>ate of the Pe<span class=\"_ _2\"></span>ople\u2019s Bank of China +50 bps a<span class=\"_ _2\"></span>nd is charge<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, include<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>in finance cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Loa<span class=\"_ _2\"></span>n paya<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>e to non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>lli<span class=\"_ _2\"></span>ng i<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s loan payab<span class=\"_ _2\"></span>le to the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st (\u2018sharehol<span class=\"_ _2\"></span>der lo<span class=\"_ _2\"></span>an\u2019), Liao<span class=\"_ _2\"></span>ning Xing<span class=\"_ _2\"></span>fu New M<span class=\"_ _2\"></span>aterial Co., Ltd. (\u2018L<span class=\"_ _2\"></span>X\u2019), is interes<span class=\"_ _2\"></span>t bear<span class=\"_ _2\"></span>ing at 4<span class=\"_ _0\"></span>% per annum<span class=\"_ _2\"></span>. Interes<span class=\"_ _2\"></span>t payab<span class=\"_ _2\"></span>le on the s<span class=\"_ _2\"></span>harehol<span class=\"_ _2\"></span>der lo<span class=\"_ _2\"></span>an is roll<span class=\"_ _2\"></span>ed up into the valu<span class=\"_ _2\"></span>e of the lo<span class=\"_ _2\"></span>an until rep<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt occurs<span class=\"_ _2\"></span>. The purp<span class=\"_ _2\"></span>ose of th<span class=\"_ _2\"></span>e shareho<span class=\"_ _2\"></span>lder l<span class=\"_ _2\"></span>oan was to fun<span class=\"_ _2\"></span>d the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of a manufac<span class=\"_ _2\"></span>turing faci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y in China. This manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g facilit<span class=\"_ _2\"></span>y was commis<span class=\"_ _2\"></span>sione<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4. Intere<span class=\"_ _2\"></span>st paya<span class=\"_ _2\"></span>ble was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d as par<span class=\"_ _2\"></span>t of qual<span class=\"_ _2\"></span>ify<span class=\"_ _2\"></span>ing ca<span class=\"_ _2\"></span>pital e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure w<span class=\"_ _2\"></span>ithin pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent until the p<span class=\"_ _2\"></span>lant was commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>ned.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>oan is uns<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d and is de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in Chinese Renm<span class=\"_ _2\"></span>inbi (\u2018RM<span class=\"_ _2\"></span>B\u2019). Th<span class=\"_ _2\"></span>e loan is re<span class=\"_ _2\"></span>payabl<span class=\"_ _2\"></span>e in t<span class=\"_ _2\"></span>wo inst<span class=\"_ _2\"></span>alment<span class=\"_ _2\"></span>s: the fir<span class=\"_ _2\"></span>st i<span class=\"_ _2\"></span>s on 30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2026, with the s<span class=\"_ _2\"></span>econd o<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>, or su<span class=\"_ _2\"></span>ch date as may b<span class=\"_ _2\"></span>e mutually a<span class=\"_ _2\"></span>greed b<span class=\"_ _2\"></span>y the shareh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs, L<span class=\"_ _c\"></span>X and Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x<span class=\"_ gs5a\"> </span>Hon<span class=\"_ _2\"></span>g Kong Limite<span class=\"_ _2\"></span>d. At 30 Septe<span class=\"_ _2\"></span>mber 2025 the Sterling va<span class=\"_ _2\"></span>lue of the l<span class=\"_ _2\"></span>oan, includ<span class=\"_ _2\"></span>ing rolle<span class=\"_ _2\"></span>d up interes<span class=\"_ _2\"></span>t and the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of exchang<span class=\"_ _2\"></span>e rate movem<span class=\"_ _2\"></span>ent, was \u00a38<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _14\"></span>.9<span class=\"_ _2\"></span>m)<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e amount du<span class=\"_ _2\"></span>e split b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he amount du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in one year of \u00a36.3m an<span class=\"_ _2\"></span>d the amo<span class=\"_ _2\"></span>unt due af<span class=\"_ _2\"></span>ter one year of \u00a31<span class=\"_ _b\"></span>.8<span class=\"_ _2\"></span>m accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "16. BOR<span class=\"_ _2\"></span>ROWI<span class=\"_ _2\"></span>NGS<span class=\"_ _2d6\"> </span>Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span><table class=\"s w330 h114\" id=\"_7079e50d-44df-49a2-be95-89c90ddac3e1\"><tr><td></td><td class=\"t m0 x20b h2b y3114 ff28 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3114 ff29 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y3115 ff29 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20e h2b y3115 ff28 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3115 ff29 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3116 ff28 fs3 fc6 sc0 ls1 ws1\">Du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in on<span class=\"_ _2\"></span>e year<span class=\"_ _23c\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y301b w331 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls17 ws19\">Bank loans<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c6 y301b w332 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls13 ws13\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c7 y301b w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe1 w333 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Loan p<span class=\"_ _2\"></span>ayable to n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c8 y2fe1 w334 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsc2 ws5f\">6.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x36f y2fe1 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3117 w335 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l due wi<span class=\"_ _2\"></span>thi<span class=\"_ _2\"></span>n one yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7c9 y3117 w336 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsea wsf8\">17.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ca y3117 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3118 ff28 fs3 fc6 sc0 ls1 ws1\">Du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter on<span class=\"_ _2\"></span>e year<span class=\"_ _23f\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff29\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w337 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Bank lo<span class=\"_ _2\"></span>ans<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cb y2fd7 w338 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls72 ws79\">20.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cc y2fd7 w22c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls70 ws175\">25.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w333 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls1 ws1\">Loan p<span class=\"_ _2\"></span>ayable to n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrolling intere<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cd y2fe4 w67 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ce y2fe4 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w339 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l due af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r one ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7cf y2f69 w33a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff28 fs3 fc4 sc0 ls92 ws77\">22.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7d0 y2f69 w12c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff29 fs3 fc4 sc0 ls97 ws114\">32.9<span class=\"_ _2d6\"> </span></div></td></tr></table>Bank l<span class=\"_ _0\"></span>oans<span class=\"_ _2d6\"> </span>Bank lo<span class=\"_ _2\"></span>ans relate to th<span class=\"_ _2\"></span>e capi<span class=\"_ _2\"></span>tal ex<span class=\"_ _2\"></span>pen<span class=\"_ _2\"></span>diture facilit<span class=\"_ _2\"></span>y and t<span class=\"_ _2\"></span>he work<span class=\"_ _2\"></span>ing cap<span class=\"_ _2\"></span>ital facil<span class=\"_ _2\"></span>ity i<span class=\"_ _2\"></span>n China.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s total cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure facili<span class=\"_ _2\"></span>ty is R<span class=\"_ _2\"></span>MB 250<span class=\"_ _2\"></span>m wit<span class=\"_ _2\"></span>h the amo<span class=\"_ _2\"></span>unt due at 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 \u00a324.6m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 232m (30 Septemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a326.2m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 243m<span class=\"_ _0\"></span>). The am<span class=\"_ _2\"></span>ount due on t<span class=\"_ _2\"></span>he cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nditure facili<span class=\"_ _2\"></span>ty is s<span class=\"_ _2\"></span>plit be<span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span>een the a<span class=\"_ _2\"></span>mount du<span class=\"_ _2\"></span>e within o<span class=\"_ _2\"></span>ne year of \u00a33.<span class=\"_ _2\"></span>8m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 35m (30 Septe<span class=\"_ _2\"></span>mber 2024: \u00a3<span class=\"_ _b\"></span>1.2m/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m) and th<span class=\"_ _2\"></span>e amount du<span class=\"_ _2\"></span>e afte<span class=\"_ _2\"></span>r one year of \u00a3<span class=\"_ _2\"></span>20.8m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 1<span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a325.0m<span class=\"_ _2\"></span>/R<span class=\"_ _2\"></span>MB 232m). The purp<span class=\"_ _2\"></span>ose of th<span class=\"_ _2\"></span>e loan wa<span class=\"_ _2\"></span>s to fund the cons<span class=\"_ _2\"></span>tru<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on of a manufac<span class=\"_ _2\"></span>turi<span class=\"_ _2\"></span>ng facilit<span class=\"_ _2\"></span>y in China. This manu<span class=\"_ _2\"></span>factu<span class=\"_ _2\"></span>ring facilit<span class=\"_ _2\"></span>y was co<span class=\"_ _2\"></span>mmissi<span class=\"_ _2\"></span>oned in A<span class=\"_ _2\"></span>pril 2024. At 30 Septe<span class=\"_ _2\"></span>mber 2025 the c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re facilit<span class=\"_ _2\"></span>y was due fo<span class=\"_ _2\"></span>r repaym<span class=\"_ _2\"></span>ent in De<span class=\"_ _2\"></span>cembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>6. Pos<span class=\"_ _2\"></span>t year en<span class=\"_ _2\"></span>d, in Nove<span class=\"_ _2\"></span>mber 2025, the facilit<span class=\"_ _2\"></span>y has<span class=\"_ _2\"></span> be<span class=\"_ _2\"></span>en refinance<span class=\"_ _2\"></span>d through to J<span class=\"_ _2\"></span>une 2029 with th<span class=\"_ _2\"></span>e draw dow<span class=\"_ _2\"></span>n of a new facili<span class=\"_ _2\"></span>ty in N<span class=\"_ _2\"></span>ovemb<span class=\"_ _2\"></span>er 2026 to repay the e<span class=\"_ _2\"></span>xist<span class=\"_ _2\"></span>ing facilit<span class=\"_ _2\"></span>y. The amount du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in one year at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025, det<span class=\"_ _2\"></span>ailed ab<span class=\"_ _2\"></span>ove, has not chan<span class=\"_ _2\"></span>ged. I<span class=\"_ _2\"></span>nterest i<span class=\"_ _2\"></span>s charge<span class=\"_ _2\"></span>d at the fiv<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>year Lo<span class=\"_ _2\"></span>an Prim<span class=\"_ _2\"></span>e Rate of th<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>Peo<span class=\"_ _2\"></span>ple\u2019s Bank of China, which has b<span class=\"_ _2\"></span>een in t<span class=\"_ _2\"></span>he range of 3.50<span class=\"_ _c\"></span>\u20133.85% in the year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025. In the p<span class=\"_ _2\"></span>rior ye<span class=\"_ _2\"></span>ar \u00a30.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>m of interes<span class=\"_ _2\"></span>t was cap<span class=\"_ _2\"></span>italis<span class=\"_ _2\"></span>ed as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of qualif<span class=\"_ _2\"></span>ying c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al ex<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>iture wit<span class=\"_ _2\"></span>hin prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ty, plant and equ<span class=\"_ _2\"></span>ipment. Capit<span class=\"_ _2\"></span>alisat<span class=\"_ _2\"></span>ion ceas<span class=\"_ _2\"></span>ed in<span class=\"_ gs5a\"> </span>A<span class=\"_ _2\"></span>pril 2024 when the pr<span class=\"_ _2\"></span>oper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equip<span class=\"_ _2\"></span>ment to whi<span class=\"_ _2\"></span>ch the lo<span class=\"_ _2\"></span>ans relate were co<span class=\"_ _2\"></span>mmiss<span class=\"_ _2\"></span>ioned<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The w<span class=\"_ _2\"></span>orking c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y in China is RM<span class=\"_ _2\"></span>B 1<span class=\"_ _b\"></span>5<span class=\"_ _2\"></span>0m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: RMB 150m). Each drawdo<span class=\"_ _2\"></span>wn und<span class=\"_ _2\"></span>er the wo<span class=\"_ _2\"></span>rking c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al facilit<span class=\"_ _2\"></span>y is require<span class=\"_ _2\"></span>d to be rep<span class=\"_ _2\"></span>aid at lea<span class=\"_ _2\"></span>st annuall<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, after w<span class=\"_ _2\"></span>hich th<span class=\"_ _2\"></span>e balance c<span class=\"_ _2\"></span>an be re<span class=\"_ _2\"></span>drawn. A<span class=\"_ _2\"></span>s such t<span class=\"_ _2\"></span>he out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding b<span class=\"_ _2\"></span>alance due o<span class=\"_ _2\"></span>n the wor<span class=\"_ _2\"></span>king cap<span class=\"_ _2\"></span>ital facili<span class=\"_ _2\"></span>ty of \u00a3<span class=\"_ _2\"></span>7<span class=\"_ _b\"></span>.4m<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>RM<span class=\"_ _2\"></span>B 70m (30<span class=\"_ gs5a\"> </span>S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a36.3m/<span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>MB 5<span class=\"_ _2\"></span>8m) is includ<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>hin the amo<span class=\"_ _2\"></span>unt due wi<span class=\"_ _2\"></span>thin one ye<span class=\"_ _2\"></span>ar at 30 Septe<span class=\"_ _2\"></span>mber 2025. Intere<span class=\"_ _2\"></span>st is charg<span class=\"_ _2\"></span>ed at th<span class=\"_ _2\"></span>e<span class=\"_ gs5a\"> </span>one<span class=\"_ _2\"></span>-yea<span class=\"_ _2\"></span>r Loan P<span class=\"_ _2\"></span>rime R<span class=\"_ _2\"></span>ate of the Pe<span class=\"_ _2\"></span>ople\u2019s Bank of China +50 bps a<span class=\"_ _2\"></span>nd is charge<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>, include<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>in finance cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Loa<span class=\"_ _2\"></span>n paya<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>e to non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ont<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>lli<span class=\"_ _2\"></span>ng i<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s loan payab<span class=\"_ _2\"></span>le to the no<span class=\"_ _2\"></span>n-<span class=\"_ _2\"></span>cont<span class=\"_ _2\"></span>rolling intere<span class=\"_ _2\"></span>st (\u2018sharehol<span class=\"_ _2\"></span>der lo<span class=\"_ _2\"></span>an\u2019), Liao<span class=\"_ _2\"></span>ning Xing<span class=\"_ _2\"></span>fu New M<span class=\"_ _2\"></span>aterial Co., Ltd. (\u2018L<span class=\"_ _2\"></span>X\u2019), is interes<span class=\"_ _2\"></span>t bear<span class=\"_ _2\"></span>ing at 4<span class=\"_ _0\"></span>% per annum<span class=\"_ _2\"></span>. Interes<span class=\"_ _2\"></span>t payab<span class=\"_ _2\"></span>le on the s<span class=\"_ _2\"></span>harehol<span class=\"_ _2\"></span>der lo<span class=\"_ _2\"></span>an is roll<span class=\"_ _2\"></span>ed up into the valu<span class=\"_ _2\"></span>e of the lo<span class=\"_ _2\"></span>an until rep<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt occurs<span class=\"_ _2\"></span>. The purp<span class=\"_ _2\"></span>ose of th<span class=\"_ _2\"></span>e shareho<span class=\"_ _2\"></span>lder l<span class=\"_ _2\"></span>oan was to fun<span class=\"_ _2\"></span>d the cons<span class=\"_ _2\"></span>truc<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of a manufac<span class=\"_ _2\"></span>turing faci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y in China. This manufac<span class=\"_ _2\"></span>turin<span class=\"_ _2\"></span>g facilit<span class=\"_ _2\"></span>y was commis<span class=\"_ _2\"></span>sione<span class=\"_ _2\"></span>d in Apr<span class=\"_ _2\"></span>il 202<span class=\"_ _0\"></span>4. Intere<span class=\"_ _2\"></span>st paya<span class=\"_ _2\"></span>ble was c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>alise<span class=\"_ _2\"></span>d as par<span class=\"_ _2\"></span>t of qual<span class=\"_ _2\"></span>ify<span class=\"_ _2\"></span>ing ca<span class=\"_ _2\"></span>pital e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure w<span class=\"_ _2\"></span>ithin pro<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y, plant and equipm<span class=\"_ _2\"></span>ent until the p<span class=\"_ _2\"></span>lant was commi<span class=\"_ _2\"></span>ssio<span class=\"_ _2\"></span>ned.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>oan is uns<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d and is de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in Chinese Renm<span class=\"_ _2\"></span>inbi (\u2018RM<span class=\"_ _2\"></span>B\u2019). Th<span class=\"_ _2\"></span>e loan is re<span class=\"_ _2\"></span>payabl<span class=\"_ _2\"></span>e in t<span class=\"_ _2\"></span>wo inst<span class=\"_ _2\"></span>alment<span class=\"_ _2\"></span>s: the fir<span class=\"_ _2\"></span>st i<span class=\"_ _2\"></span>s on 30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2026, with the s<span class=\"_ _2\"></span>econd o<span class=\"_ _2\"></span>n 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>, or su<span class=\"_ _2\"></span>ch date as may b<span class=\"_ _2\"></span>e mutually a<span class=\"_ _2\"></span>greed b<span class=\"_ _2\"></span>y the shareh<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs, L<span class=\"_ _c\"></span>X and Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x<span class=\"_ gs5a\"> </span>Hon<span class=\"_ _2\"></span>g Kong Limite<span class=\"_ _2\"></span>d. At 30 Septe<span class=\"_ _2\"></span>mber 2025 the Sterling va<span class=\"_ _2\"></span>lue of the l<span class=\"_ _2\"></span>oan, includ<span class=\"_ _2\"></span>ing rolle<span class=\"_ _2\"></span>d up interes<span class=\"_ _2\"></span>t and the im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of exchang<span class=\"_ _2\"></span>e rate movem<span class=\"_ _2\"></span>ent, was \u00a38<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a37<span class=\"_ _14\"></span>.9<span class=\"_ _2\"></span>m)<span class=\"_ _0\"></span>, with th<span class=\"_ _2\"></span>e amount du<span class=\"_ _2\"></span>e split b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he amount du<span class=\"_ _2\"></span>e with<span class=\"_ _2\"></span>in one year of \u00a36.3m an<span class=\"_ _2\"></span>d the amo<span class=\"_ _2\"></span>unt due af<span class=\"_ _2\"></span>ter one year of \u00a31<span class=\"_ _b\"></span>.8<span class=\"_ _2\"></span>m accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>. FINAN<span class=\"_ _0\"></span>CIAL<span class=\"_ _0\"></span> INS<span class=\"_ _0\"></span>TRUMENTS<span class=\"_ _b\"></span> AND RISK<span class=\"_ _b\"></span> MANAGEMENT<span class=\"_ _2d6\"> </span>Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span>Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span>\u2022 trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; \u2022 the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and \u2022 the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date. Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span>\u2022 other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; \u2022 the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and \u2022 the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws105 gs34f\">Group<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls5 ws1 gs350\">Cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>k<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs351\">Currently, the Group ex<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in exces<span class=\"_ _2\"></span>s of 97% of sales fro<span class=\"_ _2\"></span>m the UK an<span class=\"_ _2\"></span>d also imp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s raw materials f<span class=\"_ _2\"></span>rom over<span class=\"_ _2\"></span>seas<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs352\">Currenc<span class=\"_ _2\"></span>y risk is mana<span class=\"_ _2\"></span>ged by th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>urrenc<span class=\"_ _2\"></span>y Commit<span class=\"_ _2\"></span>tee, w<span class=\"_ _2\"></span>hich is chaire<span class=\"_ _2\"></span>d by the CFO an<span class=\"_ _2\"></span>d compris<span class=\"_ _2\"></span>es the CEO and s<span class=\"_ _2\"></span>enior f<span class=\"_ _2\"></span>inance exe<span class=\"_ _2\"></span>cutive<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs353\">It<span class=\"_ gs5a\"> </span>me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s monthl<span class=\"_ _2\"></span>y to revie<span class=\"_ _2\"></span>w and manag<span class=\"_ _2\"></span>e the Group\u2019s curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y hedgin<span class=\"_ _2\"></span>g ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, i<span class=\"_ _2\"></span>n line wit<span class=\"_ _2\"></span>h the hed<span class=\"_ _2\"></span>ging po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y approv<span class=\"_ _2\"></span>ed by the Bo<span class=\"_ _2\"></span>ard.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs354\">The G<span class=\"_ _2\"></span>roup\u2019s hedging p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y is to de<span class=\"_ _2\"></span>fer the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on profit<span class=\"_ _2\"></span>s of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y movem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s by hedgi<span class=\"_ _2\"></span>ng:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs355\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs356\">a minimum of 8<span class=\"_ _2\"></span>0% and a max<span class=\"_ _2\"></span>imum of 100% of proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures aris<span class=\"_ _2\"></span>ing from trad<span class=\"_ _2\"></span>ing in the for<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>coming six-<span class=\"_ _2\"></span>month </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsf3 ws101 gs357\">pe<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>d; an<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs358\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs359\">a minimum of 75% and a maximum of 100% of pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ted tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>osures a<span class=\"_ _2\"></span>rising in th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing six-<span class=\"_ _2\"></span>month p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs35a\">Profi<span class=\"_ _2\"></span>tabili<span class=\"_ _2\"></span>ty c<span class=\"_ _2\"></span>an var<span class=\"_ _2\"></span>y due to t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of fl<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>ating exchan<span class=\"_ _2\"></span>ge rates on t<span class=\"_ _2\"></span>he unhe<span class=\"_ _2\"></span>dged p<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of the trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures and f<span class=\"_ _2\"></span>rom </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs35b\">revis<span class=\"_ _2\"></span>ed fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of futu<span class=\"_ _2\"></span>re trading, w<span class=\"_ _2\"></span>hich c<span class=\"_ _2\"></span>an lead to an a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment of curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y cover in pla<span class=\"_ _2\"></span>ce. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs35c\">In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>s a number of for<span class=\"_ _2\"></span>eign subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t of thes<span class=\"_ _2\"></span>e facto<span class=\"_ _2\"></span>rs, t<span class=\"_ _2\"></span>he Group\u2019s financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs35d\">to curren<span class=\"_ _2\"></span>cy f<span class=\"_ _2\"></span>luc<span class=\"_ _2\"></span>tuations<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es giv<span class=\"_ _2\"></span>ing rise to t<span class=\"_ _2\"></span>his translati<span class=\"_ _2\"></span>on risk ar<span class=\"_ _2\"></span>e primaril<span class=\"_ _2\"></span>y US Dolla<span class=\"_ _2\"></span>r and Euro. </div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsd2 wse4 gs35e\">Sensitivity an<span class=\"_ _0\"></span>alysis<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs35f\">The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of a 5% strength<span class=\"_ _2\"></span>ening in th<span class=\"_ _2\"></span>e average Sterling<span class=\"_ _2\"></span>/<span class=\"_ _c\"></span>US Dollar, S<span class=\"_ _0\"></span>terling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro, and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminb<span class=\"_ _2\"></span>i rates red<span class=\"_ _2\"></span>uces profi<span class=\"_ _2\"></span>t for </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs360\">2025 by \u00a33.<span class=\"_ _0\"></span>9m, \u00a34.7<span class=\"_ _b\"></span>m a<span class=\"_ _2\"></span>nd \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.5m, \u00a34.<span class=\"_ _b\"></span>7m and \u00a31<span class=\"_ _b\"></span>.2m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively. The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 5<span class=\"_ _0\"></span>% stre<span class=\"_ _2\"></span>ngthen<span class=\"_ _2\"></span>ing in the avera<span class=\"_ _2\"></span>ge </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs361\">Sterling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>US Do<span class=\"_ _2\"></span>llar<span class=\"_ _b\"></span>, Sterlin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminbi rate<span class=\"_ _2\"></span>s reduce<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y for 2025 by \u00a30.9m, \u00a30.<span class=\"_ _0\"></span>9m and \u00a31<span class=\"_ _b\"></span>.5m (F<span class=\"_ _2\"></span>Y 2024: </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs362\">reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons of \u00a31<span class=\"_ _b\"></span>.4m, \u00a31<span class=\"_ _b\"></span>.0m a<span class=\"_ _2\"></span>nd \u00a32.3m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs363\">In accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h IFR<span class=\"_ _2\"></span>S 9, the fair valu<span class=\"_ _2\"></span>e of gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised o<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low hed<span class=\"_ _2\"></span>ges is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e Consolidate<span class=\"_ _2\"></span>d income </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs364\">st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s par<span class=\"_ _2\"></span>t of gros<span class=\"_ _2\"></span>s profit.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs365\">The n<span class=\"_ _2\"></span>otiona<span class=\"_ _2\"></span>l contrac<span class=\"_ _2\"></span>t amount<span class=\"_ _2\"></span>, carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and fair value of t<span class=\"_ _2\"></span>he Group\u2019s for<span class=\"_ _2\"></span>ward exchan<span class=\"_ _2\"></span>ge contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps are a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"gs366\"><table class=\"s w33b h10e\" id=\"_1b86e3e0-5c73-4620-bde2-4a0ed5c54580\"><tr><td></td><td></td><td class=\"c n x7d1 y3119 w33c h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7d2 y3119 w33d h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x5b6 h2b y311a ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d3 h2b y311b ff34 fs12 fc4 sc0 ls10d ws113\">Carr<span class=\"_ _2\"></span>ying<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y311c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y311d ff33 fs12 fc4 sc0 lsc5 wsd4\">Carrying<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y311e ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7d6 h2b y311f ff34 fs12 fc4 sc0 ls1 ws1\">am<span class=\"_ _2\"></span>ount a<span class=\"_ _2\"></span>nd </td><td class=\"t m0 x7d7 h2a y3120 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7d8 h2a y3121 ff33 fs12 fc4 sc0 ls1 ws1\">amo<span class=\"_ _2\"></span>unt and </td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y3122 ff34 fs12 fc4 sc0 lse9 wsf7\">amount </td><td class=\"t m0 x469 h2b y3123 ff34 fs12 fc4 sc0 ls1 ws1\">fair v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>e </td><td class=\"t m0 x46e h2a y3124 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d9 h2a y3125 ff33 fs12 fc4 sc0 ls1 ws1\">fair va<span class=\"_ _2\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2e3 h2b y3126 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x5ad h2b y3127 ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m <span class=\"_ _1e\"> </span><span class=\"ff33\"> </span></td><td class=\"t m0 x20e h2a y3128 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7da h2a y3129 ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x210 y2ffd w33e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>urrent<span class=\"_ _0\"></span> asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7db y2ffd w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dc y2ffd w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dd y2ffd w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">17<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7de y2ffd w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w33f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Current liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7df y2fe4 w6f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e0 y2fe4 w340 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e1 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e2 y2fe4 w341 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7e3 y2f69 w342 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e4 y2f69 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e5 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e6 y2f69 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs367\">The fair va<span class=\"_ _2\"></span>lues have b<span class=\"_ _2\"></span>een c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d by appl<span class=\"_ _2\"></span>ying (whe<span class=\"_ _2\"></span>re releva<span class=\"_ _2\"></span>nt), for equival<span class=\"_ _2\"></span>ent maturit<span class=\"_ _2\"></span>y pro<span class=\"_ _2\"></span>files, t<span class=\"_ _2\"></span>he rate at whi<span class=\"_ _2\"></span>ch for<span class=\"_ _2\"></span>ward cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs368\">contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal amou<span class=\"_ _2\"></span>nts coul<span class=\"_ _2\"></span>d be acquire<span class=\"_ _2\"></span>d at the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et date. Th<span class=\"_ _2\"></span>ese are c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs369\">value hi<span class=\"_ _2\"></span>erarchy unde<span class=\"_ _2\"></span>r IFR<span class=\"_ _2\"></span>S 7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs36a\">The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g tabl<span class=\"_ _2\"></span>e show<span class=\"_ _2\"></span>s the noti<span class=\"_ _2\"></span>onal contra<span class=\"_ _2\"></span>ct am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps by r<span class=\"_ _2\"></span>emaining matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y for </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs36b\">which h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e accounting is ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur:<span class=\"_ _2d6\"> </span></div><div class=\"gs36c\"><table class=\"s w343 h115\" id=\"_0bff45fe-1fc4-4b31-95c9-00c4cb59b04e\"><tr><td></td><td></td><td></td><td class=\"c n x7e7 y312a w344 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7e8 y312a w345 h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7e9 h2b y312b ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x46c h2a y312c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7ea h2b y312d ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7eb h2b y312e ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x66a h2b y312f ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y3130 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x5ab h2a y3131 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7ec h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ee h2b y3133 ff34 fs12 fc4 sc0 lse9 wsf7\">amount<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ef h2b y3134 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x5b4 h2b y3135 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x46b h2b y3136 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f0 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\"> <span class=\"_ _3\"> </span>mo nths * </td><td class=\"t m0 x7f1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">mon ths *<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f2 h2b y3138 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7f3 h2b y3139 ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x497 h2b y313a ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x471 h2b y313b ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x5bb h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7f4 h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y313c ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y313d ff33 fs3 fc4 sc0 ls17 ws19\">For<span class=\"_ _2\"></span>ward exchange contract<span class=\"_ _2\"></span>s:<span class=\"_ _247\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff33\"> <span class=\"_ _9f\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w346 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f6 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f7 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f8 y2fd7 w348 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">34.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f9 y2fd7 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fa y2fd7 w349 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fb y2fd7 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">82.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y2fd7 w34a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fc y2fd7 w34b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w34c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fd y2fe4 w34d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fe y2fe4 w23 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">39.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2fe4 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">35<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x800 y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x801 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x802 y2fe4 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x803 y2fe4 w2c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x804 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x805 y2f69 w34e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x806 y2f69 w34f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x807 y2f69 w350 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">70.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x808 y2f69 w351 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x809 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80a y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">89.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80b y2f69 w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">79.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2f69 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs36d\">The av<span class=\"_ _2\"></span>erage e<span class=\"_ _2\"></span>xchange rates o<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>n for<span class=\"_ _2\"></span>ward curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are:<span class=\"_ _2d6\"> </span></div><div class=\"gs36e\"><table class=\"s w353 h116\" id=\"_2368b789-4930-43ca-be05-e52f012781f3\"><tr><td></td><td></td><td class=\"c n x80d y313e w354 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x80e y313e w33d h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y313f ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x80f h2b y3140 ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b1 h2b y3141 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x7ec h2a y3142 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3143 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3144 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x810 h2b y3145 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x811 h2b y3146 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x720 h2b y3147 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3148 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3149 ff33 fs12 fc4 sc0 ls1 ws1\"> mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7f1 h2a y314a ff33 fs12 fc4 sc0 ls171 ws185\">months</td></tr><tr><td></td><td class=\"t m0 x497 h2b y314b ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x812 h2b y314c ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x2e3 h2b y314d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x7f4 h2a y314e ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y314f ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y3150 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3010 w355 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">US Dollar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x813 y3010 w356 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>29<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x814 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x815 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x816 y3010 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x817 y3010 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x818 y3010 w358 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w359 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">Euro<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x772 y2f69 w35a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x819 y2f69 w35b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81a y2f69 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81b y2f69 w35c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81c y2f69 w35d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81d y2f69 w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs36f\">* <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Not<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l contra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>moun<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated ave<span class=\"_ _2\"></span>rage e<span class=\"_ _2\"></span>xchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t the a<span class=\"_ _2\"></span>bso<span class=\"_ _2\"></span>lute no<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>al contra<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t amou<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated </div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls16c ws134 gs370\">average e<span class=\"_ _2\"></span>xchange rates.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs371\">Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es defe<span class=\"_ _2\"></span>rred in th<span class=\"_ _2\"></span>e hedgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e in equit<span class=\"_ _2\"></span>y on for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard foreign e<span class=\"_ _2\"></span>xchange cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 will b<span class=\"_ _2\"></span>e recogni<span class=\"_ _2\"></span>sed </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs372\">in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in whi<span class=\"_ _2\"></span>ch the he<span class=\"_ _2\"></span>dged fo<span class=\"_ _2\"></span>recas<span class=\"_ _2\"></span>t trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, whic<span class=\"_ _2\"></span>h is ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally on<span class=\"_ _2\"></span>e to </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs373\">t<span class=\"_ _2\"></span>wo months p<span class=\"_ _2\"></span>rior to th<span class=\"_ _2\"></span>e cash fl<span class=\"_ _2\"></span>ow occur<span class=\"_ _2\"></span>ring. At 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, there ar<span class=\"_ _2\"></span>e a number of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns which ar<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs374\">exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur at vario<span class=\"_ _2\"></span>us dates dur<span class=\"_ _2\"></span>ing the ne<span class=\"_ _2\"></span>xt 12 months. Dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, gains of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han \u00a30.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (F<span class=\"_ _2\"></span>Y 2024: gains of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>8m) relating </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs375\">to unset<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d for<span class=\"_ _2\"></span>ward exc<span class=\"_ _2\"></span>hange contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 were rel<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs377\">Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement o<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s which are y<span class=\"_ _2\"></span>et to set<span class=\"_ _2\"></span>tle are a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d as a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h moveme<span class=\"_ _2\"></span>nt on the c<span class=\"_ _2\"></span>ash </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs378\">flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. T<span class=\"_ _2\"></span>his equate<span class=\"_ _2\"></span>d to a loss of \u00a31<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m in the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: gain of \u00a32.4m).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs379\">The<span class=\"_ _2\"></span>re was no he<span class=\"_ _2\"></span>dge in<span class=\"_ _2\"></span>effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss dur<span class=\"_ _2\"></span>ing the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: nil). The he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o is 1<span class=\"_ _b\"></span>:<span class=\"_ _0\"></span>1 in all inst<span class=\"_ _2\"></span>ances<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls5 ws1 gs37a\">Cre<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t ri<span class=\"_ _2\"></span>sk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs37b\">The G<span class=\"_ _2\"></span>roup manag<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>posure to c<span class=\"_ _2\"></span>redit ris<span class=\"_ _2\"></span>k at many level<span class=\"_ _2\"></span>s, ranging fro<span class=\"_ _2\"></span>m Exe<span class=\"_ _2\"></span>cutive D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor ap<span class=\"_ _2\"></span>proval be<span class=\"_ _2\"></span>ing require<span class=\"_ _2\"></span>d for the cre<span class=\"_ _2\"></span>dit limit<span class=\"_ _2\"></span>s of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs37c\">large<span class=\"_ _2\"></span>r custom<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>, to the use of l<span class=\"_ _2\"></span>ette<span class=\"_ _2\"></span>rs of cre<span class=\"_ _2\"></span>dit and c<span class=\"_ _2\"></span>ash in ad<span class=\"_ _2\"></span>vance wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate. Inter<span class=\"_ _2\"></span>nal proce<span class=\"_ _2\"></span>dures re<span class=\"_ _2\"></span>quire regul<span class=\"_ _2\"></span>ar consid<span class=\"_ _2\"></span>eration of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs37d\">credi<span class=\"_ _2\"></span>t ratings, b<span class=\"_ _2\"></span>oth internall<span class=\"_ _2\"></span>y for lowe<span class=\"_ _2\"></span>r value cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s and from re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed cre<span class=\"_ _2\"></span>dit referen<span class=\"_ _2\"></span>ce agenc<span class=\"_ _2\"></span>ies for hig<span class=\"_ _2\"></span>her value c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers, p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs37e\">histor<span class=\"_ _2\"></span>y, aged i<span class=\"_ _2\"></span>tems and pro<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tive de<span class=\"_ _2\"></span>bt colle<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. A<span class=\"_ _2\"></span>ll custom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re assig<span class=\"_ _2\"></span>ned a cre<span class=\"_ _2\"></span>dit limit w<span class=\"_ _2\"></span>hich is subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to annual rev<span class=\"_ _2\"></span>iew. C<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>ration </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs37f\">is given to s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s in busine<span class=\"_ _2\"></span>ss, fina<span class=\"_ _2\"></span>ncial and e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c conditi<span class=\"_ _2\"></span>ons that may c<span class=\"_ _2\"></span>ause a sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant change in t<span class=\"_ _2\"></span>he abilit<span class=\"_ _2\"></span>y of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs380\">custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s to meet t<span class=\"_ _2\"></span>heir ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns. Any ad<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>se dat<span class=\"_ _2\"></span>a relating to th<span class=\"_ _2\"></span>ese fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s is consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her the<span class=\"_ _2\"></span>re has be<span class=\"_ _2\"></span>en a </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs381\">signif<span class=\"_ _2\"></span>icant inc<span class=\"_ _2\"></span>rease in cr<span class=\"_ _2\"></span>edit ris<span class=\"_ _2\"></span>k of a financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t on an ong<span class=\"_ _2\"></span>oing bas<span class=\"_ _2\"></span>is through<span class=\"_ _2\"></span>out each re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g peri<span class=\"_ _2\"></span>od. Reg<span class=\"_ _2\"></span>ardles<span class=\"_ _2\"></span>s of the ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s, an </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs382\">increas<span class=\"_ _2\"></span>e in credi<span class=\"_ _2\"></span>t risk is pre<span class=\"_ _2\"></span>sumed i<span class=\"_ _2\"></span>f a debtor is m<span class=\"_ _2\"></span>ore than 3<span class=\"_ _2\"></span>0 days pa<span class=\"_ _2\"></span>st due in m<span class=\"_ _2\"></span>aking a contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l payme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs383\">The G<span class=\"_ _2\"></span>roup has ap<span class=\"_ _2\"></span>plied t<span class=\"_ _2\"></span>he simpli<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch to measuri<span class=\"_ _2\"></span>ng exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cre<span class=\"_ _2\"></span>dit los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, which r<span class=\"_ _2\"></span>equires li<span class=\"_ _2\"></span>fetime ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>ses to b<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs384\">recog<span class=\"_ _2\"></span>nised f<span class=\"_ _2\"></span>rom initial re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion for tra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>ifetime e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it los<span class=\"_ _2\"></span>ses for t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les are c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs385\">histor<span class=\"_ _2\"></span>ical l<span class=\"_ _2\"></span>oss rate<span class=\"_ _2\"></span>s and adju<span class=\"_ _2\"></span>sted w<span class=\"_ _2\"></span>here ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y for rel<span class=\"_ _2\"></span>evant for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ook<span class=\"_ _2\"></span>ing est<span class=\"_ _2\"></span>imates. Trade recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en group<span class=\"_ _2\"></span>ed for this </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs386\">analy<span class=\"_ _2\"></span>sis bas<span class=\"_ _2\"></span>ed on shar<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t risk charac<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>istic<span class=\"_ _2\"></span>s, in<span class=\"_ _2\"></span>cluding the s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ent and countr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>/regio<span class=\"_ _2\"></span>n in which t<span class=\"_ _2\"></span>he custo<span class=\"_ _2\"></span>mer op<span class=\"_ _2\"></span>erates<span class=\"_ _2\"></span>. The m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs387\">which co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>s macr<span class=\"_ _2\"></span>o-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic informati<span class=\"_ _2\"></span>on, has be<span class=\"_ _2\"></span>en app<span class=\"_ _2\"></span>lied to th<span class=\"_ _2\"></span>e Group\u2019s two s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>ntly. For trad<span class=\"_ _2\"></span>e receiv<span class=\"_ _2\"></span>ables i<span class=\"_ _2\"></span>n the </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs388\">Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _b\"></span>, a d<span class=\"_ _2\"></span>iffer<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s rate has be<span class=\"_ _2\"></span>en appli<span class=\"_ _2\"></span>ed to the US<span class=\"_ _2\"></span>A and Jap<span class=\"_ _2\"></span>an compa<span class=\"_ _2\"></span>red to the rem<span class=\"_ _2\"></span>ainder of t<span class=\"_ _2\"></span>he seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>\u2019s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs389\">geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>cal mar<span class=\"_ _2\"></span>kets. I<span class=\"_ _2\"></span>n the Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l sec<span class=\"_ _2\"></span>tor, a single higher rate of a<span class=\"_ _2\"></span>llowance ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n used to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e higher ri<span class=\"_ _2\"></span>sk of default of t<span class=\"_ _2\"></span>he </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs38a\">customer base.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs38b\">The G<span class=\"_ _2\"></span>roup\u2019s payment ter<span class=\"_ _2\"></span>ms t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally rang<span class=\"_ _2\"></span>e from 30 to 6<span class=\"_ _2\"></span>0 days d<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>nding on g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphy<span class=\"_ _0\"></span>. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>cally i<span class=\"_ _2\"></span>mpaired a<span class=\"_ _2\"></span>nd </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs38c\">consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>efault whe<span class=\"_ _2\"></span>n the amo<span class=\"_ _2\"></span>unt is in dispute, w<span class=\"_ _2\"></span>hen cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s are be<span class=\"_ _2\"></span>lieved to b<span class=\"_ _2\"></span>e in financia<span class=\"_ _2\"></span>l dif<span class=\"_ _2\"></span>ficult<span class=\"_ _2\"></span>y, or if any other reas<span class=\"_ _2\"></span>on ex<span class=\"_ _2\"></span>ist<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs38d\">which i<span class=\"_ _2\"></span>mplie<span class=\"_ _2\"></span>s that there is d<span class=\"_ _2\"></span>oubt ove<span class=\"_ _2\"></span>r the recove<span class=\"_ _2\"></span>rabilit<span class=\"_ _2\"></span>y of the d<span class=\"_ _2\"></span>ebt. T<span class=\"_ _2\"></span>hey are w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f when t<span class=\"_ _2\"></span>here is no re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs38e\">recover<span class=\"_ _2\"></span>y, base<span class=\"_ _2\"></span>d on an es<span class=\"_ _2\"></span>timate of the f<span class=\"_ _2\"></span>inancial p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on of the cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>. </div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs38f\">Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs390\">Climate change w<span class=\"_ _2\"></span>ill impac<span class=\"_ _2\"></span>t the G<span class=\"_ _2\"></span>roup\u2019s custome<span class=\"_ _2\"></span>rs in dif<span class=\"_ _2\"></span>ferent w<span class=\"_ _2\"></span>ays and ove<span class=\"_ _2\"></span>r dif<span class=\"_ _2\"></span>ferent time h<span class=\"_ _2\"></span>orizons. W<span class=\"_ _2\"></span>hils<span class=\"_ _2\"></span>t the overall i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs391\">of climate chang<span class=\"_ _2\"></span>e on the G<span class=\"_ _2\"></span>roup\u2019s revenue is anti<span class=\"_ _2\"></span>cipated to b<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>tive, there w<span class=\"_ _2\"></span>ill be mar<span class=\"_ _2\"></span>kets<span class=\"_ _2\"></span>/s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors w<span class=\"_ _2\"></span>hich are a<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>y </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs392\">impac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d. This is n<span class=\"_ _2\"></span>ot anticipa<span class=\"_ _2\"></span>ted to have an ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t in th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of re<span class=\"_ _2\"></span>coverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, i.e. over t<span class=\"_ _2\"></span>he life of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs393\">the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on th<span class=\"_ _2\"></span>e balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025. The a<span class=\"_ _2\"></span>geing of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les is sho<span class=\"_ _2\"></span>wn be<span class=\"_ _2\"></span>low wi<span class=\"_ _2\"></span>th 89% not yet </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs394\">due, of whi<span class=\"_ _2\"></span>ch the vas<span class=\"_ _2\"></span>t major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y will be<span class=\"_ _2\"></span>come du<span class=\"_ _2\"></span>e within 6<span class=\"_ _2\"></span>0 days o<span class=\"_ _2\"></span>f the year en<span class=\"_ _2\"></span>d. The G<span class=\"_ _2\"></span>roup moni<span class=\"_ _2\"></span>tors t<span class=\"_ _2\"></span>he agei<span class=\"_ _2\"></span>ng and profil<span class=\"_ _2\"></span>e of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs395\">the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on a re<span class=\"_ _2\"></span>gular bas<span class=\"_ _2\"></span>is, includi<span class=\"_ _2\"></span>ng the regu<span class=\"_ _2\"></span>lar use of e<span class=\"_ _2\"></span>xte<span class=\"_ _2\"></span>rnal cred<span class=\"_ _2\"></span>it rating ag<span class=\"_ _2\"></span>encie<span class=\"_ _2\"></span>s, and up<span class=\"_ _2\"></span>dates the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs396\">los<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s if evid<span class=\"_ _2\"></span>ence of chang<span class=\"_ _2\"></span>ing trends o<span class=\"_ _2\"></span>r risk profi<span class=\"_ _2\"></span>les em<span class=\"_ _2\"></span>erges<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs397\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es, be<span class=\"_ _2\"></span>ing \u2018held to coll<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 asse<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, can be a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>ed as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span></div><div class=\"gs398\"><table class=\"s w23e h117\" id=\"_4453c528-d466-4495-84a8-71ca246ad311\"><tr><td></td><td class=\"t m0 x231 h2b y3151 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3151 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3152 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3152 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3152 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3153 w35f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts n<span class=\"_ _2\"></span>ot past d<span class=\"_ _2\"></span>ue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81e y3153 w33a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81f y3153 w16c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y3154 ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts p<span class=\"_ _2\"></span>ast du<span class=\"_ _2\"></span>e:<span class=\"_ _24c\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3091 w360 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Les<span class=\"_ _2\"></span>s than 30 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3091 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x214 y3091 w151 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w361 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 30 to 60 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x548 y3092 w29 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x820 y3092 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3155 w362 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 More t<span class=\"_ _2\"></span>han 60 day<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x821 y3155 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x822 y3155 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w363 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x823 y30a2 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y30a2 w232 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w364 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Lifet<span class=\"_ _2\"></span>ime ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x302 y2fe2 w365 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x551 y2fe2 w167 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w366 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts s<span class=\"_ _2\"></span>peci<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ally impa<span class=\"_ _2\"></span>ired<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y2fe3 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x824 y2fe3 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3156 w367 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Spe<span class=\"_ _2\"></span>cific a<span class=\"_ _2\"></span>llowance<span class=\"_ _2\"></span>s for bad an<span class=\"_ _2\"></span>d doubt<span class=\"_ _2\"></span>ful de<span class=\"_ _2\"></span>bts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x825 y3156 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x826 y3156 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w368 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Carr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of imp<span class=\"_ _2\"></span>aired re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w369 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les n<span class=\"_ _2\"></span>et of a<span class=\"_ _2\"></span>llowan<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x827 y2f69 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x828 y2f69 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td></tr></table></div>Move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the all<span class=\"_ _2\"></span>owance for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nts we<span class=\"_ _2\"></span>re:<span class=\"_ _2d6\"> </span><table class=\"s w36a h112\" id=\"_8091f9c0-35df-49fe-8b4c-38e972f7b075\"><tr><td></td><td class=\"t m0 x20b h2b y3157 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3157 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y313c ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w2b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">At beginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x829 y2fd6 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82a y2fd6 w58 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w36b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Charge in the yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82c y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w36c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Rele<span class=\"_ _2\"></span>ase of all<span class=\"_ _2\"></span>owance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y2fe4 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82d y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w36d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">At end o<span class=\"_ _2\"></span>f year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58d y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82e y2f69 w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr></table>The ra<span class=\"_ _2\"></span>nge of ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d credit l<span class=\"_ _2\"></span>oss (\u2018ECL<span class=\"_ _b\"></span>\u2019) all<span class=\"_ _2\"></span>owance is as fo<span class=\"_ _2\"></span>llows:<span class=\"_ _2d6\"> </span><table class=\"s w36e h118\" id=\"_986c5f4e-33b3-49de-8904-b61c4d763edf\"><tr><td></td><td></td><td class=\"t m0 x82f h2a y3158 ff33 fs12 fc4 sc0 ls1 ws1\">Le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3159 ff33 fs12 fc4 sc0 ls1 ws1\">30 to 6<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y315a ff33 fs12 fc4 sc0 ls1 ws1\">60 to 9<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x832 h2a y315b ff33 fs12 fc4 sc0 ls1 ws1\">Mo<span class=\"_ _2\"></span>re than<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 h2a y315c ff33 fs12 fc4 sc0 ls1 ws1\">30 da<span class=\"_ _2\"></span>ys </td><td class=\"t m0 x833 h2a y315d ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x834 h2a y315e ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y315f ff33 fs12 fc4 sc0 ls1 ws1\">90 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x835 h2a y3160 ff33 fs12 fc4 sc0 ls1c8 ws1e1\">Cur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46a h2a y3161 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3162 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y3163 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x836 h2a y3164 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3164 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7eb h2a y3165 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x837 h2a y3166 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x838 h2a y3167 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x704 h2a y3168 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y316a ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _21\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y316b w36f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x839 y316b w370 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1c9 ws1e3\">0\u20130<span class=\"_ _b\"></span>.3<span class=\"_ _14\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83a y316b w371 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lseb wsf9\">0.5\u20131<span class=\"_ _b\"></span>.5<span class=\"_ _0\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83b y316b w372 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83c y316b w373 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83d y316b w374 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls11 ws11\">75<span class=\"_ _c\"></span>\u20131<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y316c w328 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83e y316c w375 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83f y316c w17d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x840 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x841 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x842 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x843 y316c w376 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls165 ws63\">34.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y316d w377 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x844 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x845 y316d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x846 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x847 y316d waf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x848 y316d w144 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x849 y316d w20 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.6)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h5 y316e ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span><span class=\"ff34\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _75\"> </span><span class=\"ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></span></span></td></tr><tr><td class=\"t m0 x20d h5 y316f ff34 fs3 fc6 sc0 ls6f ws6e\">2024<span class=\"_ _21\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2ffc w36f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84a y2ffc w378 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1ca ws182\">0\u20130<span class=\"_ _14\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _b\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84b y2ffc w379 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _c\"></span>\u20131<span class=\"_ _b\"></span>.5%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84c y2ffc w37a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _c\"></span>\u20135<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84d y2ffc w37b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">50<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84e y2ffc w37c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14c ws158\">7<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>\u201310<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y2ffd w328 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84f y2ffd w16c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x850 y2ffd w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">2.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x851 y2ffd w37d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x852 y2ffd w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x853 y2ffd w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2ffd w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">33.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w377 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x854 y2fe4 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x855 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x856 y2fe4 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x857 y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x858 y2fe4 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x859 y2fe4 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h6 y3170 ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _258\"> </span><span class=\"ls71 ws11d\">33.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></span></td></tr></table>The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of cash a<span class=\"_ _2\"></span>nd cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, other fin<span class=\"_ _2\"></span>ancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s is limite<span class=\"_ _2\"></span>d bec<span class=\"_ _2\"></span>ause th<span class=\"_ _2\"></span>e counterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith sign<span class=\"_ _2\"></span>ifica<span class=\"_ _2\"></span>nt balance<span class=\"_ _2\"></span>s are est<span class=\"_ _2\"></span>ablis<span class=\"_ _2\"></span>hed interna<span class=\"_ _2\"></span>tional b<span class=\"_ _2\"></span>anks w<span class=\"_ _2\"></span>hos<span class=\"_ _2\"></span>e credit ra<span class=\"_ _2\"></span>tings are mo<span class=\"_ _2\"></span>nitored o<span class=\"_ _2\"></span>n an ongo<span class=\"_ _2\"></span>ing basi<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ese balance<span class=\"_ _2\"></span>s are the<span class=\"_ _2\"></span>refore consid<span class=\"_ _2\"></span>ered to have lo<span class=\"_ _2\"></span>w credit r<span class=\"_ _2\"></span>isk on initi<span class=\"_ _2\"></span>al recog<span class=\"_ _2\"></span>nition. Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span>Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the ma<span class=\"_ _2\"></span>ximum e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure with a s<span class=\"_ _2\"></span>ingle ban<span class=\"_ _2\"></span>k for dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s (cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s and oth<span class=\"_ _2\"></span>er financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s) was \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>2.2m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>15.2m<span class=\"_ _0\"></span>) for the Grou<span class=\"_ _2\"></span>p. As a<span class=\"_ _2\"></span>t 30 Sep<span class=\"_ _2\"></span>tember 2025, the larg<span class=\"_ _2\"></span>est m<span class=\"_ _2\"></span>ark to market ex<span class=\"_ _2\"></span>posure for g<span class=\"_ _2\"></span>ains on for<span class=\"_ _2\"></span>ward foreign e<span class=\"_ _2\"></span>xchange co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to a sing<span class=\"_ _2\"></span>le bank wa<span class=\"_ _2\"></span>s \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.6<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a33.0m). The amount<span class=\"_ _2\"></span>s on d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit at the yea<span class=\"_ _2\"></span>r end repr<span class=\"_ _2\"></span>esent th<span class=\"_ _2\"></span>e Group\u2019s maxim<span class=\"_ _2\"></span>um exp<span class=\"_ _2\"></span>osure to cre<span class=\"_ _2\"></span>dit risk on c<span class=\"_ _2\"></span>ash and d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsc ws77 gs3b0\">Liquidit<span class=\"_ _2\"></span>y risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b1\">The G<span class=\"_ _2\"></span>roup\u2019s objec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve in terms of fun<span class=\"_ _2\"></span>ding cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y is to ensure t<span class=\"_ _2\"></span>hat it alway<span class=\"_ _2\"></span>s has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent shor<span class=\"_ _2\"></span>t-term a<span class=\"_ _2\"></span>nd long<span class=\"_ _2\"></span>-term f<span class=\"_ _2\"></span>unding availa<span class=\"_ _2\"></span>ble, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b2\">eithe<span class=\"_ _2\"></span>r in the form of t<span class=\"_ _2\"></span>he Group\u2019s cash re<span class=\"_ _2\"></span>source<span class=\"_ _2\"></span>s or commit<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>ank faciliti<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s suf<span class=\"_ _2\"></span>ficient fu<span class=\"_ _2\"></span>nds availab<span class=\"_ _2\"></span>le to mee<span class=\"_ _2\"></span>t its c<span class=\"_ _2\"></span>urrent </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b3\">funding re<span class=\"_ _2\"></span>quireme<span class=\"_ _2\"></span>nts for b<span class=\"_ _2\"></span>oth revenu<span class=\"_ _2\"></span>e and cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. In o<span class=\"_ _2\"></span>rder to fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er manage l<span class=\"_ _2\"></span>iquidit<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k to an accept<span class=\"_ _2\"></span>able le<span class=\"_ _2\"></span>vel, the Gro<span class=\"_ _2\"></span>up </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b4\">has a bank faci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y of \u00a360.0m (\u00a340.0<span class=\"_ _2\"></span>m commit<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>nd \u00a320.0m acco<span class=\"_ _2\"></span>rdion) which e<span class=\"_ _2\"></span>xpire<span class=\"_ _2\"></span>s in Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2028. Interes<span class=\"_ _2\"></span>t is charg<span class=\"_ _2\"></span>ed at a rate of </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b5\">SO<span class=\"_ _2\"></span>NI<span class=\"_ _2\"></span>A +0.75<span class=\"_ _b\"></span>% to S<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>IA +<span class=\"_ _b\"></span>1.05<span class=\"_ _b\"></span>% de<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ing on the l<span class=\"_ _2\"></span>evel of util<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on. In F<span class=\"_ _2\"></span>ebruar<span class=\"_ _2\"></span>y 2025, \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>.0m of t<span class=\"_ _2\"></span>he bank facilit<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s drawn and w<span class=\"_ _2\"></span>as </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b6\">fully rep<span class=\"_ _2\"></span>aid by 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025. In Feb<span class=\"_ _2\"></span>ruar<span class=\"_ _2\"></span>y 2024, \u00a326.0m of the b<span class=\"_ _2\"></span>ank facilit<span class=\"_ _2\"></span>y was draw<span class=\"_ _2\"></span>n and was ful<span class=\"_ _2\"></span>ly repai<span class=\"_ _2\"></span>d by 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b7\">The fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y contains cove<span class=\"_ _2\"></span>nant measu<span class=\"_ _2\"></span>res that are te<span class=\"_ _2\"></span>sted b<span class=\"_ _2\"></span>iannually. They cons<span class=\"_ _2\"></span>ist of:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs3b8\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3b9\">levera<span class=\"_ _2\"></span>ge, being t<span class=\"_ _2\"></span>he ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated n<span class=\"_ _2\"></span>et debt to Gr<span class=\"_ _2\"></span>oup conso<span class=\"_ _2\"></span>lidated p<span class=\"_ _2\"></span>rofit be<span class=\"_ _2\"></span>fore interes<span class=\"_ _2\"></span>t, ta<span class=\"_ _2\"></span>x, d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iation a<span class=\"_ _2\"></span>nd </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls12 ws12 gs3ba\">amortisation; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs3bb\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3bc\">interes<span class=\"_ _2\"></span>t cover<span class=\"_ _0\"></span>, being th<span class=\"_ _2\"></span>e ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated prof<span class=\"_ _2\"></span>it befor<span class=\"_ _2\"></span>e interest a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x to the Group co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated net inte<span class=\"_ _2\"></span>rest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3bd\">The G<span class=\"_ _2\"></span>roup has com<span class=\"_ _2\"></span>plied w<span class=\"_ _2\"></span>ith the<span class=\"_ _2\"></span>se covena<span class=\"_ _2\"></span>nts thro<span class=\"_ _2\"></span>ughout F<span class=\"_ _c\"></span>Y 2025.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3be\">In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n to the UK ba<span class=\"_ _2\"></span>nk facilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has an RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in VI<span class=\"_ _2\"></span>PL<span class=\"_ _2\"></span>, det<span class=\"_ _2\"></span>ails of whi<span class=\"_ _2\"></span>ch are includ<span class=\"_ _2\"></span>ed in note 16.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3bf\">A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the Gro<span class=\"_ _2\"></span>up had a cas<span class=\"_ _2\"></span>h and cas<span class=\"_ _2\"></span>h equiva<span class=\"_ _2\"></span>lent<span class=\"_ _2\"></span>s balance of \u00a3<span class=\"_ _2\"></span>24.2m (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a329.3m<span class=\"_ _0\"></span>). The Grou<span class=\"_ _2\"></span>p had no </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c0\">cash h<span class=\"_ _2\"></span>eld on 95<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>day not<span class=\"_ _2\"></span>ice dep<span class=\"_ _2\"></span>osit acco<span class=\"_ _2\"></span>unts (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>nil), with al<span class=\"_ _2\"></span>l funds hel<span class=\"_ _2\"></span>d in inst<span class=\"_ _2\"></span>ant access o<span class=\"_ _2\"></span>r overnig<span class=\"_ _2\"></span>ht dep<span class=\"_ _2\"></span>osit account<span class=\"_ _2\"></span>s </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c1\">both du<span class=\"_ _2\"></span>ring the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 and up to th<span class=\"_ _2\"></span>e date of this rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs3c2\">Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c3\">The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le granted in t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous year are s<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d and non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>interes<span class=\"_ _2\"></span>t bearin<span class=\"_ _2\"></span>g with an a<span class=\"_ _2\"></span>greed te<span class=\"_ _2\"></span>rm of 1<span class=\"_ _b\"></span>2 y<span class=\"_ _2\"></span>ears<span class=\"_ _2\"></span>, with re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ents </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c4\">comme<span class=\"_ _2\"></span>ncing from F<span class=\"_ _2\"></span>Y 2029. The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>e have be<span class=\"_ _2\"></span>en discou<span class=\"_ _2\"></span>nted to pres<span class=\"_ _2\"></span>ent value, wit<span class=\"_ _2\"></span>h this dis<span class=\"_ _2\"></span>count charge in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in finance cos<span class=\"_ _2\"></span>ts </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c5\">in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, matching aga<span class=\"_ _2\"></span>inst wh<span class=\"_ _2\"></span>ere the inter<span class=\"_ _2\"></span>est is b<span class=\"_ _2\"></span>eing unwou<span class=\"_ _2\"></span>nd over the te<span class=\"_ _2\"></span>rm of the l<span class=\"_ _2\"></span>oan.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c6\">The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in relatio<span class=\"_ _2\"></span>n to the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be l<span class=\"_ _2\"></span>ow af<span class=\"_ _2\"></span>ter consid<span class=\"_ _2\"></span>eration o<span class=\"_ _2\"></span>f the risk of d<span class=\"_ _2\"></span>efault; th<span class=\"_ _2\"></span>e debtor i<span class=\"_ _2\"></span>s conside<span class=\"_ _2\"></span>red to </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c7\">have cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y to me<span class=\"_ _2\"></span>et the contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l cash fl<span class=\"_ _2\"></span>ow obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s per the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls126 ws189 gs3c8\">Price risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3c9\">The G<span class=\"_ _2\"></span>roup\u2019s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s contain a num<span class=\"_ _2\"></span>ber of key raw mater<span class=\"_ _2\"></span>ials and it<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>ns require en<span class=\"_ _2\"></span>ergy, notabl<span class=\"_ _2\"></span>y ele<span class=\"_ _2\"></span>ctr<span class=\"_ _2\"></span>icit<span class=\"_ _2\"></span>y and natura<span class=\"_ _2\"></span>l gas. A<span class=\"_ _2\"></span>ny </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ca\">increas<span class=\"_ _2\"></span>e or vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y in price<span class=\"_ _2\"></span>s and any signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt decre<span class=\"_ _2\"></span>ase in th<span class=\"_ _2\"></span>e availabilit<span class=\"_ _2\"></span>y of raw ma<span class=\"_ _2\"></span>terials or e<span class=\"_ _2\"></span>nergy co<span class=\"_ _2\"></span>uld af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s result<span class=\"_ _2\"></span>s. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3cb\">Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x str<span class=\"_ _2\"></span>ives to o<span class=\"_ _2\"></span>btain th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t price<span class=\"_ _2\"></span>s and use<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>tual me<span class=\"_ _2\"></span>ans to bene<span class=\"_ _2\"></span>fit wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate an<span class=\"_ _2\"></span>d pos<span class=\"_ _2\"></span>sible. Th<span class=\"_ _2\"></span>e Group has a s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3cc\">deg<span class=\"_ _2\"></span>ree of influe<span class=\"_ _2\"></span>nce over it<span class=\"_ _2\"></span>s supp<span class=\"_ _2\"></span>ly chain w<span class=\"_ _2\"></span>hich enab<span class=\"_ _2\"></span>les it to ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vely mana<span class=\"_ _2\"></span>ge the ri<span class=\"_ _2\"></span>sk in this area.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls26 ws1b gs3cd\">Interest r<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ce\">The G<span class=\"_ _2\"></span>roup has an e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure to interes<span class=\"_ _2\"></span>t rate risk onl<span class=\"_ _2\"></span>y on it<span class=\"_ _2\"></span>s bor<span class=\"_ _2\"></span>rowings w<span class=\"_ _2\"></span>hich are at va<span class=\"_ _2\"></span>riabl<span class=\"_ _2\"></span>e rates of interes<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he loans f<span class=\"_ _2\"></span>rom HSBC, referre<span class=\"_ _2\"></span>d </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3cf\">to in note 16, and the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y are at var<span class=\"_ _2\"></span>iable rate<span class=\"_ _2\"></span>s of interes<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Group do<span class=\"_ _2\"></span>es not m<span class=\"_ _2\"></span>anage thi<span class=\"_ _2\"></span>s risk throu<span class=\"_ _2\"></span>gh the use o<span class=\"_ _2\"></span>f </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d0\">financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of a 100 bps in<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e in the interes<span class=\"_ _2\"></span>t rate charg<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e HSBC loa<span class=\"_ _2\"></span>ns would re<span class=\"_ _2\"></span>duce profit i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>5 by </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d1\">\u00a30.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.3m<span class=\"_ _0\"></span>). The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 1<span class=\"_ _0\"></span>00 b<span class=\"_ _2\"></span>ps increa<span class=\"_ _2\"></span>se in the inte<span class=\"_ _2\"></span>rest rate cha<span class=\"_ _2\"></span>rged o<span class=\"_ _2\"></span>n the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y wo<span class=\"_ _2\"></span>uld reduce p<span class=\"_ _2\"></span>rofit </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d2\">in<span class=\"_ gs5a\"> </span>F<span class=\"_ _2\"></span>Y 2025 by \u00a30.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.<span class=\"_ _14\"></span>1m<span class=\"_ _0\"></span>).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsc ws77 gs3d3\">Capita<span class=\"_ _2\"></span>l management<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d4\">The G<span class=\"_ _2\"></span>roup def<span class=\"_ _2\"></span>ines th<span class=\"_ _2\"></span>e capi<span class=\"_ _2\"></span>tal that i<span class=\"_ _2\"></span>t manage<span class=\"_ _2\"></span>s as the Gro<span class=\"_ _2\"></span>up\u2019s t<span class=\"_ _0\"></span>otal e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The G<span class=\"_ _2\"></span>roup\u2019s polic<span class=\"_ _2\"></span>y for manag<span class=\"_ _2\"></span>ing cap<span class=\"_ _2\"></span>ital is to ma<span class=\"_ _2\"></span>intain a s<span class=\"_ _2\"></span>trong </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d5\">balance s<span class=\"_ _2\"></span>heet w<span class=\"_ _2\"></span>ith the o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive of maint<span class=\"_ _2\"></span>aining cus<span class=\"_ _2\"></span>tomer<span class=\"_ _0\"></span>, suppli<span class=\"_ _2\"></span>er and inves<span class=\"_ _2\"></span>tor confi<span class=\"_ _2\"></span>dence in th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss and to ensur<span class=\"_ _2\"></span>e that the Gro<span class=\"_ _2\"></span>up </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d6\">has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent reso<span class=\"_ _2\"></span>urces to be ab<span class=\"_ _2\"></span>le to inves<span class=\"_ _2\"></span>t in the future d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd grow<span class=\"_ _2\"></span>th of th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d7\">Share buy<span class=\"_ _2\"></span>back<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ow includ<span class=\"_ _2\"></span>ed as an op<span class=\"_ _2\"></span>tion for fut<span class=\"_ _2\"></span>ure shareho<span class=\"_ _2\"></span>lder re<span class=\"_ _2\"></span>turns, al<span class=\"_ _2\"></span>ongsid<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cial div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds, wit<span class=\"_ _2\"></span>hin our ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ation </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d8\">poli<span class=\"_ _2\"></span>cy. T<span class=\"_ _b\"></span>o ensu<span class=\"_ _2\"></span>re the Bo<span class=\"_ _2\"></span>ard has the n<span class=\"_ _2\"></span>eces<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y fl<span class=\"_ _2\"></span>exib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, there is a re<span class=\"_ _2\"></span>solut<span class=\"_ _2\"></span>ion pro<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed at eac<span class=\"_ _2\"></span>h AGM to author<span class=\"_ _2\"></span>ise the Compa<span class=\"_ _2\"></span>ny to make one </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3d9\">or mor<span class=\"_ _2\"></span>e market purchas<span class=\"_ _2\"></span>es of it<span class=\"_ _2\"></span>s ordinar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res up to a ma<span class=\"_ _2\"></span>ximum numb<span class=\"_ _2\"></span>er of share<span class=\"_ _2\"></span>s equal to 10% of its issu<span class=\"_ _2\"></span>ed ordi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y share ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>s at </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3da\">the date of t<span class=\"_ _2\"></span>he Not<span class=\"_ _2\"></span>ice of Annual G<span class=\"_ _2\"></span>eneral M<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>ing.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3db\">The G<span class=\"_ _2\"></span>roup\u2019s capit<span class=\"_ _2\"></span>al and equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ratio is as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span></div><div class=\"gs3dc\"><table class=\"s w1ad h119\" id=\"_9c80acdc-1e8e-4081-85ef-e391bc811af9\"><tr><td></td><td class=\"t m0 x536 h2b y3171 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3171 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3172 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3172 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3172 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd7 w37e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>q<span class=\"_ _c\"></span>u<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85a y2fd7 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">4<span class=\"_ _2\"></span>31.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85b y2fd7 wcc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">4<span class=\"_ _c\"></span>61.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w37f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>s<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85c y2fe4 w380 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">566.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85d y2fe4 w152 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">592.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w381 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Equi<span class=\"_ _2\"></span>ty ra<span class=\"_ _2\"></span>tio<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85e y2f69 w338 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls132 ws9f\">76%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85f y2f69 w382 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">78%<span class=\"_ _2d6\"> </span></div></td></tr></table></div>Financial in<span class=\"_ _2\"></span>strument<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Su<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es of fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s<table class=\"s w383 h11a\" id=\"_a11498a7-8af3-437e-9b4f-9db5bf33e362\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h2a y3173 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c5\"> </span> <span class=\"_ _101\"> </span> <span class=\"_ _149\"> </span><span class=\"lsc5 wsd4\">C<span class=\"_ _0\"></span>arry<span class=\"_ _2\"></span>ing amount<span class=\"_ _0\"></span> and fair v<span class=\"_ _0\"></span>alue<span class=\"_ _2d6\"> </span></span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20b h2b y3174 ff34 fs12 fc4 sc0 lse6 ws26\">2025</td><td class=\"t m0 x860 h2a y3174 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3175 w384 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x861 y3175 w385 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 lse8 wsf6\">N<span class=\"_ _2\"></span>ote<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x862 y3175 w386 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">Clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nder I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x20e h2b y3176 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7da h2a y3176 ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3177 ff34 fs3 fc6 sc0 lsc1 wsd1\">Financial assets<span class=\"_ _25d\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y309e w387 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y309e w388 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x864 y3178 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x865 y3178 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y3179 ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5d w389 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Unquote<span class=\"_ _2\"></span>d investm<span class=\"_ _2\"></span>ents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x866 y2f5d w128 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x867 y2f5d w38a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5b ws62\">F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TPL<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y2f5d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2f5d w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317a w38b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ot<span class=\"_ _2\"></span>her financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x868 y317a w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x869 y317a w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86a y317a w28d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317b w95 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86b y317b w96 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86c y317b w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86d y317b w38d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86e y317b w38e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">34.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w9d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x86f y2f60 w38f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x870 y2f60 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x871 y2f60 w14c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">29.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y317c ff34 fs3 fc6 sc0 ls6 ws5\">Financial liab<span class=\"_ _2\"></span>ilities<span class=\"_ _1a8\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _14b\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y317d w387 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y317d w388 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x872 y30cd w5e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x873 y30cd wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y317e ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w390 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e withi<span class=\"_ _2\"></span>n one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x874 y317f w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y317f w391 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amortised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x875 y317f w392 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x876 y317f w393 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w394 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x877 y3010 w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x878 y3010 w395 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x879 y3010 wb3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>2.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87a y3010 wb4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>32.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 wbe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87b y2f69 w396 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87c y2f69 w397 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">O<span class=\"_ _2\"></span>ther fi<span class=\"_ _2\"></span>nancial liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87d y2f69 wc0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x555 y2f69 wc1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsdb ws1d6\">(3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr></table>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>All fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at fair value are c<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>orise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he except<span class=\"_ _2\"></span>ion of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in unquote<span class=\"_ _2\"></span>d compa<span class=\"_ _2\"></span>nies and ot<span class=\"_ _2\"></span>her finan<span class=\"_ _2\"></span>cial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at fair va<span class=\"_ _2\"></span>lue whic<span class=\"_ _2\"></span>h are categ<span class=\"_ _2\"></span>oris<span class=\"_ _2\"></span>ed as Le<span class=\"_ _2\"></span>vel 3. Se<span class=\"_ _2\"></span>e note 1<span class=\"_ _b\"></span>2 for fu<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails. T<span class=\"_ _2\"></span>he maturi<span class=\"_ _2\"></span>ty p<span class=\"_ _2\"></span>rofiles of t<span class=\"_ _2\"></span>he der<span class=\"_ _2\"></span>ivativ<span class=\"_ _2\"></span>e instru<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in desi<span class=\"_ _2\"></span>gnated he<span class=\"_ _2\"></span>dge a<span class=\"_ _2\"></span>ccounting relati<span class=\"_ _2\"></span>onships a<span class=\"_ _2\"></span>nd trade r<span class=\"_ _2\"></span>eceiva<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re given on<span class=\"_ gs5a\"> </span>pag<span class=\"_ _2\"></span>es 1<span class=\"_ _0\"></span>59 and 1<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>0 resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. Informatio<span class=\"_ _2\"></span>n on the matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the finan<span class=\"_ _2\"></span>cial liabil<span class=\"_ _2\"></span>ities is i<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d both w<span class=\"_ _2\"></span>ithin this n<span class=\"_ _2\"></span>ote and wit<span class=\"_ _2\"></span>hin note<span class=\"_ gs5a\"> </span>16. For trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payable<span class=\"_ _2\"></span>s there a<span class=\"_ _2\"></span>re no amount<span class=\"_ _2\"></span>s due a<span class=\"_ _2\"></span>fter o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he majo<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y falling due in 3<span class=\"_ _2\"></span>0 days or l<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>. All fair value<span class=\"_ gs5a\"> </span>measure<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are recurring.<span class=\"_ _2d6\"> </span>Reco<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>n ne<span class=\"_ _2\"></span>t deb<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span>Net (de<span class=\"_ _2\"></span>bt)<span class=\"_ _2\"></span>/fun<span class=\"_ _2\"></span>ds consis<span class=\"_ _2\"></span>ts of c<span class=\"_ _2\"></span>ash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s tog<span class=\"_ _2\"></span>ether w<span class=\"_ _2\"></span>ith oth<span class=\"_ _2\"></span>er financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets (w<span class=\"_ _2\"></span>ithin curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets), long<span class=\"_ _2\"></span>-term a<span class=\"_ _2\"></span>nd shor<span class=\"_ _2\"></span>t-term loans a<span class=\"_ _2\"></span>nd finance l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w398 h11b\" id=\"_0bc28cf5-51a0-49e9-b463-9d0d26388539\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y3180 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y3181 ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x860 h2b y3182 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3183 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3184 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x880 h2b y3185 ff34 fs12 fc4 sc0 lse5 wsb9\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3186 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3186 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3187 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x882 h2b y3188 ff34 fs12 fc4 sc0 lse6 ws26\"> 2025</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3189 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x884 h2a y318b ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2b y318c ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w399 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2fd6 w84 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2fd6 w19a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">29.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x887 y2fd6 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(5<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x888 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x889 y2fd6 w183 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">24.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88b y2fd7 w39b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88c y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88d y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88e y2fd7 w39d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w39f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x891 y2fe4 w2a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x892 y2fe4 w3a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x893 y2fe4 w3a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">(8<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x894 y2f69 w3a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x31b y2f69 wc3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x538 y2f69 w103 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x895 y2f69 w3a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w2a8 h11c\" id=\"_5f65da9b-b20a-47bb-b222-d2d589fd9c4b\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y318d ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y318e ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x20c h2a y318f ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3190 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3191 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x896 h2a y3192 ff33 fs12 fc4 sc0 lsc3 wsd2\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3193 ff33 fs12 fc4 sc0 ls115 ws166\"> 2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3193 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3194 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x860 h2a y3195 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3196 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f5 h2a y3198 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3199 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w399 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2f94 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2f94 w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">33.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x897 y2f94 w341 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls65 ws6b\">(<span class=\"_ _2\"></span>3.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x898 y2f94 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2f94 w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">2<span class=\"_ _2\"></span>9.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w3a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Other financial assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x899 y2fd6 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89a y2fd6 w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89b y2fd6 w3a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89c y2fd6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89d y2fd6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89e y2fd7 w3a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89f y2fd7 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a0 y2fd7 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a1 y2fd7 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w3a7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y2fe4 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a2 y2fe4 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a3 y2fe4 w39f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8a4 y2f69 w3a8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(16<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a5 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a6 y2f69 w3a9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls126 ws12c gs3ea\">Company<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3eb\">The o<span class=\"_ _2\"></span>nly rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es of the Compa<span class=\"_ _2\"></span>ny are amount<span class=\"_ _2\"></span>s owe<span class=\"_ _2\"></span>d by subsidia<span class=\"_ _2\"></span>ry u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se are ca<span class=\"_ _2\"></span>rrie<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t subse<span class=\"_ _2\"></span>quent </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ec\">to<span class=\"_ gs5a\"> </span>initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ed\">The fu<span class=\"_ _2\"></span>ture ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed by subsi<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>y unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aking<span class=\"_ _2\"></span>s are consid<span class=\"_ _2\"></span>ered to be im<span class=\"_ _2\"></span>material an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re no ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3ee\">credi<span class=\"_ _2\"></span>t loss<span class=\"_ _2\"></span>es have b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gsd0\">The Comp<span class=\"_ _2\"></span>any has issue<span class=\"_ _2\"></span>d financia<span class=\"_ _2\"></span>l guarantee co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to gua<span class=\"_ _2\"></span>rantee the in<span class=\"_ _2\"></span>debte<span class=\"_ _2\"></span>dnes<span class=\"_ _2\"></span>s of other com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s within i<span class=\"_ _2\"></span>ts Gro<span class=\"_ _2\"></span>up as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs3ef\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3f0\">in favour of Barclay<span class=\"_ _2\"></span>s Bank P<span class=\"_ _2\"></span>LC (\u2018Barclay<span class=\"_ _2\"></span>s\u2019) to cover any liab<span class=\"_ _2\"></span>ilities d<span class=\"_ _2\"></span>ue to Barclay<span class=\"_ _2\"></span>s by the Company and i<span class=\"_ _2\"></span>ts fell<span class=\"_ _2\"></span>ow UK sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es up </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3f1\">to<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>max<span class=\"_ _2\"></span>imum value of \u00a31<span class=\"_ _b\"></span>2m; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs3f2\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3f3\">in favour of HSBC B<span class=\"_ _2\"></span>ank (C<span class=\"_ _0\"></span>hina) C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s due to HSBC by V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL (se<span class=\"_ _2\"></span>e note 16)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gsd4\">The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of default is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d remote an<span class=\"_ _2\"></span>d therefor<span class=\"_ _2\"></span>e the es<span class=\"_ _2\"></span>timated f<span class=\"_ _2\"></span>inancial ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of is<span class=\"_ _2\"></span>suing is \u00a3nil (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil). The fair val<span class=\"_ _2\"></span>ue </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs6b\">of<span class=\"_ gs5a\"> </span>the is<span class=\"_ _2\"></span>sued fina<span class=\"_ _2\"></span>ncial guarante<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s is de<span class=\"_ _2\"></span>emed to b<span class=\"_ _2\"></span>e immateria<span class=\"_ _2\"></span>l.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "Borr<span class=\"_ _2\"></span>owings are r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed init<span class=\"_ _2\"></span>ially at fair valu<span class=\"_ _2\"></span>e, which eq<span class=\"_ _2\"></span>uals the pro<span class=\"_ _2\"></span>ceed<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved les<span class=\"_ _2\"></span>s at<span class=\"_ _2\"></span>tribut<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>. Foll<span class=\"_ _2\"></span>owing t<span class=\"_ _2\"></span>he initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion, bo<span class=\"_ _2\"></span>rrowin<span class=\"_ _2\"></span>gs are subs<span class=\"_ _2\"></span>equent<span class=\"_ _2\"></span>ly held a<span class=\"_ _2\"></span>t amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span>Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span>\u2022 trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; \u2022 the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and \u2022 the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date. Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span>\u2022 other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; \u2022 the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and \u2022 the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span>Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>. FINAN<span class=\"_ _0\"></span>CIAL<span class=\"_ _0\"></span> INS<span class=\"_ _0\"></span>TRUMENTS<span class=\"_ _b\"></span> AND RISK<span class=\"_ _b\"></span> MANAGEMENT<span class=\"_ _2d6\"> </span>Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span>Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span>\u2022 trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; \u2022 the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and \u2022 the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date. Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span>\u2022 other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; \u2022 the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and \u2022 the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Group<span class=\"_ _2d6\"> </span>Cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>k<span class=\"_ _2d6\"> </span>Currently, the Group ex<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in exces<span class=\"_ _2\"></span>s of 97% of sales fro<span class=\"_ _2\"></span>m the UK an<span class=\"_ _2\"></span>d also imp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s raw materials f<span class=\"_ _2\"></span>rom over<span class=\"_ _2\"></span>seas<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Currenc<span class=\"_ _2\"></span>y risk is mana<span class=\"_ _2\"></span>ged by th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>urrenc<span class=\"_ _2\"></span>y Commit<span class=\"_ _2\"></span>tee, w<span class=\"_ _2\"></span>hich is chaire<span class=\"_ _2\"></span>d by the CFO an<span class=\"_ _2\"></span>d compris<span class=\"_ _2\"></span>es the CEO and s<span class=\"_ _2\"></span>enior f<span class=\"_ _2\"></span>inance exe<span class=\"_ _2\"></span>cutive<span class=\"_ _2\"></span>s. It<span class=\"_ gs5a\"> </span>me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s monthl<span class=\"_ _2\"></span>y to revie<span class=\"_ _2\"></span>w and manag<span class=\"_ _2\"></span>e the Group\u2019s curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y hedgin<span class=\"_ _2\"></span>g ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, i<span class=\"_ _2\"></span>n line wit<span class=\"_ _2\"></span>h the hed<span class=\"_ _2\"></span>ging po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y approv<span class=\"_ _2\"></span>ed by the Bo<span class=\"_ _2\"></span>ard.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s hedging p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y is to de<span class=\"_ _2\"></span>fer the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on profit<span class=\"_ _2\"></span>s of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y movem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s by hedgi<span class=\"_ _2\"></span>ng:<span class=\"_ _2d6\"> </span>\u2022 a minimum of 8<span class=\"_ _2\"></span>0% and a max<span class=\"_ _2\"></span>imum of 100% of proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures aris<span class=\"_ _2\"></span>ing from trad<span class=\"_ _2\"></span>ing in the for<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>coming six-<span class=\"_ _2\"></span>month pe<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>d; an<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span>\u2022 a minimum of 75% and a maximum of 100% of pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ted tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>osures a<span class=\"_ _2\"></span>rising in th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing six-<span class=\"_ _2\"></span>month p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>tabili<span class=\"_ _2\"></span>ty c<span class=\"_ _2\"></span>an var<span class=\"_ _2\"></span>y due to t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of fl<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>ating exchan<span class=\"_ _2\"></span>ge rates on t<span class=\"_ _2\"></span>he unhe<span class=\"_ _2\"></span>dged p<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of the trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures and f<span class=\"_ _2\"></span>rom revis<span class=\"_ _2\"></span>ed fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of futu<span class=\"_ _2\"></span>re trading, w<span class=\"_ _2\"></span>hich c<span class=\"_ _2\"></span>an lead to an a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment of curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y cover in pla<span class=\"_ _2\"></span>ce. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>s a number of for<span class=\"_ _2\"></span>eign subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t of thes<span class=\"_ _2\"></span>e facto<span class=\"_ _2\"></span>rs, t<span class=\"_ _2\"></span>he Group\u2019s financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to curren<span class=\"_ _2\"></span>cy f<span class=\"_ _2\"></span>luc<span class=\"_ _2\"></span>tuations<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es giv<span class=\"_ _2\"></span>ing rise to t<span class=\"_ _2\"></span>his translati<span class=\"_ _2\"></span>on risk ar<span class=\"_ _2\"></span>e primaril<span class=\"_ _2\"></span>y US Dolla<span class=\"_ _2\"></span>r and Euro. Sensitivity an<span class=\"_ _0\"></span>alysis<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of a 5% strength<span class=\"_ _2\"></span>ening in th<span class=\"_ _2\"></span>e average Sterling<span class=\"_ _2\"></span>/<span class=\"_ _c\"></span>US Dollar, S<span class=\"_ _0\"></span>terling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro, and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminb<span class=\"_ _2\"></span>i rates red<span class=\"_ _2\"></span>uces profi<span class=\"_ _2\"></span>t for 2025 by \u00a33.<span class=\"_ _0\"></span>9m, \u00a34.7<span class=\"_ _b\"></span>m a<span class=\"_ _2\"></span>nd \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.5m, \u00a34.<span class=\"_ _b\"></span>7m and \u00a31<span class=\"_ _b\"></span>.2m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively. The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 5<span class=\"_ _0\"></span>% stre<span class=\"_ _2\"></span>ngthen<span class=\"_ _2\"></span>ing in the avera<span class=\"_ _2\"></span>ge Sterling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>US Do<span class=\"_ _2\"></span>llar<span class=\"_ _b\"></span>, Sterlin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminbi rate<span class=\"_ _2\"></span>s reduce<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y for 2025 by \u00a30.9m, \u00a30.<span class=\"_ _0\"></span>9m and \u00a31<span class=\"_ _b\"></span>.5m (F<span class=\"_ _2\"></span>Y 2024: reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons of \u00a31<span class=\"_ _b\"></span>.4m, \u00a31<span class=\"_ _b\"></span>.0m a<span class=\"_ _2\"></span>nd \u00a32.3m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively.<span class=\"_ _2d6\"> </span>In accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h IFR<span class=\"_ _2\"></span>S 9, the fair valu<span class=\"_ _2\"></span>e of gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised o<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low hed<span class=\"_ _2\"></span>ges is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e Consolidate<span class=\"_ _2\"></span>d income st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s par<span class=\"_ _2\"></span>t of gros<span class=\"_ _2\"></span>s profit.<span class=\"_ _2d6\"> </span>The n<span class=\"_ _2\"></span>otiona<span class=\"_ _2\"></span>l contrac<span class=\"_ _2\"></span>t amount<span class=\"_ _2\"></span>, carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and fair value of t<span class=\"_ _2\"></span>he Group\u2019s for<span class=\"_ _2\"></span>ward exchan<span class=\"_ _2\"></span>ge contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps are a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w33b h10e\" id=\"_1b86e3e0-5c73-4620-bde2-4a0ed5c54580\"><tr><td></td><td></td><td class=\"c n x7d1 y3119 w33c h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7d2 y3119 w33d h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x5b6 h2b y311a ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d3 h2b y311b ff34 fs12 fc4 sc0 ls10d ws113\">Carr<span class=\"_ _2\"></span>ying<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y311c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y311d ff33 fs12 fc4 sc0 lsc5 wsd4\">Carrying<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y311e ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7d6 h2b y311f ff34 fs12 fc4 sc0 ls1 ws1\">am<span class=\"_ _2\"></span>ount a<span class=\"_ _2\"></span>nd </td><td class=\"t m0 x7d7 h2a y3120 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7d8 h2a y3121 ff33 fs12 fc4 sc0 ls1 ws1\">amo<span class=\"_ _2\"></span>unt and </td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y3122 ff34 fs12 fc4 sc0 lse9 wsf7\">amount </td><td class=\"t m0 x469 h2b y3123 ff34 fs12 fc4 sc0 ls1 ws1\">fair v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>e </td><td class=\"t m0 x46e h2a y3124 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d9 h2a y3125 ff33 fs12 fc4 sc0 ls1 ws1\">fair va<span class=\"_ _2\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2e3 h2b y3126 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x5ad h2b y3127 ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m <span class=\"_ _1e\"> </span><span class=\"ff33\"> </span></td><td class=\"t m0 x20e h2a y3128 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7da h2a y3129 ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x210 y2ffd w33e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>urrent<span class=\"_ _0\"></span> asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7db y2ffd w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dc y2ffd w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dd y2ffd w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">17<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7de y2ffd w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w33f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Current liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7df y2fe4 w6f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e0 y2fe4 w340 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e1 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e2 y2fe4 w341 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7e3 y2f69 w342 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e4 y2f69 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e5 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e6 y2f69 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lues have b<span class=\"_ _2\"></span>een c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d by appl<span class=\"_ _2\"></span>ying (whe<span class=\"_ _2\"></span>re releva<span class=\"_ _2\"></span>nt), for equival<span class=\"_ _2\"></span>ent maturit<span class=\"_ _2\"></span>y pro<span class=\"_ _2\"></span>files, t<span class=\"_ _2\"></span>he rate at whi<span class=\"_ _2\"></span>ch for<span class=\"_ _2\"></span>ward cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal amou<span class=\"_ _2\"></span>nts coul<span class=\"_ _2\"></span>d be acquire<span class=\"_ _2\"></span>d at the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et date. Th<span class=\"_ _2\"></span>ese are c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy unde<span class=\"_ _2\"></span>r IFR<span class=\"_ _2\"></span>S 7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g tabl<span class=\"_ _2\"></span>e show<span class=\"_ _2\"></span>s the noti<span class=\"_ _2\"></span>onal contra<span class=\"_ _2\"></span>ct am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps by r<span class=\"_ _2\"></span>emaining matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y for which h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e accounting is ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur:<span class=\"_ _2d6\"> </span><table class=\"s w343 h115\" id=\"_0bff45fe-1fc4-4b31-95c9-00c4cb59b04e\"><tr><td></td><td></td><td></td><td class=\"c n x7e7 y312a w344 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7e8 y312a w345 h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7e9 h2b y312b ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x46c h2a y312c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7ea h2b y312d ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7eb h2b y312e ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x66a h2b y312f ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y3130 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x5ab h2a y3131 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7ec h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ee h2b y3133 ff34 fs12 fc4 sc0 lse9 wsf7\">amount<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ef h2b y3134 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x5b4 h2b y3135 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x46b h2b y3136 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f0 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\"> <span class=\"_ _3\"> </span>mo nths * </td><td class=\"t m0 x7f1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">mon ths *<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f2 h2b y3138 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7f3 h2b y3139 ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x497 h2b y313a ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x471 h2b y313b ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x5bb h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7f4 h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y313c ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y313d ff33 fs3 fc4 sc0 ls17 ws19\">For<span class=\"_ _2\"></span>ward exchange contract<span class=\"_ _2\"></span>s:<span class=\"_ _247\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff33\"> <span class=\"_ _9f\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w346 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f6 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f7 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f8 y2fd7 w348 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">34.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f9 y2fd7 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fa y2fd7 w349 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fb y2fd7 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">82.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y2fd7 w34a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fc y2fd7 w34b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w34c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fd y2fe4 w34d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fe y2fe4 w23 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">39.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2fe4 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">35<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x800 y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x801 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x802 y2fe4 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x803 y2fe4 w2c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x804 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x805 y2f69 w34e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x806 y2f69 w34f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x807 y2f69 w350 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">70.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x808 y2f69 w351 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x809 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80a y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">89.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80b y2f69 w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">79.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2f69 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>The av<span class=\"_ _2\"></span>erage e<span class=\"_ _2\"></span>xchange rates o<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>n for<span class=\"_ _2\"></span>ward curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are:<span class=\"_ _2d6\"> </span><table class=\"s w353 h116\" id=\"_2368b789-4930-43ca-be05-e52f012781f3\"><tr><td></td><td></td><td class=\"c n x80d y313e w354 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x80e y313e w33d h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y313f ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x80f h2b y3140 ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b1 h2b y3141 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x7ec h2a y3142 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3143 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3144 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x810 h2b y3145 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x811 h2b y3146 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x720 h2b y3147 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3148 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3149 ff33 fs12 fc4 sc0 ls1 ws1\"> mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7f1 h2a y314a ff33 fs12 fc4 sc0 ls171 ws185\">months</td></tr><tr><td></td><td class=\"t m0 x497 h2b y314b ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x812 h2b y314c ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x2e3 h2b y314d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x7f4 h2a y314e ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y314f ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y3150 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3010 w355 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">US Dollar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x813 y3010 w356 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>29<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x814 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x815 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x816 y3010 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x817 y3010 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x818 y3010 w358 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w359 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">Euro<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x772 y2f69 w35a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x819 y2f69 w35b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81a y2f69 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81b y2f69 w35c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81c y2f69 w35d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81d y2f69 w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>* <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Not<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l contra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>moun<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated ave<span class=\"_ _2\"></span>rage e<span class=\"_ _2\"></span>xchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t the a<span class=\"_ _2\"></span>bso<span class=\"_ _2\"></span>lute no<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>al contra<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t amou<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated average e<span class=\"_ _2\"></span>xchange rates.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es defe<span class=\"_ _2\"></span>rred in th<span class=\"_ _2\"></span>e hedgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e in equit<span class=\"_ _2\"></span>y on for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard foreign e<span class=\"_ _2\"></span>xchange cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 will b<span class=\"_ _2\"></span>e recogni<span class=\"_ _2\"></span>sed in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in whi<span class=\"_ _2\"></span>ch the he<span class=\"_ _2\"></span>dged fo<span class=\"_ _2\"></span>recas<span class=\"_ _2\"></span>t trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, whic<span class=\"_ _2\"></span>h is ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally on<span class=\"_ _2\"></span>e to t<span class=\"_ _2\"></span>wo months p<span class=\"_ _2\"></span>rior to th<span class=\"_ _2\"></span>e cash fl<span class=\"_ _2\"></span>ow occur<span class=\"_ _2\"></span>ring. At 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, there ar<span class=\"_ _2\"></span>e a number of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns which ar<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur at vario<span class=\"_ _2\"></span>us dates dur<span class=\"_ _2\"></span>ing the ne<span class=\"_ _2\"></span>xt 12 months. Dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, gains of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han \u00a30.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (F<span class=\"_ _2\"></span>Y 2024: gains of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>8m) relating to unset<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d for<span class=\"_ _2\"></span>ward exc<span class=\"_ _2\"></span>hange contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 were rel<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement o<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s which are y<span class=\"_ _2\"></span>et to set<span class=\"_ _2\"></span>tle are a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d as a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h moveme<span class=\"_ _2\"></span>nt on the c<span class=\"_ _2\"></span>ash flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. T<span class=\"_ _2\"></span>his equate<span class=\"_ _2\"></span>d to a loss of \u00a31<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m in the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: gain of \u00a32.4m).<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re was no he<span class=\"_ _2\"></span>dge in<span class=\"_ _2\"></span>effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss dur<span class=\"_ _2\"></span>ing the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: nil). The he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o is 1<span class=\"_ _b\"></span>:<span class=\"_ _0\"></span>1 in all inst<span class=\"_ _2\"></span>ances<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Cre<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t ri<span class=\"_ _2\"></span>sk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup manag<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>posure to c<span class=\"_ _2\"></span>redit ris<span class=\"_ _2\"></span>k at many level<span class=\"_ _2\"></span>s, ranging fro<span class=\"_ _2\"></span>m Exe<span class=\"_ _2\"></span>cutive D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor ap<span class=\"_ _2\"></span>proval be<span class=\"_ _2\"></span>ing require<span class=\"_ _2\"></span>d for the cre<span class=\"_ _2\"></span>dit limit<span class=\"_ _2\"></span>s of large<span class=\"_ _2\"></span>r custom<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>, to the use of l<span class=\"_ _2\"></span>ette<span class=\"_ _2\"></span>rs of cre<span class=\"_ _2\"></span>dit and c<span class=\"_ _2\"></span>ash in ad<span class=\"_ _2\"></span>vance wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate. Inter<span class=\"_ _2\"></span>nal proce<span class=\"_ _2\"></span>dures re<span class=\"_ _2\"></span>quire regul<span class=\"_ _2\"></span>ar consid<span class=\"_ _2\"></span>eration of credi<span class=\"_ _2\"></span>t ratings, b<span class=\"_ _2\"></span>oth internall<span class=\"_ _2\"></span>y for lowe<span class=\"_ _2\"></span>r value cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s and from re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed cre<span class=\"_ _2\"></span>dit referen<span class=\"_ _2\"></span>ce agenc<span class=\"_ _2\"></span>ies for hig<span class=\"_ _2\"></span>her value c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers, p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt histor<span class=\"_ _2\"></span>y, aged i<span class=\"_ _2\"></span>tems and pro<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tive de<span class=\"_ _2\"></span>bt colle<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. A<span class=\"_ _2\"></span>ll custom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re assig<span class=\"_ _2\"></span>ned a cre<span class=\"_ _2\"></span>dit limit w<span class=\"_ _2\"></span>hich is subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to annual rev<span class=\"_ _2\"></span>iew. C<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>ration is given to s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s in busine<span class=\"_ _2\"></span>ss, fina<span class=\"_ _2\"></span>ncial and e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c conditi<span class=\"_ _2\"></span>ons that may c<span class=\"_ _2\"></span>ause a sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant change in t<span class=\"_ _2\"></span>he abilit<span class=\"_ _2\"></span>y of custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s to meet t<span class=\"_ _2\"></span>heir ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns. Any ad<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>se dat<span class=\"_ _2\"></span>a relating to th<span class=\"_ _2\"></span>ese fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s is consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her the<span class=\"_ _2\"></span>re has be<span class=\"_ _2\"></span>en a signif<span class=\"_ _2\"></span>icant inc<span class=\"_ _2\"></span>rease in cr<span class=\"_ _2\"></span>edit ris<span class=\"_ _2\"></span>k of a financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t on an ong<span class=\"_ _2\"></span>oing bas<span class=\"_ _2\"></span>is through<span class=\"_ _2\"></span>out each re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g peri<span class=\"_ _2\"></span>od. Reg<span class=\"_ _2\"></span>ardles<span class=\"_ _2\"></span>s of the ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s, an increas<span class=\"_ _2\"></span>e in credi<span class=\"_ _2\"></span>t risk is pre<span class=\"_ _2\"></span>sumed i<span class=\"_ _2\"></span>f a debtor is m<span class=\"_ _2\"></span>ore than 3<span class=\"_ _2\"></span>0 days pa<span class=\"_ _2\"></span>st due in m<span class=\"_ _2\"></span>aking a contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l payme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has ap<span class=\"_ _2\"></span>plied t<span class=\"_ _2\"></span>he simpli<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch to measuri<span class=\"_ _2\"></span>ng exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cre<span class=\"_ _2\"></span>dit los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, which r<span class=\"_ _2\"></span>equires li<span class=\"_ _2\"></span>fetime ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>ses to b<span class=\"_ _2\"></span>e recog<span class=\"_ _2\"></span>nised f<span class=\"_ _2\"></span>rom initial re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion for tra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>ifetime e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it los<span class=\"_ _2\"></span>ses for t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les are c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on histor<span class=\"_ _2\"></span>ical l<span class=\"_ _2\"></span>oss rate<span class=\"_ _2\"></span>s and adju<span class=\"_ _2\"></span>sted w<span class=\"_ _2\"></span>here ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y for rel<span class=\"_ _2\"></span>evant for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ook<span class=\"_ _2\"></span>ing est<span class=\"_ _2\"></span>imates. Trade recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en group<span class=\"_ _2\"></span>ed for this analy<span class=\"_ _2\"></span>sis bas<span class=\"_ _2\"></span>ed on shar<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t risk charac<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>istic<span class=\"_ _2\"></span>s, in<span class=\"_ _2\"></span>cluding the s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ent and countr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>/regio<span class=\"_ _2\"></span>n in which t<span class=\"_ _2\"></span>he custo<span class=\"_ _2\"></span>mer op<span class=\"_ _2\"></span>erates<span class=\"_ _2\"></span>. The m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l, which co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>s macr<span class=\"_ _2\"></span>o-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic informati<span class=\"_ _2\"></span>on, has be<span class=\"_ _2\"></span>en app<span class=\"_ _2\"></span>lied to th<span class=\"_ _2\"></span>e Group\u2019s two s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>ntly. For trad<span class=\"_ _2\"></span>e receiv<span class=\"_ _2\"></span>ables i<span class=\"_ _2\"></span>n the Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _b\"></span>, a d<span class=\"_ _2\"></span>iffer<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s rate has be<span class=\"_ _2\"></span>en appli<span class=\"_ _2\"></span>ed to the US<span class=\"_ _2\"></span>A and Jap<span class=\"_ _2\"></span>an compa<span class=\"_ _2\"></span>red to the rem<span class=\"_ _2\"></span>ainder of t<span class=\"_ _2\"></span>he seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>\u2019s geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>cal mar<span class=\"_ _2\"></span>kets. I<span class=\"_ _2\"></span>n the Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l sec<span class=\"_ _2\"></span>tor, a single higher rate of a<span class=\"_ _2\"></span>llowance ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n used to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e higher ri<span class=\"_ _2\"></span>sk of default of t<span class=\"_ _2\"></span>he customer base.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s payment ter<span class=\"_ _2\"></span>ms t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally rang<span class=\"_ _2\"></span>e from 30 to 6<span class=\"_ _2\"></span>0 days d<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>nding on g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphy<span class=\"_ _0\"></span>. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>cally i<span class=\"_ _2\"></span>mpaired a<span class=\"_ _2\"></span>nd consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>efault whe<span class=\"_ _2\"></span>n the amo<span class=\"_ _2\"></span>unt is in dispute, w<span class=\"_ _2\"></span>hen cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s are be<span class=\"_ _2\"></span>lieved to b<span class=\"_ _2\"></span>e in financia<span class=\"_ _2\"></span>l dif<span class=\"_ _2\"></span>ficult<span class=\"_ _2\"></span>y, or if any other reas<span class=\"_ _2\"></span>on ex<span class=\"_ _2\"></span>ist<span class=\"_ _2\"></span>s which i<span class=\"_ _2\"></span>mplie<span class=\"_ _2\"></span>s that there is d<span class=\"_ _2\"></span>oubt ove<span class=\"_ _2\"></span>r the recove<span class=\"_ _2\"></span>rabilit<span class=\"_ _2\"></span>y of the d<span class=\"_ _2\"></span>ebt. T<span class=\"_ _2\"></span>hey are w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f when t<span class=\"_ _2\"></span>here is no re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f recover<span class=\"_ _2\"></span>y, base<span class=\"_ _2\"></span>d on an es<span class=\"_ _2\"></span>timate of the f<span class=\"_ _2\"></span>inancial p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on of the cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>. Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Climate change w<span class=\"_ _2\"></span>ill impac<span class=\"_ _2\"></span>t the G<span class=\"_ _2\"></span>roup\u2019s custome<span class=\"_ _2\"></span>rs in dif<span class=\"_ _2\"></span>ferent w<span class=\"_ _2\"></span>ays and ove<span class=\"_ _2\"></span>r dif<span class=\"_ _2\"></span>ferent time h<span class=\"_ _2\"></span>orizons. W<span class=\"_ _2\"></span>hils<span class=\"_ _2\"></span>t the overall i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e on the G<span class=\"_ _2\"></span>roup\u2019s revenue is anti<span class=\"_ _2\"></span>cipated to b<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>tive, there w<span class=\"_ _2\"></span>ill be mar<span class=\"_ _2\"></span>kets<span class=\"_ _2\"></span>/s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors w<span class=\"_ _2\"></span>hich are a<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>y impac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d. This is n<span class=\"_ _2\"></span>ot anticipa<span class=\"_ _2\"></span>ted to have an ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t in th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of re<span class=\"_ _2\"></span>coverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, i.e. over t<span class=\"_ _2\"></span>he life of the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on th<span class=\"_ _2\"></span>e balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025. The a<span class=\"_ _2\"></span>geing of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les is sho<span class=\"_ _2\"></span>wn be<span class=\"_ _2\"></span>low wi<span class=\"_ _2\"></span>th 89% not yet due, of whi<span class=\"_ _2\"></span>ch the vas<span class=\"_ _2\"></span>t major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y will be<span class=\"_ _2\"></span>come du<span class=\"_ _2\"></span>e within 6<span class=\"_ _2\"></span>0 days o<span class=\"_ _2\"></span>f the year en<span class=\"_ _2\"></span>d. The G<span class=\"_ _2\"></span>roup moni<span class=\"_ _2\"></span>tors t<span class=\"_ _2\"></span>he agei<span class=\"_ _2\"></span>ng and profil<span class=\"_ _2\"></span>e of the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on a re<span class=\"_ _2\"></span>gular bas<span class=\"_ _2\"></span>is, includi<span class=\"_ _2\"></span>ng the regu<span class=\"_ _2\"></span>lar use of e<span class=\"_ _2\"></span>xte<span class=\"_ _2\"></span>rnal cred<span class=\"_ _2\"></span>it rating ag<span class=\"_ _2\"></span>encie<span class=\"_ _2\"></span>s, and up<span class=\"_ _2\"></span>dates the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it los<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s if evid<span class=\"_ _2\"></span>ence of chang<span class=\"_ _2\"></span>ing trends o<span class=\"_ _2\"></span>r risk profi<span class=\"_ _2\"></span>les em<span class=\"_ _2\"></span>erges<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es, be<span class=\"_ _2\"></span>ing \u2018held to coll<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 asse<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, can be a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>ed as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span><table class=\"s w23e h117\" id=\"_4453c528-d466-4495-84a8-71ca246ad311\"><tr><td></td><td class=\"t m0 x231 h2b y3151 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3151 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3152 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3152 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3152 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3153 w35f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts n<span class=\"_ _2\"></span>ot past d<span class=\"_ _2\"></span>ue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81e y3153 w33a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81f y3153 w16c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y3154 ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts p<span class=\"_ _2\"></span>ast du<span class=\"_ _2\"></span>e:<span class=\"_ _24c\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3091 w360 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Les<span class=\"_ _2\"></span>s than 30 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3091 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x214 y3091 w151 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w361 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 30 to 60 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x548 y3092 w29 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x820 y3092 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3155 w362 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 More t<span class=\"_ _2\"></span>han 60 day<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x821 y3155 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x822 y3155 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w363 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x823 y30a2 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y30a2 w232 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w364 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Lifet<span class=\"_ _2\"></span>ime ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x302 y2fe2 w365 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x551 y2fe2 w167 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w366 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts s<span class=\"_ _2\"></span>peci<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ally impa<span class=\"_ _2\"></span>ired<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y2fe3 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x824 y2fe3 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3156 w367 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Spe<span class=\"_ _2\"></span>cific a<span class=\"_ _2\"></span>llowance<span class=\"_ _2\"></span>s for bad an<span class=\"_ _2\"></span>d doubt<span class=\"_ _2\"></span>ful de<span class=\"_ _2\"></span>bts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x825 y3156 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x826 y3156 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w368 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Carr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of imp<span class=\"_ _2\"></span>aired re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w369 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les n<span class=\"_ _2\"></span>et of a<span class=\"_ _2\"></span>llowan<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x827 y2f69 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x828 y2f69 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td></tr></table>Move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the all<span class=\"_ _2\"></span>owance for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nts we<span class=\"_ _2\"></span>re:<span class=\"_ _2d6\"> </span><table class=\"s w36a h112\" id=\"_8091f9c0-35df-49fe-8b4c-38e972f7b075\"><tr><td></td><td class=\"t m0 x20b h2b y3157 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3157 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y313c ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w2b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">At beginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x829 y2fd6 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82a y2fd6 w58 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w36b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Charge in the yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82c y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w36c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Rele<span class=\"_ _2\"></span>ase of all<span class=\"_ _2\"></span>owance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y2fe4 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82d y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w36d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">At end o<span class=\"_ _2\"></span>f year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58d y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82e y2f69 w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr></table>The ra<span class=\"_ _2\"></span>nge of ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d credit l<span class=\"_ _2\"></span>oss (\u2018ECL<span class=\"_ _b\"></span>\u2019) all<span class=\"_ _2\"></span>owance is as fo<span class=\"_ _2\"></span>llows:<span class=\"_ _2d6\"> </span><table class=\"s w36e h118\" id=\"_986c5f4e-33b3-49de-8904-b61c4d763edf\"><tr><td></td><td></td><td class=\"t m0 x82f h2a y3158 ff33 fs12 fc4 sc0 ls1 ws1\">Le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3159 ff33 fs12 fc4 sc0 ls1 ws1\">30 to 6<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y315a ff33 fs12 fc4 sc0 ls1 ws1\">60 to 9<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x832 h2a y315b ff33 fs12 fc4 sc0 ls1 ws1\">Mo<span class=\"_ _2\"></span>re than<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 h2a y315c ff33 fs12 fc4 sc0 ls1 ws1\">30 da<span class=\"_ _2\"></span>ys </td><td class=\"t m0 x833 h2a y315d ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x834 h2a y315e ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y315f ff33 fs12 fc4 sc0 ls1 ws1\">90 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x835 h2a y3160 ff33 fs12 fc4 sc0 ls1c8 ws1e1\">Cur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46a h2a y3161 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3162 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y3163 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x836 h2a y3164 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3164 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7eb h2a y3165 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x837 h2a y3166 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x838 h2a y3167 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x704 h2a y3168 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y316a ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _21\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y316b w36f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x839 y316b w370 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1c9 ws1e3\">0\u20130<span class=\"_ _b\"></span>.3<span class=\"_ _14\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83a y316b w371 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lseb wsf9\">0.5\u20131<span class=\"_ _b\"></span>.5<span class=\"_ _0\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83b y316b w372 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83c y316b w373 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83d y316b w374 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls11 ws11\">75<span class=\"_ _c\"></span>\u20131<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y316c w328 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83e y316c w375 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83f y316c w17d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x840 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x841 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x842 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x843 y316c w376 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls165 ws63\">34.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y316d w377 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x844 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x845 y316d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x846 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x847 y316d waf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x848 y316d w144 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x849 y316d w20 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.6)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h5 y316e ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span><span class=\"ff34\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _75\"> </span><span class=\"ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></span></span></td></tr><tr><td class=\"t m0 x20d h5 y316f ff34 fs3 fc6 sc0 ls6f ws6e\">2024<span class=\"_ _21\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2ffc w36f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84a y2ffc w378 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1ca ws182\">0\u20130<span class=\"_ _14\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _b\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84b y2ffc w379 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _c\"></span>\u20131<span class=\"_ _b\"></span>.5%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84c y2ffc w37a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _c\"></span>\u20135<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84d y2ffc w37b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">50<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84e y2ffc w37c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14c ws158\">7<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>\u201310<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y2ffd w328 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84f y2ffd w16c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x850 y2ffd w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">2.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x851 y2ffd w37d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x852 y2ffd w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x853 y2ffd w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2ffd w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">33.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w377 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x854 y2fe4 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x855 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x856 y2fe4 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x857 y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x858 y2fe4 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x859 y2fe4 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h6 y3170 ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _258\"> </span><span class=\"ls71 ws11d\">33.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></span></td></tr></table>The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of cash a<span class=\"_ _2\"></span>nd cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, other fin<span class=\"_ _2\"></span>ancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s is limite<span class=\"_ _2\"></span>d bec<span class=\"_ _2\"></span>ause th<span class=\"_ _2\"></span>e counterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith sign<span class=\"_ _2\"></span>ifica<span class=\"_ _2\"></span>nt balance<span class=\"_ _2\"></span>s are est<span class=\"_ _2\"></span>ablis<span class=\"_ _2\"></span>hed interna<span class=\"_ _2\"></span>tional b<span class=\"_ _2\"></span>anks w<span class=\"_ _2\"></span>hos<span class=\"_ _2\"></span>e credit ra<span class=\"_ _2\"></span>tings are mo<span class=\"_ _2\"></span>nitored o<span class=\"_ _2\"></span>n an ongo<span class=\"_ _2\"></span>ing basi<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ese balance<span class=\"_ _2\"></span>s are the<span class=\"_ _2\"></span>refore consid<span class=\"_ _2\"></span>ered to have lo<span class=\"_ _2\"></span>w credit r<span class=\"_ _2\"></span>isk on initi<span class=\"_ _2\"></span>al recog<span class=\"_ _2\"></span>nition. Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span>Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the ma<span class=\"_ _2\"></span>ximum e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure with a s<span class=\"_ _2\"></span>ingle ban<span class=\"_ _2\"></span>k for dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s (cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s and oth<span class=\"_ _2\"></span>er financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s) was \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>2.2m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>15.2m<span class=\"_ _0\"></span>) for the Grou<span class=\"_ _2\"></span>p. As a<span class=\"_ _2\"></span>t 30 Sep<span class=\"_ _2\"></span>tember 2025, the larg<span class=\"_ _2\"></span>est m<span class=\"_ _2\"></span>ark to market ex<span class=\"_ _2\"></span>posure for g<span class=\"_ _2\"></span>ains on for<span class=\"_ _2\"></span>ward foreign e<span class=\"_ _2\"></span>xchange co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to a sing<span class=\"_ _2\"></span>le bank wa<span class=\"_ _2\"></span>s \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.6<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a33.0m). The amount<span class=\"_ _2\"></span>s on d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit at the yea<span class=\"_ _2\"></span>r end repr<span class=\"_ _2\"></span>esent th<span class=\"_ _2\"></span>e Group\u2019s maxim<span class=\"_ _2\"></span>um exp<span class=\"_ _2\"></span>osure to cre<span class=\"_ _2\"></span>dit risk on c<span class=\"_ _2\"></span>ash and d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Liquidit<span class=\"_ _2\"></span>y risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s objec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve in terms of fun<span class=\"_ _2\"></span>ding cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y is to ensure t<span class=\"_ _2\"></span>hat it alway<span class=\"_ _2\"></span>s has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent shor<span class=\"_ _2\"></span>t-term a<span class=\"_ _2\"></span>nd long<span class=\"_ _2\"></span>-term f<span class=\"_ _2\"></span>unding availa<span class=\"_ _2\"></span>ble, eithe<span class=\"_ _2\"></span>r in the form of t<span class=\"_ _2\"></span>he Group\u2019s cash re<span class=\"_ _2\"></span>source<span class=\"_ _2\"></span>s or commit<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>ank faciliti<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s suf<span class=\"_ _2\"></span>ficient fu<span class=\"_ _2\"></span>nds availab<span class=\"_ _2\"></span>le to mee<span class=\"_ _2\"></span>t its c<span class=\"_ _2\"></span>urrent funding re<span class=\"_ _2\"></span>quireme<span class=\"_ _2\"></span>nts for b<span class=\"_ _2\"></span>oth revenu<span class=\"_ _2\"></span>e and cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. In o<span class=\"_ _2\"></span>rder to fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er manage l<span class=\"_ _2\"></span>iquidit<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k to an accept<span class=\"_ _2\"></span>able le<span class=\"_ _2\"></span>vel, the Gro<span class=\"_ _2\"></span>up has a bank faci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y of \u00a360.0m (\u00a340.0<span class=\"_ _2\"></span>m commit<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>nd \u00a320.0m acco<span class=\"_ _2\"></span>rdion) which e<span class=\"_ _2\"></span>xpire<span class=\"_ _2\"></span>s in Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2028. Interes<span class=\"_ _2\"></span>t is charg<span class=\"_ _2\"></span>ed at a rate of SO<span class=\"_ _2\"></span>NI<span class=\"_ _2\"></span>A +0.75<span class=\"_ _b\"></span>% to S<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>IA +<span class=\"_ _b\"></span>1.05<span class=\"_ _b\"></span>% de<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ing on the l<span class=\"_ _2\"></span>evel of util<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on. In F<span class=\"_ _2\"></span>ebruar<span class=\"_ _2\"></span>y 2025, \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>.0m of t<span class=\"_ _2\"></span>he bank facilit<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s drawn and w<span class=\"_ _2\"></span>as fully rep<span class=\"_ _2\"></span>aid by 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025. In Feb<span class=\"_ _2\"></span>ruar<span class=\"_ _2\"></span>y 2024, \u00a326.0m of the b<span class=\"_ _2\"></span>ank facilit<span class=\"_ _2\"></span>y was draw<span class=\"_ _2\"></span>n and was ful<span class=\"_ _2\"></span>ly repai<span class=\"_ _2\"></span>d by 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4.<span class=\"_ _2d6\"> </span>The fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y contains cove<span class=\"_ _2\"></span>nant measu<span class=\"_ _2\"></span>res that are te<span class=\"_ _2\"></span>sted b<span class=\"_ _2\"></span>iannually. They cons<span class=\"_ _2\"></span>ist of:<span class=\"_ _2d6\"> </span>\u2022 levera<span class=\"_ _2\"></span>ge, being t<span class=\"_ _2\"></span>he ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated n<span class=\"_ _2\"></span>et debt to Gr<span class=\"_ _2\"></span>oup conso<span class=\"_ _2\"></span>lidated p<span class=\"_ _2\"></span>rofit be<span class=\"_ _2\"></span>fore interes<span class=\"_ _2\"></span>t, ta<span class=\"_ _2\"></span>x, d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iation a<span class=\"_ _2\"></span>nd amortisation; and<span class=\"_ _2d6\"> </span>\u2022 interes<span class=\"_ _2\"></span>t cover<span class=\"_ _0\"></span>, being th<span class=\"_ _2\"></span>e ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated prof<span class=\"_ _2\"></span>it befor<span class=\"_ _2\"></span>e interest a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x to the Group co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated net inte<span class=\"_ _2\"></span>rest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has com<span class=\"_ _2\"></span>plied w<span class=\"_ _2\"></span>ith the<span class=\"_ _2\"></span>se covena<span class=\"_ _2\"></span>nts thro<span class=\"_ _2\"></span>ughout F<span class=\"_ _c\"></span>Y 2025.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n to the UK ba<span class=\"_ _2\"></span>nk facilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has an RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in VI<span class=\"_ _2\"></span>PL<span class=\"_ _2\"></span>, det<span class=\"_ _2\"></span>ails of whi<span class=\"_ _2\"></span>ch are includ<span class=\"_ _2\"></span>ed in note 16.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the Gro<span class=\"_ _2\"></span>up had a cas<span class=\"_ _2\"></span>h and cas<span class=\"_ _2\"></span>h equiva<span class=\"_ _2\"></span>lent<span class=\"_ _2\"></span>s balance of \u00a3<span class=\"_ _2\"></span>24.2m (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a329.3m<span class=\"_ _0\"></span>). The Grou<span class=\"_ _2\"></span>p had no cash h<span class=\"_ _2\"></span>eld on 95<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>day not<span class=\"_ _2\"></span>ice dep<span class=\"_ _2\"></span>osit acco<span class=\"_ _2\"></span>unts (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>nil), with al<span class=\"_ _2\"></span>l funds hel<span class=\"_ _2\"></span>d in inst<span class=\"_ _2\"></span>ant access o<span class=\"_ _2\"></span>r overnig<span class=\"_ _2\"></span>ht dep<span class=\"_ _2\"></span>osit account<span class=\"_ _2\"></span>s both du<span class=\"_ _2\"></span>ring the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 and up to th<span class=\"_ _2\"></span>e date of this rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le granted in t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous year are s<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d and non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>interes<span class=\"_ _2\"></span>t bearin<span class=\"_ _2\"></span>g with an a<span class=\"_ _2\"></span>greed te<span class=\"_ _2\"></span>rm of 1<span class=\"_ _b\"></span>2 y<span class=\"_ _2\"></span>ears<span class=\"_ _2\"></span>, with re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ents comme<span class=\"_ _2\"></span>ncing from F<span class=\"_ _2\"></span>Y 2029. The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>e have be<span class=\"_ _2\"></span>en discou<span class=\"_ _2\"></span>nted to pres<span class=\"_ _2\"></span>ent value, wit<span class=\"_ _2\"></span>h this dis<span class=\"_ _2\"></span>count charge in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in finance cos<span class=\"_ _2\"></span>ts in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, matching aga<span class=\"_ _2\"></span>inst wh<span class=\"_ _2\"></span>ere the inter<span class=\"_ _2\"></span>est is b<span class=\"_ _2\"></span>eing unwou<span class=\"_ _2\"></span>nd over the te<span class=\"_ _2\"></span>rm of the l<span class=\"_ _2\"></span>oan.<span class=\"_ _2d6\"> </span>The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in relatio<span class=\"_ _2\"></span>n to the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be l<span class=\"_ _2\"></span>ow af<span class=\"_ _2\"></span>ter consid<span class=\"_ _2\"></span>eration o<span class=\"_ _2\"></span>f the risk of d<span class=\"_ _2\"></span>efault; th<span class=\"_ _2\"></span>e debtor i<span class=\"_ _2\"></span>s conside<span class=\"_ _2\"></span>red to have cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y to me<span class=\"_ _2\"></span>et the contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l cash fl<span class=\"_ _2\"></span>ow obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s per the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>Price risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s contain a num<span class=\"_ _2\"></span>ber of key raw mater<span class=\"_ _2\"></span>ials and it<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>ns require en<span class=\"_ _2\"></span>ergy, notabl<span class=\"_ _2\"></span>y ele<span class=\"_ _2\"></span>ctr<span class=\"_ _2\"></span>icit<span class=\"_ _2\"></span>y and natura<span class=\"_ _2\"></span>l gas. A<span class=\"_ _2\"></span>ny increas<span class=\"_ _2\"></span>e or vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y in price<span class=\"_ _2\"></span>s and any signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt decre<span class=\"_ _2\"></span>ase in th<span class=\"_ _2\"></span>e availabilit<span class=\"_ _2\"></span>y of raw ma<span class=\"_ _2\"></span>terials or e<span class=\"_ _2\"></span>nergy co<span class=\"_ _2\"></span>uld af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s result<span class=\"_ _2\"></span>s. Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x str<span class=\"_ _2\"></span>ives to o<span class=\"_ _2\"></span>btain th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t price<span class=\"_ _2\"></span>s and use<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>tual me<span class=\"_ _2\"></span>ans to bene<span class=\"_ _2\"></span>fit wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate an<span class=\"_ _2\"></span>d pos<span class=\"_ _2\"></span>sible. Th<span class=\"_ _2\"></span>e Group has a s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant deg<span class=\"_ _2\"></span>ree of influe<span class=\"_ _2\"></span>nce over it<span class=\"_ _2\"></span>s supp<span class=\"_ _2\"></span>ly chain w<span class=\"_ _2\"></span>hich enab<span class=\"_ _2\"></span>les it to ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vely mana<span class=\"_ _2\"></span>ge the ri<span class=\"_ _2\"></span>sk in this area.<span class=\"_ _2d6\"> </span>Interest r<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has an e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure to interes<span class=\"_ _2\"></span>t rate risk onl<span class=\"_ _2\"></span>y on it<span class=\"_ _2\"></span>s bor<span class=\"_ _2\"></span>rowings w<span class=\"_ _2\"></span>hich are at va<span class=\"_ _2\"></span>riabl<span class=\"_ _2\"></span>e rates of interes<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he loans f<span class=\"_ _2\"></span>rom HSBC, referre<span class=\"_ _2\"></span>d to in note 16, and the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y are at var<span class=\"_ _2\"></span>iable rate<span class=\"_ _2\"></span>s of interes<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Group do<span class=\"_ _2\"></span>es not m<span class=\"_ _2\"></span>anage thi<span class=\"_ _2\"></span>s risk throu<span class=\"_ _2\"></span>gh the use o<span class=\"_ _2\"></span>f financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of a 100 bps in<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e in the interes<span class=\"_ _2\"></span>t rate charg<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e HSBC loa<span class=\"_ _2\"></span>ns would re<span class=\"_ _2\"></span>duce profit i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>5 by \u00a30.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.3m<span class=\"_ _0\"></span>). The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 1<span class=\"_ _0\"></span>00 b<span class=\"_ _2\"></span>ps increa<span class=\"_ _2\"></span>se in the inte<span class=\"_ _2\"></span>rest rate cha<span class=\"_ _2\"></span>rged o<span class=\"_ _2\"></span>n the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y wo<span class=\"_ _2\"></span>uld reduce p<span class=\"_ _2\"></span>rofit in<span class=\"_ gs5a\"> </span>F<span class=\"_ _2\"></span>Y 2025 by \u00a30.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.<span class=\"_ _14\"></span>1m<span class=\"_ _0\"></span>).<span class=\"_ _2d6\"> </span>Capita<span class=\"_ _2\"></span>l management<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup def<span class=\"_ _2\"></span>ines th<span class=\"_ _2\"></span>e capi<span class=\"_ _2\"></span>tal that i<span class=\"_ _2\"></span>t manage<span class=\"_ _2\"></span>s as the Gro<span class=\"_ _2\"></span>up\u2019s t<span class=\"_ _0\"></span>otal e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The G<span class=\"_ _2\"></span>roup\u2019s polic<span class=\"_ _2\"></span>y for manag<span class=\"_ _2\"></span>ing cap<span class=\"_ _2\"></span>ital is to ma<span class=\"_ _2\"></span>intain a s<span class=\"_ _2\"></span>trong balance s<span class=\"_ _2\"></span>heet w<span class=\"_ _2\"></span>ith the o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive of maint<span class=\"_ _2\"></span>aining cus<span class=\"_ _2\"></span>tomer<span class=\"_ _0\"></span>, suppli<span class=\"_ _2\"></span>er and inves<span class=\"_ _2\"></span>tor confi<span class=\"_ _2\"></span>dence in th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss and to ensur<span class=\"_ _2\"></span>e that the Gro<span class=\"_ _2\"></span>up has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent reso<span class=\"_ _2\"></span>urces to be ab<span class=\"_ _2\"></span>le to inves<span class=\"_ _2\"></span>t in the future d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd grow<span class=\"_ _2\"></span>th of th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss.<span class=\"_ _2d6\"> </span>Share buy<span class=\"_ _2\"></span>back<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ow includ<span class=\"_ _2\"></span>ed as an op<span class=\"_ _2\"></span>tion for fut<span class=\"_ _2\"></span>ure shareho<span class=\"_ _2\"></span>lder re<span class=\"_ _2\"></span>turns, al<span class=\"_ _2\"></span>ongsid<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cial div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds, wit<span class=\"_ _2\"></span>hin our ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ation poli<span class=\"_ _2\"></span>cy. T<span class=\"_ _b\"></span>o ensu<span class=\"_ _2\"></span>re the Bo<span class=\"_ _2\"></span>ard has the n<span class=\"_ _2\"></span>eces<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y fl<span class=\"_ _2\"></span>exib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, there is a re<span class=\"_ _2\"></span>solut<span class=\"_ _2\"></span>ion pro<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed at eac<span class=\"_ _2\"></span>h AGM to author<span class=\"_ _2\"></span>ise the Compa<span class=\"_ _2\"></span>ny to make one or mor<span class=\"_ _2\"></span>e market purchas<span class=\"_ _2\"></span>es of it<span class=\"_ _2\"></span>s ordinar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res up to a ma<span class=\"_ _2\"></span>ximum numb<span class=\"_ _2\"></span>er of share<span class=\"_ _2\"></span>s equal to 10% of its issu<span class=\"_ _2\"></span>ed ordi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y share ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>s at the date of t<span class=\"_ _2\"></span>he Not<span class=\"_ _2\"></span>ice of Annual G<span class=\"_ _2\"></span>eneral M<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>ing.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s capit<span class=\"_ _2\"></span>al and equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ratio is as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span><table class=\"s w1ad h119\" id=\"_9c80acdc-1e8e-4081-85ef-e391bc811af9\"><tr><td></td><td class=\"t m0 x536 h2b y3171 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3171 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3172 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3172 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3172 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd7 w37e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>q<span class=\"_ _c\"></span>u<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85a y2fd7 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">4<span class=\"_ _2\"></span>31.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85b y2fd7 wcc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">4<span class=\"_ _c\"></span>61.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w37f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>s<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85c y2fe4 w380 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">566.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85d y2fe4 w152 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">592.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w381 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Equi<span class=\"_ _2\"></span>ty ra<span class=\"_ _2\"></span>tio<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85e y2f69 w338 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls132 ws9f\">76%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85f y2f69 w382 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">78%<span class=\"_ _2d6\"> </span></div></td></tr></table>Financial in<span class=\"_ _2\"></span>strument<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Su<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es of fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s<table class=\"s w383 h11a\" id=\"_a11498a7-8af3-437e-9b4f-9db5bf33e362\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h2a y3173 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c5\"> </span> <span class=\"_ _101\"> </span> <span class=\"_ _149\"> </span><span class=\"lsc5 wsd4\">C<span class=\"_ _0\"></span>arry<span class=\"_ _2\"></span>ing amount<span class=\"_ _0\"></span> and fair v<span class=\"_ _0\"></span>alue<span class=\"_ _2d6\"> </span></span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20b h2b y3174 ff34 fs12 fc4 sc0 lse6 ws26\">2025</td><td class=\"t m0 x860 h2a y3174 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3175 w384 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x861 y3175 w385 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 lse8 wsf6\">N<span class=\"_ _2\"></span>ote<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x862 y3175 w386 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">Clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nder I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x20e h2b y3176 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7da h2a y3176 ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3177 ff34 fs3 fc6 sc0 lsc1 wsd1\">Financial assets<span class=\"_ _25d\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y309e w387 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y309e w388 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x864 y3178 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x865 y3178 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y3179 ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5d w389 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Unquote<span class=\"_ _2\"></span>d investm<span class=\"_ _2\"></span>ents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x866 y2f5d w128 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x867 y2f5d w38a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5b ws62\">F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TPL<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y2f5d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2f5d w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317a w38b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ot<span class=\"_ _2\"></span>her financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x868 y317a w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x869 y317a w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86a y317a w28d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317b w95 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86b y317b w96 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86c y317b w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86d y317b w38d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86e y317b w38e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">34.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w9d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x86f y2f60 w38f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x870 y2f60 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x871 y2f60 w14c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">29.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y317c ff34 fs3 fc6 sc0 ls6 ws5\">Financial liab<span class=\"_ _2\"></span>ilities<span class=\"_ _1a8\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _14b\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y317d w387 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y317d w388 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x872 y30cd w5e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x873 y30cd wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y317e ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w390 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e withi<span class=\"_ _2\"></span>n one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x874 y317f w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y317f w391 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amortised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x875 y317f w392 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x876 y317f w393 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w394 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x877 y3010 w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x878 y3010 w395 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x879 y3010 wb3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>2.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87a y3010 wb4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>32.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 wbe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87b y2f69 w396 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87c y2f69 w397 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">O<span class=\"_ _2\"></span>ther fi<span class=\"_ _2\"></span>nancial liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87d y2f69 wc0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x555 y2f69 wc1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsdb ws1d6\">(3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr></table>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>All fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at fair value are c<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>orise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he except<span class=\"_ _2\"></span>ion of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in unquote<span class=\"_ _2\"></span>d compa<span class=\"_ _2\"></span>nies and ot<span class=\"_ _2\"></span>her finan<span class=\"_ _2\"></span>cial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at fair va<span class=\"_ _2\"></span>lue whic<span class=\"_ _2\"></span>h are categ<span class=\"_ _2\"></span>oris<span class=\"_ _2\"></span>ed as Le<span class=\"_ _2\"></span>vel 3. Se<span class=\"_ _2\"></span>e note 1<span class=\"_ _b\"></span>2 for fu<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails. T<span class=\"_ _2\"></span>he maturi<span class=\"_ _2\"></span>ty p<span class=\"_ _2\"></span>rofiles of t<span class=\"_ _2\"></span>he der<span class=\"_ _2\"></span>ivativ<span class=\"_ _2\"></span>e instru<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in desi<span class=\"_ _2\"></span>gnated he<span class=\"_ _2\"></span>dge a<span class=\"_ _2\"></span>ccounting relati<span class=\"_ _2\"></span>onships a<span class=\"_ _2\"></span>nd trade r<span class=\"_ _2\"></span>eceiva<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re given on<span class=\"_ gs5a\"> </span>pag<span class=\"_ _2\"></span>es 1<span class=\"_ _0\"></span>59 and 1<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>0 resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. Informatio<span class=\"_ _2\"></span>n on the matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the finan<span class=\"_ _2\"></span>cial liabil<span class=\"_ _2\"></span>ities is i<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d both w<span class=\"_ _2\"></span>ithin this n<span class=\"_ _2\"></span>ote and wit<span class=\"_ _2\"></span>hin note<span class=\"_ gs5a\"> </span>16. For trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payable<span class=\"_ _2\"></span>s there a<span class=\"_ _2\"></span>re no amount<span class=\"_ _2\"></span>s due a<span class=\"_ _2\"></span>fter o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he majo<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y falling due in 3<span class=\"_ _2\"></span>0 days or l<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>. All fair value<span class=\"_ gs5a\"> </span>measure<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are recurring.<span class=\"_ _2d6\"> </span>Reco<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>n ne<span class=\"_ _2\"></span>t deb<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span>Net (de<span class=\"_ _2\"></span>bt)<span class=\"_ _2\"></span>/fun<span class=\"_ _2\"></span>ds consis<span class=\"_ _2\"></span>ts of c<span class=\"_ _2\"></span>ash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s tog<span class=\"_ _2\"></span>ether w<span class=\"_ _2\"></span>ith oth<span class=\"_ _2\"></span>er financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets (w<span class=\"_ _2\"></span>ithin curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets), long<span class=\"_ _2\"></span>-term a<span class=\"_ _2\"></span>nd shor<span class=\"_ _2\"></span>t-term loans a<span class=\"_ _2\"></span>nd finance l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w398 h11b\" id=\"_0bc28cf5-51a0-49e9-b463-9d0d26388539\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y3180 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y3181 ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x860 h2b y3182 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3183 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3184 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x880 h2b y3185 ff34 fs12 fc4 sc0 lse5 wsb9\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3186 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3186 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3187 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x882 h2b y3188 ff34 fs12 fc4 sc0 lse6 ws26\"> 2025</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3189 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x884 h2a y318b ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2b y318c ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w399 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2fd6 w84 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2fd6 w19a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">29.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x887 y2fd6 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(5<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x888 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x889 y2fd6 w183 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">24.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88b y2fd7 w39b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88c y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88d y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88e y2fd7 w39d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w39f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x891 y2fe4 w2a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x892 y2fe4 w3a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x893 y2fe4 w3a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">(8<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x894 y2f69 w3a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x31b y2f69 wc3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x538 y2f69 w103 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x895 y2f69 w3a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w2a8 h11c\" id=\"_5f65da9b-b20a-47bb-b222-d2d589fd9c4b\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y318d ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y318e ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x20c h2a y318f ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3190 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3191 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x896 h2a y3192 ff33 fs12 fc4 sc0 lsc3 wsd2\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3193 ff33 fs12 fc4 sc0 ls115 ws166\"> 2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3193 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3194 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x860 h2a y3195 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3196 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f5 h2a y3198 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3199 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w399 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2f94 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2f94 w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">33.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x897 y2f94 w341 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls65 ws6b\">(<span class=\"_ _2\"></span>3.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x898 y2f94 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2f94 w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">2<span class=\"_ _2\"></span>9.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w3a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Other financial assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x899 y2fd6 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89a y2fd6 w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89b y2fd6 w3a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89c y2fd6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89d y2fd6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89e y2fd7 w3a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89f y2fd7 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a0 y2fd7 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a1 y2fd7 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w3a7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y2fe4 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a2 y2fe4 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a3 y2fe4 w39f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8a4 y2f69 w3a8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(16<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a5 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a6 y2f69 w3a9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>Company<span class=\"_ _2d6\"> </span>The o<span class=\"_ _2\"></span>nly rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es of the Compa<span class=\"_ _2\"></span>ny are amount<span class=\"_ _2\"></span>s owe<span class=\"_ _2\"></span>d by subsidia<span class=\"_ _2\"></span>ry u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se are ca<span class=\"_ _2\"></span>rrie<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t subse<span class=\"_ _2\"></span>quent to<span class=\"_ gs5a\"> </span>initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span>The fu<span class=\"_ _2\"></span>ture ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed by subsi<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>y unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aking<span class=\"_ _2\"></span>s are consid<span class=\"_ _2\"></span>ered to be im<span class=\"_ _2\"></span>material an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re no ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted credi<span class=\"_ _2\"></span>t loss<span class=\"_ _2\"></span>es have b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has issue<span class=\"_ _2\"></span>d financia<span class=\"_ _2\"></span>l guarantee co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to gua<span class=\"_ _2\"></span>rantee the in<span class=\"_ _2\"></span>debte<span class=\"_ _2\"></span>dnes<span class=\"_ _2\"></span>s of other com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s within i<span class=\"_ _2\"></span>ts Gro<span class=\"_ _2\"></span>up as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 in favour of Barclay<span class=\"_ _2\"></span>s Bank P<span class=\"_ _2\"></span>LC (\u2018Barclay<span class=\"_ _2\"></span>s\u2019) to cover any liab<span class=\"_ _2\"></span>ilities d<span class=\"_ _2\"></span>ue to Barclay<span class=\"_ _2\"></span>s by the Company and i<span class=\"_ _2\"></span>ts fell<span class=\"_ _2\"></span>ow UK sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es up to<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>max<span class=\"_ _2\"></span>imum value of \u00a31<span class=\"_ _b\"></span>2m; and<span class=\"_ _2d6\"> </span>\u2022 in favour of HSBC B<span class=\"_ _2\"></span>ank (C<span class=\"_ _0\"></span>hina) C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s due to HSBC by V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL (se<span class=\"_ _2\"></span>e note 16)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of default is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d remote an<span class=\"_ _2\"></span>d therefor<span class=\"_ _2\"></span>e the es<span class=\"_ _2\"></span>timated f<span class=\"_ _2\"></span>inancial ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of is<span class=\"_ _2\"></span>suing is \u00a3nil (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil). The fair val<span class=\"_ _2\"></span>ue of<span class=\"_ gs5a\"> </span>the is<span class=\"_ _2\"></span>sued fina<span class=\"_ _2\"></span>ncial guarante<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s is de<span class=\"_ _2\"></span>emed to b<span class=\"_ _2\"></span>e immateria<span class=\"_ _2\"></span>l.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Derivativ<span class=\"_ _0\"></span>e financial<span class=\"_ _0\"></span> instruments and hedging<span class=\"_ _0\"></span> activit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents a<span class=\"_ _2\"></span>re primaril<span class=\"_ _2\"></span>y used by t<span class=\"_ _2\"></span>he Group to ma<span class=\"_ _2\"></span>nage it<span class=\"_ _2\"></span>s ex<span class=\"_ _2\"></span>posure to cha<span class=\"_ _2\"></span>nges in for<span class=\"_ _2\"></span>eign exchan<span class=\"_ _2\"></span>ge rates re<span class=\"_ _2\"></span>lating to over<span class=\"_ _2\"></span>seas s<span class=\"_ _2\"></span>ales a<span class=\"_ _2\"></span>nd purchas<span class=\"_ _2\"></span>es. I<span class=\"_ _2\"></span>n accordance w<span class=\"_ _2\"></span>ith it<span class=\"_ _2\"></span>s treasu<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y polic<span class=\"_ _2\"></span>y, the Group d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold or i<span class=\"_ _2\"></span>ssue d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s for tradi<span class=\"_ _0\"></span>ng purposes.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup hed<span class=\"_ _2\"></span>ges a p<span class=\"_ _2\"></span>ropor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ion of it<span class=\"_ _2\"></span>s net fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>t sal<span class=\"_ _2\"></span>es, purcha<span class=\"_ _2\"></span>ses an<span class=\"_ _2\"></span>d exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s which are d<span class=\"_ _2\"></span>enom<span class=\"_ _2\"></span>inated in a forei<span class=\"_ _2\"></span>gn curren<span class=\"_ _2\"></span>cy (cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ge) using for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he Bo<span class=\"_ _2\"></span>ard is resp<span class=\"_ _2\"></span>onsibl<span class=\"_ _2\"></span>e for set<span class=\"_ _2\"></span>ting t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ging pol<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>y which is d<span class=\"_ _2\"></span>etail<span class=\"_ _2\"></span>ed over<span class=\"_ _2\"></span>leaf. The po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y is revi<span class=\"_ _2\"></span>ewed and a<span class=\"_ _2\"></span>pprove<span class=\"_ _2\"></span>d annually by th<span class=\"_ _2\"></span>e Board. H<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ing is only a<span class=\"_ _2\"></span>pplie<span class=\"_ _2\"></span>d for the mo<span class=\"_ _2\"></span>st sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant currenc<span class=\"_ _2\"></span>y e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures wh<span class=\"_ _2\"></span>ich are revi<span class=\"_ _2\"></span>ewed annually a<span class=\"_ _2\"></span>longsi<span class=\"_ _2\"></span>de the p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y. During F<span class=\"_ _2\"></span>Y 2025 the curren<span class=\"_ _2\"></span>cies he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d were US Do<span class=\"_ _2\"></span>llar and Euro (F<span class=\"_ _2\"></span>Y 2024: US Dollar and Euro). At the incept<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e transa<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>on, the Gro<span class=\"_ _2\"></span>up doc<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s the rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p bet<span class=\"_ _2\"></span>wee<span class=\"_ _2\"></span>n hedg<span class=\"_ _2\"></span>ing instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s and he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items includ<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her or n<span class=\"_ _2\"></span>ot a net po<span class=\"_ _2\"></span>sition i<span class=\"_ _2\"></span>s being h<span class=\"_ _2\"></span>edge<span class=\"_ _2\"></span>d. A conclusi<span class=\"_ _2\"></span>on is reac<span class=\"_ _2\"></span>hed as to w<span class=\"_ _2\"></span>hether t<span class=\"_ _2\"></span>he trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion qua<span class=\"_ _2\"></span>lifie<span class=\"_ _2\"></span>s as a cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dge. Det<span class=\"_ _2\"></span>ails on he<span class=\"_ _2\"></span>dge d<span class=\"_ _2\"></span>ocume<span class=\"_ _2\"></span>ntati<span class=\"_ _2\"></span>on are show<span class=\"_ _2\"></span>n bel<span class=\"_ _2\"></span>ow.<span class=\"_ _2d6\"> </span>Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span>\u2022 trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; \u2022 the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and \u2022 the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date. Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span>\u2022 other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; \u2022 the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and \u2022 the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h flow he<span class=\"_ _2\"></span>dg<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s per<span class=\"_ _2\"></span>mit<span class=\"_ _2\"></span>ted by IF<span class=\"_ _2\"></span>RS 9 B.6<span class=\"_ _2\"></span>.6.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>, t<span class=\"_ _2\"></span>he Group d<span class=\"_ _2\"></span>esignate<span class=\"_ _2\"></span>s overall ne<span class=\"_ _2\"></span>t posit<span class=\"_ _2\"></span>ions as he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>d items wh<span class=\"_ _2\"></span>en:<span class=\"_ _2d6\"> </span>\u2022 trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are ma<span class=\"_ _2\"></span>naged a<span class=\"_ _2\"></span>s net po<span class=\"_ _2\"></span>sitio<span class=\"_ _2\"></span>ns for risk mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt purpo<span class=\"_ _2\"></span>ses; \u2022 the he<span class=\"_ _2\"></span>dge<span class=\"_ _2\"></span>s are for foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>ks; and \u2022 the init<span class=\"_ _2\"></span>ial hed<span class=\"_ _2\"></span>ge de<span class=\"_ _2\"></span>signatio<span class=\"_ _2\"></span>n and do<span class=\"_ _2\"></span>cument<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>n set out h<span class=\"_ _2\"></span>ow the ite<span class=\"_ _2\"></span>ms within t<span class=\"_ _2\"></span>he net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on will af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. The G<span class=\"_ _2\"></span>roup als<span class=\"_ _2\"></span>o docum<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s its a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ssme<span class=\"_ _2\"></span>nt, both at h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e incepti<span class=\"_ _2\"></span>on and on an o<span class=\"_ _2\"></span>ngoin<span class=\"_ _2\"></span>g basis, of w<span class=\"_ _2\"></span>heth<span class=\"_ _2\"></span>er the de<span class=\"_ _2\"></span>rivati<span class=\"_ _2\"></span>ves that a<span class=\"_ _2\"></span>re used in hed<span class=\"_ _2\"></span>ging trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions are e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive in of<span class=\"_ _2\"></span>fse<span class=\"_ _2\"></span>ttin<span class=\"_ _2\"></span>g change<span class=\"_ _2\"></span>s in cash f<span class=\"_ _2\"></span>lows of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed items<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are initiall<span class=\"_ _2\"></span>y reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>t fair value, with m<span class=\"_ _2\"></span>ost hav<span class=\"_ _2\"></span>ing maturi<span class=\"_ _2\"></span>ties of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han one year a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>he balan<span class=\"_ _2\"></span>ce shee<span class=\"_ _2\"></span>t date. Whe<span class=\"_ _2\"></span>re a deri<span class=\"_ _2\"></span>vative f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent is des<span class=\"_ _2\"></span>ignated as a h<span class=\"_ _2\"></span>edge o<span class=\"_ _2\"></span>f the varia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y in cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s of a recog<span class=\"_ _2\"></span>nised a<span class=\"_ _2\"></span>sset o<span class=\"_ _2\"></span>r liabilit<span class=\"_ _2\"></span>y, or a highly p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>le forec<span class=\"_ _2\"></span>ast t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on, the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of change<span class=\"_ _2\"></span>s in fair value is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in equ<span class=\"_ _2\"></span>ity v<span class=\"_ _2\"></span>ia the Conso<span class=\"_ _2\"></span>lidated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensive i<span class=\"_ _2\"></span>ncome. Th<span class=\"_ _2\"></span>e gain or lo<span class=\"_ _2\"></span>ss rela<span class=\"_ _2\"></span>ting to the ine<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d imme<span class=\"_ _2\"></span>diately in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses.<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion of any cum<span class=\"_ _2\"></span>ulative ga<span class=\"_ _2\"></span>in or los<span class=\"_ _2\"></span>s exis<span class=\"_ _2\"></span>ting in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is align<span class=\"_ _2\"></span>ed to the timi<span class=\"_ _2\"></span>ng of the he<span class=\"_ _2\"></span>dged t<span class=\"_ _2\"></span>ransac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on impa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ing the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>atement an<span class=\"_ _2\"></span>d is class<span class=\"_ _2\"></span>ified a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 hed<span class=\"_ _2\"></span>ging of a net p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on \u2013 the cumul<span class=\"_ _2\"></span>ative gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s transfer<span class=\"_ _2\"></span>red from e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y is se<span class=\"_ _2\"></span>parately p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted on the face of t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement w<span class=\"_ _2\"></span>ithin gains<span class=\"_ _c\"></span>/l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y net he<span class=\"_ _2\"></span>dging. Sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ent revaluati<span class=\"_ _2\"></span>ons pri<span class=\"_ _2\"></span>or to the se<span class=\"_ _2\"></span>ttl<span class=\"_ _2\"></span>ement d<span class=\"_ _2\"></span>ate are includ<span class=\"_ _2\"></span>ed in sales, marketi<span class=\"_ _0\"></span>ng and admi<span class=\"_ _0\"></span>nistrative expenses; and<span class=\"_ _2d6\"> </span>\u2022 other c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>es \u2013 cumula<span class=\"_ _2\"></span>tive gain o<span class=\"_ _2\"></span>r loss e<span class=\"_ _2\"></span>xis<span class=\"_ _2\"></span>ting in equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y at the tim<span class=\"_ _2\"></span>e when th<span class=\"_ _2\"></span>e forec<span class=\"_ _2\"></span>ast tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n occur<span class=\"_ _2\"></span>s is recog<span class=\"_ _2\"></span>nised in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt in the corre<span class=\"_ _2\"></span>spon<span class=\"_ _2\"></span>ding line that t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m goe<span class=\"_ _2\"></span>s through, b<span class=\"_ _2\"></span>eing reve<span class=\"_ _2\"></span>nue, cost of s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>r sale<span class=\"_ _2\"></span>s, marketing and admini<span class=\"_ _0\"></span>strative expenses.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n a forec<span class=\"_ _2\"></span>ast trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n is no lon<span class=\"_ _2\"></span>ger ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to occur<span class=\"_ _0\"></span>, and there<span class=\"_ _2\"></span>fore doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria for c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedg<span class=\"_ _2\"></span>e accounting, t<span class=\"_ _2\"></span>he cumulati<span class=\"_ _2\"></span>ve gain or l<span class=\"_ _2\"></span>oss that w<span class=\"_ _2\"></span>as repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ted in equi<span class=\"_ _2\"></span>ty is i<span class=\"_ _2\"></span>mmedia<span class=\"_ _2\"></span>tely trans<span class=\"_ _2\"></span>ferred to t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment, th<span class=\"_ _2\"></span>rough s<span class=\"_ _2\"></span>ales, ma<span class=\"_ _2\"></span>rketing and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>Hedge<span class=\"_ _b\"></span> documentatio<span class=\"_ _0\"></span>n and<span class=\"_ _b\"></span> ef<span class=\"_ _2\"></span>fectiv<span class=\"_ _0\"></span>eness<span class=\"_ _0\"></span> testi<span class=\"_ _0\"></span>ng<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>ocum<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion includ<span class=\"_ _2\"></span>es id<span class=\"_ _2\"></span>entifi<span class=\"_ _2\"></span>catio<span class=\"_ _2\"></span>n of the he<span class=\"_ _2\"></span>dging item<span class=\"_ _2\"></span>(s), the nature of the r<span class=\"_ _2\"></span>isk bein<span class=\"_ _2\"></span>g hedg<span class=\"_ _2\"></span>ed and ho<span class=\"_ _2\"></span>w the Group w<span class=\"_ _2\"></span>ill as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s whether the hedging rel<span class=\"_ _0\"></span>ationship meets the hedge effec<span class=\"_ _2\"></span>tiveness requiremen<span class=\"_ _0\"></span>ts. Hed<span class=\"_ _2\"></span>ge ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>nes<span class=\"_ _2\"></span>s is a qualit<span class=\"_ _2\"></span>ative as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss pe<span class=\"_ _2\"></span>rfo<span class=\"_ _2\"></span>rmed in a<span class=\"_ _2\"></span>ccordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FRS 9. A he<span class=\"_ _2\"></span>dging rela<span class=\"_ _2\"></span>tionshi<span class=\"_ _2\"></span>p qualifi<span class=\"_ _2\"></span>es for<span class=\"_ gs5a\"> </span>hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g if it me<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>ll the follo<span class=\"_ _2\"></span>wing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>enes<span class=\"_ _2\"></span>s requirem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 there is a<span class=\"_ _2\"></span>n econo<span class=\"_ _2\"></span>mic relat<span class=\"_ _2\"></span>ionship b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>he hed<span class=\"_ _2\"></span>ged ite<span class=\"_ _2\"></span>m and the he<span class=\"_ _2\"></span>dging ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ent; \u2022 the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of the c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk doe<span class=\"_ _2\"></span>s not do<span class=\"_ _2\"></span>minate the valu<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s that resul<span class=\"_ _2\"></span>t from the e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c relatio<span class=\"_ _2\"></span>nship; and \u2022 the he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o of the he<span class=\"_ _2\"></span>dging rel<span class=\"_ _2\"></span>ationshi<span class=\"_ _2\"></span>p is the s<span class=\"_ _2\"></span>ame as that u<span class=\"_ _2\"></span>sed for ri<span class=\"_ _2\"></span>sk manage<span class=\"_ _2\"></span>ment pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es. For f<span class=\"_ _2\"></span>inancial ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents n<span class=\"_ _2\"></span>ot desi<span class=\"_ _2\"></span>gnated in he<span class=\"_ _2\"></span>dge accou<span class=\"_ _2\"></span>nting relati<span class=\"_ _2\"></span>onships o<span class=\"_ _2\"></span>r that do n<span class=\"_ _2\"></span>ot meet t<span class=\"_ _2\"></span>he criter<span class=\"_ _2\"></span>ia for hed<span class=\"_ _2\"></span>ge accountin<span class=\"_ _2\"></span>g, the<span class=\"_ gs5a\"> </span>gain o<span class=\"_ _2\"></span>r los<span class=\"_ _2\"></span>s on reme<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt to fair value is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d immed<span class=\"_ _2\"></span>iately in th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent throu<span class=\"_ _2\"></span>gh sal<span class=\"_ _2\"></span>es, marketin<span class=\"_ _2\"></span>g and administrative<span class=\"_ _0\"></span> expenses.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Cu<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y r<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>k<span class=\"_ _2d6\"> </span>Currently, the Group ex<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s in exces<span class=\"_ _2\"></span>s of 97% of sales fro<span class=\"_ _2\"></span>m the UK an<span class=\"_ _2\"></span>d also imp<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s raw materials f<span class=\"_ _2\"></span>rom over<span class=\"_ _2\"></span>seas<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Currenc<span class=\"_ _2\"></span>y risk is mana<span class=\"_ _2\"></span>ged by th<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>urrenc<span class=\"_ _2\"></span>y Commit<span class=\"_ _2\"></span>tee, w<span class=\"_ _2\"></span>hich is chaire<span class=\"_ _2\"></span>d by the CFO an<span class=\"_ _2\"></span>d compris<span class=\"_ _2\"></span>es the CEO and s<span class=\"_ _2\"></span>enior f<span class=\"_ _2\"></span>inance exe<span class=\"_ _2\"></span>cutive<span class=\"_ _2\"></span>s. It<span class=\"_ gs5a\"> </span>me<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s monthl<span class=\"_ _2\"></span>y to revie<span class=\"_ _2\"></span>w and manag<span class=\"_ _2\"></span>e the Group\u2019s curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y hedgin<span class=\"_ _2\"></span>g ac<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ties, i<span class=\"_ _2\"></span>n line wit<span class=\"_ _2\"></span>h the hed<span class=\"_ _2\"></span>ging po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y approv<span class=\"_ _2\"></span>ed by the Bo<span class=\"_ _2\"></span>ard.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s hedging p<span class=\"_ _2\"></span>olic<span class=\"_ _2\"></span>y is to de<span class=\"_ _2\"></span>fer the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t on profit<span class=\"_ _2\"></span>s of cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y movem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s by hedgi<span class=\"_ _2\"></span>ng:<span class=\"_ _2d6\"> </span>\u2022 a minimum of 8<span class=\"_ _2\"></span>0% and a max<span class=\"_ _2\"></span>imum of 100% of proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures aris<span class=\"_ _2\"></span>ing from trad<span class=\"_ _2\"></span>ing in the for<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>coming six-<span class=\"_ _2\"></span>month pe<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>d; an<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span>\u2022 a minimum of 75% and a maximum of 100% of pro<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>ted tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>osures a<span class=\"_ _2\"></span>rising in th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing six-<span class=\"_ _2\"></span>month p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Profi<span class=\"_ _2\"></span>tabili<span class=\"_ _2\"></span>ty c<span class=\"_ _2\"></span>an var<span class=\"_ _2\"></span>y due to t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of fl<span class=\"_ _2\"></span>uctu<span class=\"_ _2\"></span>ating exchan<span class=\"_ _2\"></span>ge rates on t<span class=\"_ _2\"></span>he unhe<span class=\"_ _2\"></span>dged p<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of the trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sures and f<span class=\"_ _2\"></span>rom revis<span class=\"_ _2\"></span>ed fore<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>ts of futu<span class=\"_ _2\"></span>re trading, w<span class=\"_ _2\"></span>hich c<span class=\"_ _2\"></span>an lead to an a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment of curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y cover in pla<span class=\"_ _2\"></span>ce. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, the Group in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>s a number of for<span class=\"_ _2\"></span>eign subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s. A<span class=\"_ _2\"></span>s a resul<span class=\"_ _2\"></span>t of thes<span class=\"_ _2\"></span>e facto<span class=\"_ _2\"></span>rs, t<span class=\"_ _2\"></span>he Group\u2019s financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are ex<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed to curren<span class=\"_ _2\"></span>cy f<span class=\"_ _2\"></span>luc<span class=\"_ _2\"></span>tuations<span class=\"_ _2\"></span>. The c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es giv<span class=\"_ _2\"></span>ing rise to t<span class=\"_ _2\"></span>his translati<span class=\"_ _2\"></span>on risk ar<span class=\"_ _2\"></span>e primaril<span class=\"_ _2\"></span>y US Dolla<span class=\"_ _2\"></span>r and Euro. Sensitivity an<span class=\"_ _0\"></span>alysis<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of a 5% strength<span class=\"_ _2\"></span>ening in th<span class=\"_ _2\"></span>e average Sterling<span class=\"_ _2\"></span>/<span class=\"_ _c\"></span>US Dollar, S<span class=\"_ _0\"></span>terling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro, and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminb<span class=\"_ _2\"></span>i rates red<span class=\"_ _2\"></span>uces profi<span class=\"_ _2\"></span>t for 2025 by \u00a33.<span class=\"_ _0\"></span>9m, \u00a34.7<span class=\"_ _b\"></span>m a<span class=\"_ _2\"></span>nd \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.5m, \u00a34.<span class=\"_ _b\"></span>7m and \u00a31<span class=\"_ _b\"></span>.2m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively. The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 5<span class=\"_ _0\"></span>% stre<span class=\"_ _2\"></span>ngthen<span class=\"_ _2\"></span>ing in the avera<span class=\"_ _2\"></span>ge Sterling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>US Do<span class=\"_ _2\"></span>llar<span class=\"_ _b\"></span>, Sterlin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminbi rate<span class=\"_ _2\"></span>s reduce<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y for 2025 by \u00a30.9m, \u00a30.<span class=\"_ _0\"></span>9m and \u00a31<span class=\"_ _b\"></span>.5m (F<span class=\"_ _2\"></span>Y 2024: reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons of \u00a31<span class=\"_ _b\"></span>.4m, \u00a31<span class=\"_ _b\"></span>.0m a<span class=\"_ _2\"></span>nd \u00a32.3m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively.<span class=\"_ _2d6\"> </span>In accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h IFR<span class=\"_ _2\"></span>S 9, the fair valu<span class=\"_ _2\"></span>e of gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised o<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low hed<span class=\"_ _2\"></span>ges is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e Consolidate<span class=\"_ _2\"></span>d income st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s par<span class=\"_ _2\"></span>t of gros<span class=\"_ _2\"></span>s profit.<span class=\"_ _2d6\"> </span>The n<span class=\"_ _2\"></span>otiona<span class=\"_ _2\"></span>l contrac<span class=\"_ _2\"></span>t amount<span class=\"_ _2\"></span>, carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and fair value of t<span class=\"_ _2\"></span>he Group\u2019s for<span class=\"_ _2\"></span>ward exchan<span class=\"_ _2\"></span>ge contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps are a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w33b h10e\" id=\"_1b86e3e0-5c73-4620-bde2-4a0ed5c54580\"><tr><td></td><td></td><td class=\"c n x7d1 y3119 w33c h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7d2 y3119 w33d h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x5b6 h2b y311a ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d3 h2b y311b ff34 fs12 fc4 sc0 ls10d ws113\">Carr<span class=\"_ _2\"></span>ying<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y311c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y311d ff33 fs12 fc4 sc0 lsc5 wsd4\">Carrying<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y311e ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7d6 h2b y311f ff34 fs12 fc4 sc0 ls1 ws1\">am<span class=\"_ _2\"></span>ount a<span class=\"_ _2\"></span>nd </td><td class=\"t m0 x7d7 h2a y3120 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7d8 h2a y3121 ff33 fs12 fc4 sc0 ls1 ws1\">amo<span class=\"_ _2\"></span>unt and </td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y3122 ff34 fs12 fc4 sc0 lse9 wsf7\">amount </td><td class=\"t m0 x469 h2b y3123 ff34 fs12 fc4 sc0 ls1 ws1\">fair v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>e </td><td class=\"t m0 x46e h2a y3124 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d9 h2a y3125 ff33 fs12 fc4 sc0 ls1 ws1\">fair va<span class=\"_ _2\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2e3 h2b y3126 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x5ad h2b y3127 ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m <span class=\"_ _1e\"> </span><span class=\"ff33\"> </span></td><td class=\"t m0 x20e h2a y3128 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7da h2a y3129 ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x210 y2ffd w33e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>urrent<span class=\"_ _0\"></span> asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7db y2ffd w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dc y2ffd w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dd y2ffd w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">17<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7de y2ffd w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w33f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Current liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7df y2fe4 w6f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e0 y2fe4 w340 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e1 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e2 y2fe4 w341 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7e3 y2f69 w342 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e4 y2f69 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e5 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e6 y2f69 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lues have b<span class=\"_ _2\"></span>een c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d by appl<span class=\"_ _2\"></span>ying (whe<span class=\"_ _2\"></span>re releva<span class=\"_ _2\"></span>nt), for equival<span class=\"_ _2\"></span>ent maturit<span class=\"_ _2\"></span>y pro<span class=\"_ _2\"></span>files, t<span class=\"_ _2\"></span>he rate at whi<span class=\"_ _2\"></span>ch for<span class=\"_ _2\"></span>ward cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal amou<span class=\"_ _2\"></span>nts coul<span class=\"_ _2\"></span>d be acquire<span class=\"_ _2\"></span>d at the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et date. Th<span class=\"_ _2\"></span>ese are c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy unde<span class=\"_ _2\"></span>r IFR<span class=\"_ _2\"></span>S 7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g tabl<span class=\"_ _2\"></span>e show<span class=\"_ _2\"></span>s the noti<span class=\"_ _2\"></span>onal contra<span class=\"_ _2\"></span>ct am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps by r<span class=\"_ _2\"></span>emaining matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y for which h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e accounting is ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur:<span class=\"_ _2d6\"> </span><table class=\"s w343 h115\" id=\"_0bff45fe-1fc4-4b31-95c9-00c4cb59b04e\"><tr><td></td><td></td><td></td><td class=\"c n x7e7 y312a w344 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7e8 y312a w345 h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7e9 h2b y312b ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x46c h2a y312c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7ea h2b y312d ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7eb h2b y312e ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x66a h2b y312f ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y3130 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x5ab h2a y3131 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7ec h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ee h2b y3133 ff34 fs12 fc4 sc0 lse9 wsf7\">amount<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ef h2b y3134 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x5b4 h2b y3135 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x46b h2b y3136 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f0 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\"> <span class=\"_ _3\"> </span>mo nths * </td><td class=\"t m0 x7f1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">mon ths *<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f2 h2b y3138 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7f3 h2b y3139 ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x497 h2b y313a ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x471 h2b y313b ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x5bb h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7f4 h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y313c ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y313d ff33 fs3 fc4 sc0 ls17 ws19\">For<span class=\"_ _2\"></span>ward exchange contract<span class=\"_ _2\"></span>s:<span class=\"_ _247\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff33\"> <span class=\"_ _9f\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w346 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f6 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f7 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f8 y2fd7 w348 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">34.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f9 y2fd7 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fa y2fd7 w349 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fb y2fd7 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">82.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y2fd7 w34a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fc y2fd7 w34b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w34c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fd y2fe4 w34d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fe y2fe4 w23 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">39.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2fe4 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">35<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x800 y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x801 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x802 y2fe4 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x803 y2fe4 w2c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x804 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x805 y2f69 w34e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x806 y2f69 w34f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x807 y2f69 w350 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">70.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x808 y2f69 w351 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x809 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80a y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">89.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80b y2f69 w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">79.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2f69 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>The av<span class=\"_ _2\"></span>erage e<span class=\"_ _2\"></span>xchange rates o<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>n for<span class=\"_ _2\"></span>ward curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are:<span class=\"_ _2d6\"> </span><table class=\"s w353 h116\" id=\"_2368b789-4930-43ca-be05-e52f012781f3\"><tr><td></td><td></td><td class=\"c n x80d y313e w354 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x80e y313e w33d h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y313f ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x80f h2b y3140 ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b1 h2b y3141 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x7ec h2a y3142 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3143 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3144 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x810 h2b y3145 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x811 h2b y3146 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x720 h2b y3147 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3148 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3149 ff33 fs12 fc4 sc0 ls1 ws1\"> mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7f1 h2a y314a ff33 fs12 fc4 sc0 ls171 ws185\">months</td></tr><tr><td></td><td class=\"t m0 x497 h2b y314b ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x812 h2b y314c ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x2e3 h2b y314d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x7f4 h2a y314e ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y314f ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y3150 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3010 w355 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">US Dollar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x813 y3010 w356 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>29<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x814 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x815 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x816 y3010 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x817 y3010 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x818 y3010 w358 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w359 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">Euro<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x772 y2f69 w35a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x819 y2f69 w35b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81a y2f69 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81b y2f69 w35c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81c y2f69 w35d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81d y2f69 w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>* <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Not<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l contra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>moun<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated ave<span class=\"_ _2\"></span>rage e<span class=\"_ _2\"></span>xchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t the a<span class=\"_ _2\"></span>bso<span class=\"_ _2\"></span>lute no<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>al contra<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t amou<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated average e<span class=\"_ _2\"></span>xchange rates.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es defe<span class=\"_ _2\"></span>rred in th<span class=\"_ _2\"></span>e hedgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e in equit<span class=\"_ _2\"></span>y on for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard foreign e<span class=\"_ _2\"></span>xchange cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 will b<span class=\"_ _2\"></span>e recogni<span class=\"_ _2\"></span>sed in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in whi<span class=\"_ _2\"></span>ch the he<span class=\"_ _2\"></span>dged fo<span class=\"_ _2\"></span>recas<span class=\"_ _2\"></span>t trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, whic<span class=\"_ _2\"></span>h is ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally on<span class=\"_ _2\"></span>e to t<span class=\"_ _2\"></span>wo months p<span class=\"_ _2\"></span>rior to th<span class=\"_ _2\"></span>e cash fl<span class=\"_ _2\"></span>ow occur<span class=\"_ _2\"></span>ring. At 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, there ar<span class=\"_ _2\"></span>e a number of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns which ar<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur at vario<span class=\"_ _2\"></span>us dates dur<span class=\"_ _2\"></span>ing the ne<span class=\"_ _2\"></span>xt 12 months. Dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, gains of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han \u00a30.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (F<span class=\"_ _2\"></span>Y 2024: gains of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>8m) relating to unset<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d for<span class=\"_ _2\"></span>ward exc<span class=\"_ _2\"></span>hange contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 were rel<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement o<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s which are y<span class=\"_ _2\"></span>et to set<span class=\"_ _2\"></span>tle are a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d as a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h moveme<span class=\"_ _2\"></span>nt on the c<span class=\"_ _2\"></span>ash flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. T<span class=\"_ _2\"></span>his equate<span class=\"_ _2\"></span>d to a loss of \u00a31<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m in the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: gain of \u00a32.4m).<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re was no he<span class=\"_ _2\"></span>dge in<span class=\"_ _2\"></span>effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss dur<span class=\"_ _2\"></span>ing the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: nil). The he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o is 1<span class=\"_ _b\"></span>:<span class=\"_ _0\"></span>1 in all inst<span class=\"_ _2\"></span>ances<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le granted in t<span class=\"_ _2\"></span>he previ<span class=\"_ _2\"></span>ous year are s<span class=\"_ _2\"></span>ecure<span class=\"_ _2\"></span>d and non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>interes<span class=\"_ _2\"></span>t bearin<span class=\"_ _2\"></span>g with an a<span class=\"_ _2\"></span>greed te<span class=\"_ _2\"></span>rm of 1<span class=\"_ _b\"></span>2 y<span class=\"_ _2\"></span>ears<span class=\"_ _2\"></span>, with re<span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ents comme<span class=\"_ _2\"></span>ncing from F<span class=\"_ _2\"></span>Y 2029. The l<span class=\"_ _2\"></span>oans re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>e have be<span class=\"_ _2\"></span>en discou<span class=\"_ _2\"></span>nted to pres<span class=\"_ _2\"></span>ent value, wit<span class=\"_ _2\"></span>h this dis<span class=\"_ _2\"></span>count charge in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in finance cos<span class=\"_ _2\"></span>ts in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, matching aga<span class=\"_ _2\"></span>inst wh<span class=\"_ _2\"></span>ere the inter<span class=\"_ _2\"></span>est is b<span class=\"_ _2\"></span>eing unwou<span class=\"_ _2\"></span>nd over the te<span class=\"_ _2\"></span>rm of the l<span class=\"_ _2\"></span>oan.<span class=\"_ _2d6\"> </span>The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in relatio<span class=\"_ _2\"></span>n to the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable is d<span class=\"_ _2\"></span>eem<span class=\"_ _2\"></span>ed to be l<span class=\"_ _2\"></span>ow af<span class=\"_ _2\"></span>ter consid<span class=\"_ _2\"></span>eration o<span class=\"_ _2\"></span>f the risk of d<span class=\"_ _2\"></span>efault; th<span class=\"_ _2\"></span>e debtor i<span class=\"_ _2\"></span>s conside<span class=\"_ _2\"></span>red to have cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y to me<span class=\"_ _2\"></span>et the contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l cash fl<span class=\"_ _2\"></span>ow obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s per the co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>Price risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s produc<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s contain a num<span class=\"_ _2\"></span>ber of key raw mater<span class=\"_ _2\"></span>ials and it<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>ns require en<span class=\"_ _2\"></span>ergy, notabl<span class=\"_ _2\"></span>y ele<span class=\"_ _2\"></span>ctr<span class=\"_ _2\"></span>icit<span class=\"_ _2\"></span>y and natura<span class=\"_ _2\"></span>l gas. A<span class=\"_ _2\"></span>ny increas<span class=\"_ _2\"></span>e or vola<span class=\"_ _2\"></span>tilit<span class=\"_ _2\"></span>y in price<span class=\"_ _2\"></span>s and any signi<span class=\"_ _2\"></span>fica<span class=\"_ _2\"></span>nt decre<span class=\"_ _2\"></span>ase in th<span class=\"_ _2\"></span>e availabilit<span class=\"_ _2\"></span>y of raw ma<span class=\"_ _2\"></span>terials or e<span class=\"_ _2\"></span>nergy co<span class=\"_ _2\"></span>uld af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s result<span class=\"_ _2\"></span>s. Vic<span class=\"_ _2\"></span>tre<span class=\"_ _2\"></span>x str<span class=\"_ _2\"></span>ives to o<span class=\"_ _2\"></span>btain th<span class=\"_ _2\"></span>e bes<span class=\"_ _2\"></span>t price<span class=\"_ _2\"></span>s and use<span class=\"_ _2\"></span>s contrac<span class=\"_ _2\"></span>tual me<span class=\"_ _2\"></span>ans to bene<span class=\"_ _2\"></span>fit wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate an<span class=\"_ _2\"></span>d pos<span class=\"_ _2\"></span>sible. Th<span class=\"_ _2\"></span>e Group has a s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant deg<span class=\"_ _2\"></span>ree of influe<span class=\"_ _2\"></span>nce over it<span class=\"_ _2\"></span>s supp<span class=\"_ _2\"></span>ly chain w<span class=\"_ _2\"></span>hich enab<span class=\"_ _2\"></span>les it to ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vely mana<span class=\"_ _2\"></span>ge the ri<span class=\"_ _2\"></span>sk in this area.<span class=\"_ _2d6\"> </span>Interest r<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has an e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure to interes<span class=\"_ _2\"></span>t rate risk onl<span class=\"_ _2\"></span>y on it<span class=\"_ _2\"></span>s bor<span class=\"_ _2\"></span>rowings w<span class=\"_ _2\"></span>hich are at va<span class=\"_ _2\"></span>riabl<span class=\"_ _2\"></span>e rates of interes<span class=\"_ _2\"></span>t. T<span class=\"_ _2\"></span>he loans f<span class=\"_ _2\"></span>rom HSBC, referre<span class=\"_ _2\"></span>d to in note 16, and the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y are at var<span class=\"_ _2\"></span>iable rate<span class=\"_ _2\"></span>s of interes<span class=\"_ _2\"></span>t. Th<span class=\"_ _2\"></span>e Group do<span class=\"_ _2\"></span>es not m<span class=\"_ _2\"></span>anage thi<span class=\"_ _2\"></span>s risk throu<span class=\"_ _2\"></span>gh the use o<span class=\"_ _2\"></span>f financia<span class=\"_ _2\"></span>l deri<span class=\"_ _2\"></span>vative<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t of a 100 bps in<span class=\"_ _2\"></span>creas<span class=\"_ _2\"></span>e in the interes<span class=\"_ _2\"></span>t rate charg<span class=\"_ _2\"></span>ed on th<span class=\"_ _2\"></span>e HSBC loa<span class=\"_ _2\"></span>ns would re<span class=\"_ _2\"></span>duce profit i<span class=\"_ _2\"></span>n F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>5 by \u00a30.3m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.3m<span class=\"_ _0\"></span>). The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 1<span class=\"_ _0\"></span>00 b<span class=\"_ _2\"></span>ps increa<span class=\"_ _2\"></span>se in the inte<span class=\"_ _2\"></span>rest rate cha<span class=\"_ _2\"></span>rged o<span class=\"_ _2\"></span>n the revol<span class=\"_ _2\"></span>ving cre<span class=\"_ _2\"></span>dit facilit<span class=\"_ _2\"></span>y wo<span class=\"_ _2\"></span>uld reduce p<span class=\"_ _2\"></span>rofit in<span class=\"_ gs5a\"> </span>F<span class=\"_ _2\"></span>Y 2025 by \u00a30.<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>m (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a30.<span class=\"_ _14\"></span>1m<span class=\"_ _0\"></span>).<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "Sensitivity an<span class=\"_ _0\"></span>alysis<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of a 5% strength<span class=\"_ _2\"></span>ening in th<span class=\"_ _2\"></span>e average Sterling<span class=\"_ _2\"></span>/<span class=\"_ _c\"></span>US Dollar, S<span class=\"_ _0\"></span>terling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro, and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminb<span class=\"_ _2\"></span>i rates red<span class=\"_ _2\"></span>uces profi<span class=\"_ _2\"></span>t for 2025 by \u00a33.<span class=\"_ _0\"></span>9m, \u00a34.7<span class=\"_ _b\"></span>m a<span class=\"_ _2\"></span>nd \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.5m (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a33.5m, \u00a34.<span class=\"_ _b\"></span>7m and \u00a31<span class=\"_ _b\"></span>.2m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively. The imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of a 5<span class=\"_ _0\"></span>% stre<span class=\"_ _2\"></span>ngthen<span class=\"_ _2\"></span>ing in the avera<span class=\"_ _2\"></span>ge Sterling<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>US Do<span class=\"_ _2\"></span>llar<span class=\"_ _b\"></span>, Sterlin<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>Euro and Sterling<span class=\"_ _2\"></span>/Chines<span class=\"_ _2\"></span>e Renminbi rate<span class=\"_ _2\"></span>s reduce<span class=\"_ _2\"></span>s equit<span class=\"_ _2\"></span>y for 2025 by \u00a30.9m, \u00a30.<span class=\"_ _0\"></span>9m and \u00a31<span class=\"_ _b\"></span>.5m (F<span class=\"_ _2\"></span>Y 2024: reduc<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons of \u00a31<span class=\"_ _b\"></span>.4m, \u00a31<span class=\"_ _b\"></span>.0m a<span class=\"_ _2\"></span>nd \u00a32.3m) respe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ively.<span class=\"_ _2d6\"> </span>In accord<span class=\"_ _2\"></span>ance wit<span class=\"_ _2\"></span>h IFR<span class=\"_ _2\"></span>S 9, the fair valu<span class=\"_ _2\"></span>e of gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised o<span class=\"_ _2\"></span>n cash f<span class=\"_ _2\"></span>low hed<span class=\"_ _2\"></span>ges is r<span class=\"_ _2\"></span>ecogni<span class=\"_ _2\"></span>sed in th<span class=\"_ _2\"></span>e Consolidate<span class=\"_ _2\"></span>d income st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s par<span class=\"_ _2\"></span>t of gros<span class=\"_ _2\"></span>s profit.<span class=\"_ _2d6\"> </span>The n<span class=\"_ _2\"></span>otiona<span class=\"_ _2\"></span>l contrac<span class=\"_ _2\"></span>t amount<span class=\"_ _2\"></span>, carr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing amo<span class=\"_ _2\"></span>unt and fair value of t<span class=\"_ _2\"></span>he Group\u2019s for<span class=\"_ _2\"></span>ward exchan<span class=\"_ _2\"></span>ge contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps are a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w33b h10e\" id=\"_1b86e3e0-5c73-4620-bde2-4a0ed5c54580\"><tr><td></td><td></td><td class=\"c n x7d1 y3119 w33c h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x7d2 y3119 w33d h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x5b6 h2b y311a ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d3 h2b y311b ff34 fs12 fc4 sc0 ls10d ws113\">Carr<span class=\"_ _2\"></span>ying<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y311c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y311d ff33 fs12 fc4 sc0 lsc5 wsd4\">Carrying<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y311e ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7d6 h2b y311f ff34 fs12 fc4 sc0 ls1 ws1\">am<span class=\"_ _2\"></span>ount a<span class=\"_ _2\"></span>nd </td><td class=\"t m0 x7d7 h2a y3120 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7d8 h2a y3121 ff33 fs12 fc4 sc0 ls1 ws1\">amo<span class=\"_ _2\"></span>unt and </td></tr><tr><td></td><td class=\"t m0 x5b1 h2b y3122 ff34 fs12 fc4 sc0 lse9 wsf7\">amount </td><td class=\"t m0 x469 h2b y3123 ff34 fs12 fc4 sc0 ls1 ws1\">fair v<span class=\"_ _2\"></span>alu<span class=\"_ _2\"></span>e </td><td class=\"t m0 x46e h2a y3124 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d9 h2a y3125 ff33 fs12 fc4 sc0 ls1 ws1\">fair va<span class=\"_ _2\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2e3 h2b y3126 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x5ad h2b y3127 ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m <span class=\"_ _1e\"> </span><span class=\"ff33\"> </span></td><td class=\"t m0 x20e h2a y3128 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7da h2a y3129 ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x210 y2ffd w33e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>urrent<span class=\"_ _0\"></span> asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7db y2ffd w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dc y2ffd w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7dd y2ffd w1b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">17<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7de y2ffd w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w33f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Current liabilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7df y2fe4 w6f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e0 y2fe4 w340 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e1 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e2 y2fe4 w341 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7e3 y2f69 w342 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e4 y2f69 w100 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">0<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e5 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7e6 y2f69 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lues have b<span class=\"_ _2\"></span>een c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d by appl<span class=\"_ _2\"></span>ying (whe<span class=\"_ _2\"></span>re releva<span class=\"_ _2\"></span>nt), for equival<span class=\"_ _2\"></span>ent maturit<span class=\"_ _2\"></span>y pro<span class=\"_ _2\"></span>files, t<span class=\"_ _2\"></span>he rate at whi<span class=\"_ _2\"></span>ch for<span class=\"_ _2\"></span>ward cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s with t<span class=\"_ _2\"></span>he sam<span class=\"_ _2\"></span>e princi<span class=\"_ _2\"></span>pal amou<span class=\"_ _2\"></span>nts coul<span class=\"_ _2\"></span>d be acquire<span class=\"_ _2\"></span>d at the ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et date. Th<span class=\"_ _2\"></span>ese are c<span class=\"_ _2\"></span>atego<span class=\"_ _2\"></span>rise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy unde<span class=\"_ _2\"></span>r IFR<span class=\"_ _2\"></span>S 7<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>The fo<span class=\"_ _2\"></span>llowin<span class=\"_ _2\"></span>g tabl<span class=\"_ _2\"></span>e show<span class=\"_ _2\"></span>s the noti<span class=\"_ _2\"></span>onal contra<span class=\"_ _2\"></span>ct am<span class=\"_ _2\"></span>ount<span class=\"_ _2\"></span>s of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s for<span class=\"_ _2\"></span>ward excha<span class=\"_ _2\"></span>nge contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s and s<span class=\"_ _2\"></span>waps by r<span class=\"_ _2\"></span>emaining matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y for which h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>e accounting is ap<span class=\"_ _2\"></span>plie<span class=\"_ _2\"></span>d are exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur:<span class=\"_ _2d6\"> </span><table class=\"s w343 h115\" id=\"_0bff45fe-1fc4-4b31-95c9-00c4cb59b04e\"><tr><td></td><td></td><td></td><td class=\"c n x7e7 y312a w344 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7e8 y312a w345 h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>24<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7e9 h2b y312b ff34 fs12 fc4 sc0 lsc0 wsd0\">Notional<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x46c h2a y312c ff33 fs12 fc4 sc0 lse8 wsf6\">Notio<span class=\"_ _2\"></span>nal<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7ea h2b y312d ff34 fs12 fc4 sc0 lse5 wsb9\">contract </td><td class=\"t m0 x7eb h2b y312e ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x66a h2b y312f ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46b h2b y3130 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x5ab h2a y3131 ff33 fs12 fc4 sc0 ls17d ws194\">contrac<span class=\"_ _2\"></span>t </td><td class=\"t m0 x7ec h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3132 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ee h2b y3133 ff34 fs12 fc4 sc0 lse9 wsf7\">amount<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ef h2b y3134 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x5b4 h2b y3135 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x46b h2b y3136 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f0 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">amo unt *<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\"> <span class=\"_ _3\"> </span>mo nths * </td><td class=\"t m0 x7f1 h2a y3137 ff33 fs12 fc4 sc0 ls1 wsf4\">mon ths *<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f2 h2b y3138 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7f3 h2b y3139 ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x497 h2b y313a ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x471 h2b y313b ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x5bb h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m</td><td class=\"t m0 x7f4 h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y313c ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y313d ff33 fs3 fc4 sc0 ls17 ws19\">For<span class=\"_ _2\"></span>ward exchange contract<span class=\"_ _2\"></span>s:<span class=\"_ _247\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _4c\"> </span><span class=\"ff33\"> <span class=\"_ _9f\"> </span> <span class=\"_ _17e\"> </span> <span class=\"_ _14b\"> </span> <span class=\"_ _17e\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w346 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 A<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f6 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">8<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f7 y2fd7 w347 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f8 y2fd7 w348 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">34.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7f9 y2fd7 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fa y2fd7 w349 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7<span class=\"_ _c\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fb y2fd7 w124 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">82.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x600 y2fd7 w34a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">76<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fc y2fd7 w34b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w34c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fd y2fe4 w34d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">75.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7fe y2fe4 w23 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">39.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2fe4 w283 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">35<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x800 y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x801 y2fe4 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x802 y2fe4 w9c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x803 y2fe4 w2c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x804 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x805 y2f69 w34e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">163.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x806 y2f69 w34f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x807 y2f69 w350 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">70.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x808 y2f69 w351 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls18 ws1a\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x809 y2f69 wa9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80a y2f69 w14c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">89.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80b y2f69 w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">79.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2f69 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14c ws158\">18<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>The av<span class=\"_ _2\"></span>erage e<span class=\"_ _2\"></span>xchange rates o<span class=\"_ _2\"></span>n ope<span class=\"_ _2\"></span>n for<span class=\"_ _2\"></span>ward curr<span class=\"_ _2\"></span>enc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s are:<span class=\"_ _2d6\"> </span><table class=\"s w353 h116\" id=\"_2368b789-4930-43ca-be05-e52f012781f3\"><tr><td></td><td></td><td class=\"c n x80d y313e w354 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>ber 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x80e y313e w33d h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r 2024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x46a h2b y313f ff34 fs12 fc4 sc0 ls1 ws1\">6 mo<span class=\"_ _2\"></span>nth<span class=\"_ _2\"></span>s </td><td class=\"t m0 x80f h2b y3140 ff34 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b1 h2b y3141 ff34 fs12 fc4 sc0 ls1 ws1\">12 to 18 </td><td class=\"t m0 x7ec h2a y3142 ff33 fs12 fc4 sc0 ls1 ws1\">6 mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7ed h2a y3143 ff33 fs12 fc4 sc0 ls1 ws1\">6 to 12<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d5 h2a y3144 ff33 fs12 fc4 sc0 ls1 ws1\">12 to 1<span class=\"_ _0\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x810 h2b y3145 ff34 fs12 fc4 sc0 ls1 ws1\">or le<span class=\"_ _2\"></span>ss</td><td class=\"t m0 x811 h2b y3146 ff34 fs12 fc4 sc0 lse3 wsf2\"> months </td><td class=\"t m0 x720 h2b y3147 ff34 fs12 fc4 sc0 lse3 wsf2\">months<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y3148 ff33 fs12 fc4 sc0 ls1 wsf4\">or <span class=\"_ _3\"> </span>le s s *</td><td class=\"t m0 x7d7 h2a y3149 ff33 fs12 fc4 sc0 ls1 ws1\"> mon<span class=\"_ _2\"></span>ths </td><td class=\"t m0 x7f1 h2a y314a ff33 fs12 fc4 sc0 ls171 ws185\">months</td></tr><tr><td></td><td class=\"t m0 x497 h2b y314b ff34 fs12 fc4 sc0 lse8 wsf6\"> \u00a3m</td><td class=\"t m0 x812 h2b y314c ff34 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x2e3 h2b y314d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _68\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x7f4 h2a y314e ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m</td><td class=\"t m0 x7f5 h2a y314f ff33 fs12 fc4 sc0 ls1 ws1\"> \u00a3m </td><td class=\"t m0 x20f h2a y3150 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3010 w355 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">US Dollar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x813 y3010 w356 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>29<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x814 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x815 y3010 w357 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x816 y3010 w352 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x817 y3010 wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x818 y3010 w358 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w359 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">Euro<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x772 y2f69 w35a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x819 y2f69 w35b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81a y2f69 w114 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81b y2f69 w35c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1.1<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81c y2f69 w35d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81d y2f69 w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>* <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Not<span class=\"_ _2\"></span>iona<span class=\"_ _2\"></span>l contra<span class=\"_ _2\"></span>ct a<span class=\"_ _2\"></span>moun<span class=\"_ _2\"></span>ts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated ave<span class=\"_ _2\"></span>rage e<span class=\"_ _2\"></span>xchan<span class=\"_ _2\"></span>ge rate<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en up<span class=\"_ _2\"></span>date<span class=\"_ _2\"></span>d to refl<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t the a<span class=\"_ _2\"></span>bso<span class=\"_ _2\"></span>lute no<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>al contra<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t amou<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>oci<span class=\"_ _2\"></span>ated average e<span class=\"_ _2\"></span>xchange rates.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es defe<span class=\"_ _2\"></span>rred in th<span class=\"_ _2\"></span>e hedgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>e in equit<span class=\"_ _2\"></span>y on for<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard foreign e<span class=\"_ _2\"></span>xchange cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>ts at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 will b<span class=\"_ _2\"></span>e recogni<span class=\"_ _2\"></span>sed in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt during the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in whi<span class=\"_ _2\"></span>ch the he<span class=\"_ _2\"></span>dged fo<span class=\"_ _2\"></span>recas<span class=\"_ _2\"></span>t trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tion af<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, whic<span class=\"_ _2\"></span>h is ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally on<span class=\"_ _2\"></span>e to t<span class=\"_ _2\"></span>wo months p<span class=\"_ _2\"></span>rior to th<span class=\"_ _2\"></span>e cash fl<span class=\"_ _2\"></span>ow occur<span class=\"_ _2\"></span>ring. At 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, there ar<span class=\"_ _2\"></span>e a number of h<span class=\"_ _2\"></span>edg<span class=\"_ _2\"></span>ed foreign c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns which ar<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to o<span class=\"_ _2\"></span>ccur at vario<span class=\"_ _2\"></span>us dates dur<span class=\"_ _2\"></span>ing the ne<span class=\"_ _2\"></span>xt 12 months. Dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, gains of l<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>han \u00a30.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>m (F<span class=\"_ _2\"></span>Y 2024: gains of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2\"></span>8m) relating to unset<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>d for<span class=\"_ _2\"></span>ward exc<span class=\"_ _2\"></span>hange contra<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>s on t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025 were rel<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement.<span class=\"_ _2d6\"> </span>Gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement o<span class=\"_ _2\"></span>n contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s which are y<span class=\"_ _2\"></span>et to set<span class=\"_ _2\"></span>tle are a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d as a non<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>cas<span class=\"_ _2\"></span>h moveme<span class=\"_ _2\"></span>nt on the c<span class=\"_ _2\"></span>ash flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent. T<span class=\"_ _2\"></span>his equate<span class=\"_ _2\"></span>d to a loss of \u00a31<span class=\"_ _b\"></span>.7<span class=\"_ _0\"></span>m in the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: gain of \u00a32.4m).<span class=\"_ _2d6\"> </span>The<span class=\"_ _2\"></span>re was no he<span class=\"_ _2\"></span>dge in<span class=\"_ _2\"></span>effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ivene<span class=\"_ _2\"></span>ss dur<span class=\"_ _2\"></span>ing the year (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: nil). The he<span class=\"_ _2\"></span>dge rati<span class=\"_ _2\"></span>o is 1<span class=\"_ _b\"></span>:<span class=\"_ _0\"></span>1 in all inst<span class=\"_ _2\"></span>ances<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Cre<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t ri<span class=\"_ _2\"></span>sk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup manag<span class=\"_ _2\"></span>es ex<span class=\"_ _2\"></span>posure to c<span class=\"_ _2\"></span>redit ris<span class=\"_ _2\"></span>k at many level<span class=\"_ _2\"></span>s, ranging fro<span class=\"_ _2\"></span>m Exe<span class=\"_ _2\"></span>cutive D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor ap<span class=\"_ _2\"></span>proval be<span class=\"_ _2\"></span>ing require<span class=\"_ _2\"></span>d for the cre<span class=\"_ _2\"></span>dit limit<span class=\"_ _2\"></span>s of large<span class=\"_ _2\"></span>r custom<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>, to the use of l<span class=\"_ _2\"></span>ette<span class=\"_ _2\"></span>rs of cre<span class=\"_ _2\"></span>dit and c<span class=\"_ _2\"></span>ash in ad<span class=\"_ _2\"></span>vance wh<span class=\"_ _2\"></span>ere appro<span class=\"_ _2\"></span>priate. Inter<span class=\"_ _2\"></span>nal proce<span class=\"_ _2\"></span>dures re<span class=\"_ _2\"></span>quire regul<span class=\"_ _2\"></span>ar consid<span class=\"_ _2\"></span>eration of credi<span class=\"_ _2\"></span>t ratings, b<span class=\"_ _2\"></span>oth internall<span class=\"_ _2\"></span>y for lowe<span class=\"_ _2\"></span>r value cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s and from re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed cre<span class=\"_ _2\"></span>dit referen<span class=\"_ _2\"></span>ce agenc<span class=\"_ _2\"></span>ies for hig<span class=\"_ _2\"></span>her value c<span class=\"_ _2\"></span>ustom<span class=\"_ _2\"></span>ers, p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nt histor<span class=\"_ _2\"></span>y, aged i<span class=\"_ _2\"></span>tems and pro<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tive de<span class=\"_ _2\"></span>bt colle<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion. A<span class=\"_ _2\"></span>ll custom<span class=\"_ _2\"></span>ers a<span class=\"_ _2\"></span>re assig<span class=\"_ _2\"></span>ned a cre<span class=\"_ _2\"></span>dit limit w<span class=\"_ _2\"></span>hich is subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to annual rev<span class=\"_ _2\"></span>iew. C<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>nside<span class=\"_ _2\"></span>ration is given to s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e change<span class=\"_ _2\"></span>s in busine<span class=\"_ _2\"></span>ss, fina<span class=\"_ _2\"></span>ncial and e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c conditi<span class=\"_ _2\"></span>ons that may c<span class=\"_ _2\"></span>ause a sig<span class=\"_ _2\"></span>nific<span class=\"_ _2\"></span>ant change in t<span class=\"_ _2\"></span>he abilit<span class=\"_ _2\"></span>y of custo<span class=\"_ _2\"></span>mer<span class=\"_ _2\"></span>s to meet t<span class=\"_ _2\"></span>heir ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns. Any ad<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>se dat<span class=\"_ _2\"></span>a relating to th<span class=\"_ _2\"></span>ese fac<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s is consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ing whet<span class=\"_ _2\"></span>her the<span class=\"_ _2\"></span>re has be<span class=\"_ _2\"></span>en a signif<span class=\"_ _2\"></span>icant inc<span class=\"_ _2\"></span>rease in cr<span class=\"_ _2\"></span>edit ris<span class=\"_ _2\"></span>k of a financial a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t on an ong<span class=\"_ _2\"></span>oing bas<span class=\"_ _2\"></span>is through<span class=\"_ _2\"></span>out each re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g peri<span class=\"_ _2\"></span>od. Reg<span class=\"_ _2\"></span>ardles<span class=\"_ _2\"></span>s of the ana<span class=\"_ _2\"></span>lysi<span class=\"_ _2\"></span>s, an increas<span class=\"_ _2\"></span>e in credi<span class=\"_ _2\"></span>t risk is pre<span class=\"_ _2\"></span>sumed i<span class=\"_ _2\"></span>f a debtor is m<span class=\"_ _2\"></span>ore than 3<span class=\"_ _2\"></span>0 days pa<span class=\"_ _2\"></span>st due in m<span class=\"_ _2\"></span>aking a contra<span class=\"_ _2\"></span>ctua<span class=\"_ _2\"></span>l payme<span class=\"_ _2\"></span>nt.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has ap<span class=\"_ _2\"></span>plied t<span class=\"_ _2\"></span>he simpli<span class=\"_ _2\"></span>fied a<span class=\"_ _2\"></span>pproa<span class=\"_ _2\"></span>ch to measuri<span class=\"_ _2\"></span>ng exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cre<span class=\"_ _2\"></span>dit los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s, which r<span class=\"_ _2\"></span>equires li<span class=\"_ _2\"></span>fetime ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d los<span class=\"_ _2\"></span>ses to b<span class=\"_ _2\"></span>e recog<span class=\"_ _2\"></span>nised f<span class=\"_ _2\"></span>rom initial re<span class=\"_ _2\"></span>cogni<span class=\"_ _2\"></span>tion for tra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es. L<span class=\"_ _2\"></span>ifetime e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it los<span class=\"_ _2\"></span>ses for t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les are c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on histor<span class=\"_ _2\"></span>ical l<span class=\"_ _2\"></span>oss rate<span class=\"_ _2\"></span>s and adju<span class=\"_ _2\"></span>sted w<span class=\"_ _2\"></span>here ne<span class=\"_ _2\"></span>cess<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y for rel<span class=\"_ _2\"></span>evant for<span class=\"_ _2\"></span>ward<span class=\"_ _2\"></span>-l<span class=\"_ _2\"></span>ook<span class=\"_ _2\"></span>ing est<span class=\"_ _2\"></span>imates. Trade recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en group<span class=\"_ _2\"></span>ed for this analy<span class=\"_ _2\"></span>sis bas<span class=\"_ _2\"></span>ed on shar<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t risk charac<span class=\"_ _2\"></span>ter<span class=\"_ _2\"></span>istic<span class=\"_ _2\"></span>s, in<span class=\"_ _2\"></span>cluding the s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ent and countr<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>/regio<span class=\"_ _2\"></span>n in which t<span class=\"_ _2\"></span>he custo<span class=\"_ _2\"></span>mer op<span class=\"_ _2\"></span>erates<span class=\"_ _2\"></span>. The m<span class=\"_ _2\"></span>ode<span class=\"_ _2\"></span>l, which co<span class=\"_ _2\"></span>nsider<span class=\"_ _2\"></span>s macr<span class=\"_ _2\"></span>o-<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>conom<span class=\"_ _2\"></span>ic informati<span class=\"_ _2\"></span>on, has be<span class=\"_ _2\"></span>en app<span class=\"_ _2\"></span>lied to th<span class=\"_ _2\"></span>e Group\u2019s two s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ents di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>ntly. For trad<span class=\"_ _2\"></span>e receiv<span class=\"_ _2\"></span>ables i<span class=\"_ _2\"></span>n the Sust<span class=\"_ _2\"></span>ainabl<span class=\"_ _2\"></span>e Solut<span class=\"_ _2\"></span>ions s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tor<span class=\"_ _b\"></span>, a d<span class=\"_ _2\"></span>iffer<span class=\"_ _2\"></span>ent los<span class=\"_ _2\"></span>s rate has be<span class=\"_ _2\"></span>en appli<span class=\"_ _2\"></span>ed to the US<span class=\"_ _2\"></span>A and Jap<span class=\"_ _2\"></span>an compa<span class=\"_ _2\"></span>red to the rem<span class=\"_ _2\"></span>ainder of t<span class=\"_ _2\"></span>he seg<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>\u2019s geo<span class=\"_ _2\"></span>graphi<span class=\"_ _2\"></span>cal mar<span class=\"_ _2\"></span>kets. I<span class=\"_ _2\"></span>n the Me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l sec<span class=\"_ _2\"></span>tor, a single higher rate of a<span class=\"_ _2\"></span>llowance ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n used to ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t th<span class=\"_ _2\"></span>e higher ri<span class=\"_ _2\"></span>sk of default of t<span class=\"_ _2\"></span>he customer base.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s payment ter<span class=\"_ _2\"></span>ms t<span class=\"_ _2\"></span>ypic<span class=\"_ _2\"></span>ally rang<span class=\"_ _2\"></span>e from 30 to 6<span class=\"_ _2\"></span>0 days d<span class=\"_ _2\"></span>epe<span class=\"_ _2\"></span>nding on g<span class=\"_ _2\"></span>eog<span class=\"_ _2\"></span>raphy<span class=\"_ _0\"></span>. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es are sp<span class=\"_ _2\"></span>ecifi<span class=\"_ _2\"></span>cally i<span class=\"_ _2\"></span>mpaired a<span class=\"_ _2\"></span>nd consid<span class=\"_ _2\"></span>ered in d<span class=\"_ _2\"></span>efault whe<span class=\"_ _2\"></span>n the amo<span class=\"_ _2\"></span>unt is in dispute, w<span class=\"_ _2\"></span>hen cus<span class=\"_ _2\"></span>tomer<span class=\"_ _2\"></span>s are be<span class=\"_ _2\"></span>lieved to b<span class=\"_ _2\"></span>e in financia<span class=\"_ _2\"></span>l dif<span class=\"_ _2\"></span>ficult<span class=\"_ _2\"></span>y, or if any other reas<span class=\"_ _2\"></span>on ex<span class=\"_ _2\"></span>ist<span class=\"_ _2\"></span>s which i<span class=\"_ _2\"></span>mplie<span class=\"_ _2\"></span>s that there is d<span class=\"_ _2\"></span>oubt ove<span class=\"_ _2\"></span>r the recove<span class=\"_ _2\"></span>rabilit<span class=\"_ _2\"></span>y of the d<span class=\"_ _2\"></span>ebt. T<span class=\"_ _2\"></span>hey are w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten of<span class=\"_ _2\"></span>f when t<span class=\"_ _2\"></span>here is no re<span class=\"_ _2\"></span>asona<span class=\"_ _2\"></span>ble ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>f recover<span class=\"_ _2\"></span>y, base<span class=\"_ _2\"></span>d on an es<span class=\"_ _2\"></span>timate of the f<span class=\"_ _2\"></span>inancial p<span class=\"_ _2\"></span>ositi<span class=\"_ _2\"></span>on of the cus<span class=\"_ _2\"></span>tome<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>. Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>Climate change w<span class=\"_ _2\"></span>ill impac<span class=\"_ _2\"></span>t the G<span class=\"_ _2\"></span>roup\u2019s custome<span class=\"_ _2\"></span>rs in dif<span class=\"_ _2\"></span>ferent w<span class=\"_ _2\"></span>ays and ove<span class=\"_ _2\"></span>r dif<span class=\"_ _2\"></span>ferent time h<span class=\"_ _2\"></span>orizons. W<span class=\"_ _2\"></span>hils<span class=\"_ _2\"></span>t the overall i<span class=\"_ _2\"></span>mpac<span class=\"_ _2\"></span>t of climate chang<span class=\"_ _2\"></span>e on the G<span class=\"_ _2\"></span>roup\u2019s revenue is anti<span class=\"_ _2\"></span>cipated to b<span class=\"_ _2\"></span>e posi<span class=\"_ _2\"></span>tive, there w<span class=\"_ _2\"></span>ill be mar<span class=\"_ _2\"></span>kets<span class=\"_ _2\"></span>/s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tors w<span class=\"_ _2\"></span>hich are a<span class=\"_ _2\"></span>dver<span class=\"_ _2\"></span>sel<span class=\"_ _2\"></span>y impac<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>d. This is n<span class=\"_ _2\"></span>ot anticipa<span class=\"_ _2\"></span>ted to have an ad<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>e impac<span class=\"_ _2\"></span>t in th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sment of re<span class=\"_ _2\"></span>coverab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, i.e. over t<span class=\"_ _2\"></span>he life of the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on th<span class=\"_ _2\"></span>e balance s<span class=\"_ _2\"></span>heet at 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2025. The a<span class=\"_ _2\"></span>geing of t<span class=\"_ _2\"></span>rade re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les is sho<span class=\"_ _2\"></span>wn be<span class=\"_ _2\"></span>low wi<span class=\"_ _2\"></span>th 89% not yet due, of whi<span class=\"_ _2\"></span>ch the vas<span class=\"_ _2\"></span>t major<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y will be<span class=\"_ _2\"></span>come du<span class=\"_ _2\"></span>e within 6<span class=\"_ _2\"></span>0 days o<span class=\"_ _2\"></span>f the year en<span class=\"_ _2\"></span>d. The G<span class=\"_ _2\"></span>roup moni<span class=\"_ _2\"></span>tors t<span class=\"_ _2\"></span>he agei<span class=\"_ _2\"></span>ng and profil<span class=\"_ _2\"></span>e of the re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les on a re<span class=\"_ _2\"></span>gular bas<span class=\"_ _2\"></span>is, includi<span class=\"_ _2\"></span>ng the regu<span class=\"_ _2\"></span>lar use of e<span class=\"_ _2\"></span>xte<span class=\"_ _2\"></span>rnal cred<span class=\"_ _2\"></span>it rating ag<span class=\"_ _2\"></span>encie<span class=\"_ _2\"></span>s, and up<span class=\"_ _2\"></span>dates the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted cred<span class=\"_ _2\"></span>it los<span class=\"_ _2\"></span>s mod<span class=\"_ _2\"></span>el assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s if evid<span class=\"_ _2\"></span>ence of chang<span class=\"_ _2\"></span>ing trends o<span class=\"_ _2\"></span>r risk profi<span class=\"_ _2\"></span>les em<span class=\"_ _2\"></span>erges<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es, be<span class=\"_ _2\"></span>ing \u2018held to coll<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>\u2019 asse<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, can be a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>ed as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span><table class=\"s w23e h117\" id=\"_4453c528-d466-4495-84a8-71ca246ad311\"><tr><td></td><td class=\"t m0 x231 h2b y3151 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3151 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3152 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3152 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x237 h2a y3152 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3153 w35f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts n<span class=\"_ _2\"></span>ot past d<span class=\"_ _2\"></span>ue<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81e y3153 w33a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x81f y3153 w16c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y3154 ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts p<span class=\"_ _2\"></span>ast du<span class=\"_ _2\"></span>e:<span class=\"_ _24c\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </td><td></td><td></td></tr><tr><td class=\"c n x210 y3091 w360 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Les<span class=\"_ _2\"></span>s than 30 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3091 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x214 y3091 w151 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3092 w361 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 30 to 60 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x548 y3092 w29 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x820 y3092 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3155 w362 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 More t<span class=\"_ _2\"></span>han 60 day<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x821 y3155 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x822 y3155 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30a2 w363 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x823 y30a2 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7a3 y30a2 w232 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe2 w364 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Lifet<span class=\"_ _2\"></span>ime ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x302 y2fe2 w365 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x551 y2fe2 w167 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w366 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Amo<span class=\"_ _2\"></span>unts s<span class=\"_ _2\"></span>peci<span class=\"_ _2\"></span>fic<span class=\"_ _2\"></span>ally impa<span class=\"_ _2\"></span>ired<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6db y2fe3 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x824 y2fe3 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3156 w367 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Spe<span class=\"_ _2\"></span>cific a<span class=\"_ _2\"></span>llowance<span class=\"_ _2\"></span>s for bad an<span class=\"_ _2\"></span>d doubt<span class=\"_ _2\"></span>ful de<span class=\"_ _2\"></span>bts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x825 y3156 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x826 y3156 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w368 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Carr<span class=\"_ _2\"></span>ying a<span class=\"_ _2\"></span>mount of imp<span class=\"_ _2\"></span>aired re<span class=\"_ _2\"></span>ceivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x527 y2fe4 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w369 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de r<span class=\"_ _2\"></span>ece<span class=\"_ _2\"></span>ivab<span class=\"_ _2\"></span>les n<span class=\"_ _2\"></span>et of a<span class=\"_ _2\"></span>llowan<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x827 y2f69 w329 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x828 y2f69 w133 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">33.0<span class=\"_ _2d6\"> </span></div></td></tr></table>Move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in the all<span class=\"_ _2\"></span>owance for imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nts we<span class=\"_ _2\"></span>re:<span class=\"_ _2d6\"> </span><table class=\"s w36a h112\" id=\"_8091f9c0-35df-49fe-8b4c-38e972f7b075\"><tr><td></td><td class=\"t m0 x20b h2b y3157 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3157 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y313c ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y313c ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w2b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">At beginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x829 y2fd6 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82a y2fd6 w58 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w36b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Charge in the yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82b y2fd7 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82c y2fd7 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w36c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Rele<span class=\"_ _2\"></span>ase of all<span class=\"_ _2\"></span>owance<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x32d y2fe4 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82d y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w36d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">At end o<span class=\"_ _2\"></span>f year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58d y2f69 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x82e y2f69 w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr></table>The ra<span class=\"_ _2\"></span>nge of ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d credit l<span class=\"_ _2\"></span>oss (\u2018ECL<span class=\"_ _b\"></span>\u2019) all<span class=\"_ _2\"></span>owance is as fo<span class=\"_ _2\"></span>llows:<span class=\"_ _2d6\"> </span><table class=\"s w36e h118\" id=\"_986c5f4e-33b3-49de-8904-b61c4d763edf\"><tr><td></td><td></td><td class=\"t m0 x82f h2a y3158 ff33 fs12 fc4 sc0 ls1 ws1\">Le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3159 ff33 fs12 fc4 sc0 ls1 ws1\">30 to 6<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y315a ff33 fs12 fc4 sc0 ls1 ws1\">60 to 9<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x832 h2a y315b ff33 fs12 fc4 sc0 ls1 ws1\">Mo<span class=\"_ _2\"></span>re than<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 h2a y315c ff33 fs12 fc4 sc0 ls1 ws1\">30 da<span class=\"_ _2\"></span>ys </td><td class=\"t m0 x833 h2a y315d ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x834 h2a y315e ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y315f ff33 fs12 fc4 sc0 ls1 ws1\">90 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x835 h2a y3160 ff33 fs12 fc4 sc0 ls1c8 ws1e1\">Cur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46a h2a y3161 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3162 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y3163 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x836 h2a y3164 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3164 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7eb h2a y3165 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x837 h2a y3166 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x838 h2a y3167 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x704 h2a y3168 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y316a ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _21\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y316b w36f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x839 y316b w370 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1c9 ws1e3\">0\u20130<span class=\"_ _b\"></span>.3<span class=\"_ _14\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83a y316b w371 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lseb wsf9\">0.5\u20131<span class=\"_ _b\"></span>.5<span class=\"_ _0\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83b y316b w372 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83c y316b w373 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83d y316b w374 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls11 ws11\">75<span class=\"_ _c\"></span>\u20131<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y316c w328 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83e y316c w375 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83f y316c w17d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x840 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x841 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x842 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x843 y316c w376 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls165 ws63\">34.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y316d w377 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x844 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x845 y316d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x846 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x847 y316d waf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x848 y316d w144 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x849 y316d w20 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.6)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h5 y316e ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span><span class=\"ff34\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _75\"> </span><span class=\"ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></span></span></td></tr><tr><td class=\"t m0 x20d h5 y316f ff34 fs3 fc6 sc0 ls6f ws6e\">2024<span class=\"_ _21\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2ffc w36f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84a y2ffc w378 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1ca ws182\">0\u20130<span class=\"_ _14\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _b\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84b y2ffc w379 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _c\"></span>\u20131<span class=\"_ _b\"></span>.5%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84c y2ffc w37a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _c\"></span>\u20135<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84d y2ffc w37b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">50<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84e y2ffc w37c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14c ws158\">7<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>\u201310<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y2ffd w328 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84f y2ffd w16c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x850 y2ffd w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">2.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x851 y2ffd w37d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x852 y2ffd w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x853 y2ffd w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2ffd w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">33.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w377 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x854 y2fe4 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x855 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x856 y2fe4 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x857 y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x858 y2fe4 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x859 y2fe4 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h6 y3170 ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _258\"> </span><span class=\"ls71 ws11d\">33.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></span></td></tr></table>The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of cash a<span class=\"_ _2\"></span>nd cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, other fin<span class=\"_ _2\"></span>ancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s is limite<span class=\"_ _2\"></span>d bec<span class=\"_ _2\"></span>ause th<span class=\"_ _2\"></span>e counterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith sign<span class=\"_ _2\"></span>ifica<span class=\"_ _2\"></span>nt balance<span class=\"_ _2\"></span>s are est<span class=\"_ _2\"></span>ablis<span class=\"_ _2\"></span>hed interna<span class=\"_ _2\"></span>tional b<span class=\"_ _2\"></span>anks w<span class=\"_ _2\"></span>hos<span class=\"_ _2\"></span>e credit ra<span class=\"_ _2\"></span>tings are mo<span class=\"_ _2\"></span>nitored o<span class=\"_ _2\"></span>n an ongo<span class=\"_ _2\"></span>ing basi<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ese balance<span class=\"_ _2\"></span>s are the<span class=\"_ _2\"></span>refore consid<span class=\"_ _2\"></span>ered to have lo<span class=\"_ _2\"></span>w credit r<span class=\"_ _2\"></span>isk on initi<span class=\"_ _2\"></span>al recog<span class=\"_ _2\"></span>nition. Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span>Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the ma<span class=\"_ _2\"></span>ximum e<span class=\"_ _2\"></span>xpo<span class=\"_ _2\"></span>sure with a s<span class=\"_ _2\"></span>ingle ban<span class=\"_ _2\"></span>k for dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s (cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s and oth<span class=\"_ _2\"></span>er financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s) was \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>2.2m (30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024<span class=\"_ _0\"></span>: \u00a3<span class=\"_ _b\"></span>15.2m<span class=\"_ _0\"></span>) for the Grou<span class=\"_ _2\"></span>p. As a<span class=\"_ _2\"></span>t 30 Sep<span class=\"_ _2\"></span>tember 2025, the larg<span class=\"_ _2\"></span>est m<span class=\"_ _2\"></span>ark to market ex<span class=\"_ _2\"></span>posure for g<span class=\"_ _2\"></span>ains on for<span class=\"_ _2\"></span>ward foreign e<span class=\"_ _2\"></span>xchange co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to a sing<span class=\"_ _2\"></span>le bank wa<span class=\"_ _2\"></span>s \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>.6<span class=\"_ _2\"></span>m (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a33.0m). The amount<span class=\"_ _2\"></span>s on d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit at the yea<span class=\"_ _2\"></span>r end repr<span class=\"_ _2\"></span>esent th<span class=\"_ _2\"></span>e Group\u2019s maxim<span class=\"_ _2\"></span>um exp<span class=\"_ _2\"></span>osure to cre<span class=\"_ _2\"></span>dit risk on c<span class=\"_ _2\"></span>ash and d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sit<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs39a\">The ra<span class=\"_ _2\"></span>nge of ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d credit l<span class=\"_ _2\"></span>oss (\u2018ECL<span class=\"_ _b\"></span>\u2019) all<span class=\"_ _2\"></span>owance is as fo<span class=\"_ _2\"></span>llows:<span class=\"_ _2d6\"> </span></div><div class=\"gs39b\"><table class=\"s w36e h118\" id=\"_986c5f4e-33b3-49de-8904-b61c4d763edf\"><tr><td></td><td></td><td class=\"t m0 x82f h2a y3158 ff33 fs12 fc4 sc0 ls1 ws1\">Le<span class=\"_ _2\"></span>ss tha<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3159 ff33 fs12 fc4 sc0 ls1 ws1\">30 to 6<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y315a ff33 fs12 fc4 sc0 ls1 ws1\">60 to 9<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x832 h2a y315b ff33 fs12 fc4 sc0 ls1 ws1\">Mo<span class=\"_ _2\"></span>re than<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 h2a y315c ff33 fs12 fc4 sc0 ls1 ws1\">30 da<span class=\"_ _2\"></span>ys </td><td class=\"t m0 x833 h2a y315d ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x834 h2a y315e ff33 fs12 fc4 sc0 lse8 wsf6\">days<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b3 h2a y315f ff33 fs12 fc4 sc0 ls1 ws1\">90 d<span class=\"_ _2\"></span>ays<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x835 h2a y3160 ff33 fs12 fc4 sc0 ls1c8 ws1e1\">Cur<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x46a h2a y3161 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2a y3162 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x831 h2a y3163 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x836 h2a y3164 ff33 fs12 fc4 sc0 ls1 ws1\">pas<span class=\"_ _2\"></span>t due<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3164 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x7eb h2a y3165 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x837 h2a y3166 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x838 h2a y3167 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x704 h2a y3168 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7d4 h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3169 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y316a ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _21\"> </span><span class=\"fc4 ls1 ws1\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y316b w36f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x839 y316b w370 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1c9 ws1e3\">0\u20130<span class=\"_ _b\"></span>.3<span class=\"_ _14\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83a y316b w371 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lseb wsf9\">0.5\u20131<span class=\"_ _b\"></span>.5<span class=\"_ _0\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83b y316b w372 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83c y316b w373 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83d y316b w374 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls11 ws11\">75<span class=\"_ _c\"></span>\u20131<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y316c w328 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83e y316c w375 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">30.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x83f y316c w17d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">2.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x840 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x841 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x842 y316c w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x843 y316c w376 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls165 ws63\">34.2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y316d w377 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x844 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x845 y316d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x846 y316d w23a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x847 y316d waf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x848 y316d w144 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">(<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x849 y316d w20 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls17 ws19\">(0<span class=\"_ _2\"></span>.6)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h5 y316e ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span><span class=\"ff34\"> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _75\"> </span><span class=\"ls6d ws78\">33.6<span class=\"_ _2d6\"> </span></span></span></td></tr><tr><td class=\"t m0 x20d h5 y316f ff34 fs3 fc6 sc0 ls6f ws6e\">2024<span class=\"_ _21\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2ffc w36f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">% allowa<span class=\"_ _2\"></span>nce<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84a y2ffc w378 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1ca ws182\">0\u20130<span class=\"_ _14\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _b\"></span>%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84b y2ffc w379 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _c\"></span>\u20131<span class=\"_ _b\"></span>.5%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84c y2ffc w37a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _c\"></span>\u20135<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84d y2ffc w37b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">50<span class=\"_ _c\"></span>\u2013<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84e y2ffc w37c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14c ws158\">7<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>\u201310<span class=\"_ _c\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n x210 y2ffd w328 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x84f y2ffd w16c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x850 y2ffd w154 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">2.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x851 y2ffd w37d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x852 y2ffd w121 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x853 y2ffd w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x80c y2ffd w38 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">33.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w377 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls4 ws1\">Allo<span class=\"_ _2\"></span>wance (inc<span class=\"_ _2\"></span>lusive of sp<span class=\"_ _2\"></span>eci<span class=\"_ _2\"></span>fic impai<span class=\"_ _2\"></span>rment<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x854 y2fe4 w1a2 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x855 y2fe4 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x856 y2fe4 w26f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x857 y2fe4 w1a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x858 y2fe4 w6d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x859 y2fe4 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)</div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h6 y3170 ff33 fs3 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c8\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _9b\"> </span> <span class=\"_ _145\"> </span> <span class=\"_ _258\"> </span><span class=\"ls71 ws11d\">33.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></span></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs39c\">The c<span class=\"_ _2\"></span>redit ri<span class=\"_ _2\"></span>sk in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of cash a<span class=\"_ _2\"></span>nd cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>, other fin<span class=\"_ _2\"></span>ancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and d<span class=\"_ _2\"></span>erivat<span class=\"_ _2\"></span>ive financ<span class=\"_ _2\"></span>ial instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s is limite<span class=\"_ _2\"></span>d bec<span class=\"_ _2\"></span>ause th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs39d\">counterp<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ties w<span class=\"_ _2\"></span>ith sign<span class=\"_ _2\"></span>ifica<span class=\"_ _2\"></span>nt balance<span class=\"_ _2\"></span>s are est<span class=\"_ _2\"></span>ablis<span class=\"_ _2\"></span>hed interna<span class=\"_ _2\"></span>tional b<span class=\"_ _2\"></span>anks w<span class=\"_ _2\"></span>hos<span class=\"_ _2\"></span>e credit ra<span class=\"_ _2\"></span>tings are mo<span class=\"_ _2\"></span>nitored o<span class=\"_ _2\"></span>n an ongo<span class=\"_ _2\"></span>ing basi<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ese </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs39e\">balance<span class=\"_ _2\"></span>s are the<span class=\"_ _2\"></span>refore consid<span class=\"_ _2\"></span>ered to have lo<span class=\"_ _2\"></span>w credit r<span class=\"_ _2\"></span>isk on initi<span class=\"_ _2\"></span>al recog<span class=\"_ _2\"></span>nition. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h an<span class=\"_ _2\"></span>d ca<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>h eq<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>vale<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s compr<span class=\"_ _2\"></span>ise ca<span class=\"_ _2\"></span>sh balance<span class=\"_ _2\"></span>s, cal<span class=\"_ _2\"></span>l dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s and othe<span class=\"_ _2\"></span>r shor<span class=\"_ _2\"></span>t-term d<span class=\"_ _2\"></span>epo<span class=\"_ _2\"></span>sits w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities t<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>pica<span class=\"_ _2\"></span>lly of thre<span class=\"_ _2\"></span>e months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quivale<span class=\"_ _2\"></span>nts di<span class=\"_ _2\"></span>sclos<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e Group bal<span class=\"_ _2\"></span>ance she<span class=\"_ _2\"></span>et and in the G<span class=\"_ _2\"></span>roup cas<span class=\"_ _2\"></span>h flow s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent includ<span class=\"_ _2\"></span>e \u00a30.<span class=\"_ _14\"></span>1m ring<span class=\"_ _2\"></span>-fenced in t<span class=\"_ _2\"></span>he Group\u2019s Chinese subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s, whi<span class=\"_ _2\"></span>ch is commit<span class=\"_ _2\"></span>ted to c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ansion (3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>tember 2024: \u00a30.8m) and therefore i<span class=\"_ _2\"></span>s not availab<span class=\"_ _2\"></span>le for ge<span class=\"_ _2\"></span>neral us<span class=\"_ _2\"></span>e by the othe<span class=\"_ _2\"></span>r entitie<span class=\"_ _2\"></span>s with<span class=\"_ _2\"></span>in the Group.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "Other financ<span class=\"_ _2\"></span>ial assets<span class=\"_ _2d6\"> </span>Cash inves<span class=\"_ _2\"></span>ted in term o<span class=\"_ _2\"></span>r notice d<span class=\"_ _2\"></span>epos<span class=\"_ _2\"></span>its w<span class=\"_ _2\"></span>ith or<span class=\"_ _2\"></span>iginal matur<span class=\"_ _2\"></span>ities g<span class=\"_ _2\"></span>reater than t<span class=\"_ _2\"></span>hree mo<span class=\"_ _2\"></span>nths in duratio<span class=\"_ _2\"></span>n doe<span class=\"_ _2\"></span>s not me<span class=\"_ _2\"></span>et the cr<span class=\"_ _2\"></span>iteria to b<span class=\"_ _2\"></span>e class<span class=\"_ _2\"></span>ifie<span class=\"_ _2\"></span>d as cash an<span class=\"_ _2\"></span>d cash e<span class=\"_ _2\"></span>quival<span class=\"_ _2\"></span>ents<span class=\"_ _2\"></span>. Accordingl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, thes<span class=\"_ _2\"></span>e dep<span class=\"_ _2\"></span>osit<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en pres<span class=\"_ _2\"></span>ented wi<span class=\"_ _2\"></span>thin other f<span class=\"_ _2\"></span>inancial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and a<span class=\"_ _2\"></span>re carr<span class=\"_ _2\"></span>ied at amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sed cos<span class=\"_ _2\"></span>t in accorda<span class=\"_ _2\"></span>nce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.<span class=\"_ _2d6\"> </span>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s he<span class=\"_ _2\"></span>ld a<span class=\"_ _2\"></span>t am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span> Financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets h<span class=\"_ _2\"></span>eld at amo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost cons<span class=\"_ _2\"></span>ist of lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable. T<span class=\"_ _2\"></span>he loa<span class=\"_ _2\"></span>n receiv<span class=\"_ _2\"></span>able\u2019s initial fair valu<span class=\"_ _2\"></span>e is the pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e of the future repay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s, dis<span class=\"_ _2\"></span>counted using a ma<span class=\"_ _2\"></span>rket rate of interes<span class=\"_ _2\"></span>t for an arm\u2019s length l<span class=\"_ _2\"></span>oan, wh<span class=\"_ _2\"></span>en the lo<span class=\"_ _2\"></span>an is granted i<span class=\"_ _2\"></span>nterest fr<span class=\"_ _2\"></span>ee. A<span class=\"_ _2\"></span>s the lo<span class=\"_ _2\"></span>ans recei<span class=\"_ _2\"></span>vable a<span class=\"_ _2\"></span>re held for col<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of contrac<span class=\"_ _2\"></span>tual ca<span class=\"_ _2\"></span>sh flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere cas<span class=\"_ _2\"></span>h flow<span class=\"_ _2\"></span>s repres<span class=\"_ _2\"></span>ent so<span class=\"_ _2\"></span>lely p<span class=\"_ _2\"></span>ayment<span class=\"_ _2\"></span>s of pri<span class=\"_ _2\"></span>ncipal an<span class=\"_ _2\"></span>d effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive interes<span class=\"_ _2\"></span>t, they are m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9. Both the ini<span class=\"_ _2\"></span>tial dis<span class=\"_ _2\"></span>count bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the fair valu<span class=\"_ _2\"></span>e and loa<span class=\"_ _2\"></span>n value and t<span class=\"_ _2\"></span>he subse<span class=\"_ _2\"></span>quent unw<span class=\"_ _2\"></span>ind of the dis<span class=\"_ _2\"></span>count are incl<span class=\"_ _2\"></span>uded w<span class=\"_ _2\"></span>ithin finan<span class=\"_ _2\"></span>ce (cost<span class=\"_ _2\"></span>s)/<span class=\"_ _2\"></span>income i<span class=\"_ _2\"></span>n the incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Liquidit<span class=\"_ _2\"></span>y risk<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s objec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve in terms of fun<span class=\"_ _2\"></span>ding cap<span class=\"_ _2\"></span>acit<span class=\"_ _2\"></span>y is to ensure t<span class=\"_ _2\"></span>hat it alway<span class=\"_ _2\"></span>s has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent shor<span class=\"_ _2\"></span>t-term a<span class=\"_ _2\"></span>nd long<span class=\"_ _2\"></span>-term f<span class=\"_ _2\"></span>unding availa<span class=\"_ _2\"></span>ble, eithe<span class=\"_ _2\"></span>r in the form of t<span class=\"_ _2\"></span>he Group\u2019s cash re<span class=\"_ _2\"></span>source<span class=\"_ _2\"></span>s or commit<span class=\"_ _2\"></span>ted b<span class=\"_ _2\"></span>ank faciliti<span class=\"_ _2\"></span>es. T<span class=\"_ _2\"></span>he Group ha<span class=\"_ _2\"></span>s suf<span class=\"_ _2\"></span>ficient fu<span class=\"_ _2\"></span>nds availab<span class=\"_ _2\"></span>le to mee<span class=\"_ _2\"></span>t its c<span class=\"_ _2\"></span>urrent funding re<span class=\"_ _2\"></span>quireme<span class=\"_ _2\"></span>nts for b<span class=\"_ _2\"></span>oth revenu<span class=\"_ _2\"></span>e and cap<span class=\"_ _2\"></span>ital e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>enditure. In o<span class=\"_ _2\"></span>rder to fur<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>er manage l<span class=\"_ _2\"></span>iquidit<span class=\"_ _2\"></span>y ris<span class=\"_ _2\"></span>k to an accept<span class=\"_ _2\"></span>able le<span class=\"_ _2\"></span>vel, the Gro<span class=\"_ _2\"></span>up has a bank faci<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>y of \u00a360.0m (\u00a340.0<span class=\"_ _2\"></span>m commit<span class=\"_ _2\"></span>ted a<span class=\"_ _2\"></span>nd \u00a320.0m acco<span class=\"_ _2\"></span>rdion) which e<span class=\"_ _2\"></span>xpire<span class=\"_ _2\"></span>s in Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2028. Interes<span class=\"_ _2\"></span>t is charg<span class=\"_ _2\"></span>ed at a rate of SO<span class=\"_ _2\"></span>NI<span class=\"_ _2\"></span>A +0.75<span class=\"_ _b\"></span>% to S<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>IA +<span class=\"_ _b\"></span>1.05<span class=\"_ _b\"></span>% de<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ing on the l<span class=\"_ _2\"></span>evel of util<span class=\"_ _2\"></span>isati<span class=\"_ _2\"></span>on. In F<span class=\"_ _2\"></span>ebruar<span class=\"_ _2\"></span>y 2025, \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>.0m of t<span class=\"_ _2\"></span>he bank facilit<span class=\"_ _2\"></span>y wa<span class=\"_ _2\"></span>s drawn and w<span class=\"_ _2\"></span>as fully rep<span class=\"_ _2\"></span>aid by 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025. In Feb<span class=\"_ _2\"></span>ruar<span class=\"_ _2\"></span>y 2024, \u00a326.0m of the b<span class=\"_ _2\"></span>ank facilit<span class=\"_ _2\"></span>y was draw<span class=\"_ _2\"></span>n and was ful<span class=\"_ _2\"></span>ly repai<span class=\"_ _2\"></span>d by 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4.<span class=\"_ _2d6\"> </span>The fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y contains cove<span class=\"_ _2\"></span>nant measu<span class=\"_ _2\"></span>res that are te<span class=\"_ _2\"></span>sted b<span class=\"_ _2\"></span>iannually. They cons<span class=\"_ _2\"></span>ist of:<span class=\"_ _2d6\"> </span>\u2022 levera<span class=\"_ _2\"></span>ge, being t<span class=\"_ _2\"></span>he ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated n<span class=\"_ _2\"></span>et debt to Gr<span class=\"_ _2\"></span>oup conso<span class=\"_ _2\"></span>lidated p<span class=\"_ _2\"></span>rofit be<span class=\"_ _2\"></span>fore interes<span class=\"_ _2\"></span>t, ta<span class=\"_ _2\"></span>x, d<span class=\"_ _2\"></span>eprec<span class=\"_ _2\"></span>iation a<span class=\"_ _2\"></span>nd amortisation; and<span class=\"_ _2d6\"> </span>\u2022 interes<span class=\"_ _2\"></span>t cover<span class=\"_ _0\"></span>, being th<span class=\"_ _2\"></span>e ratio of Gro<span class=\"_ _2\"></span>up conso<span class=\"_ _2\"></span>lidated prof<span class=\"_ _2\"></span>it befor<span class=\"_ _2\"></span>e interest a<span class=\"_ _2\"></span>nd ta<span class=\"_ _2\"></span>x to the Group co<span class=\"_ _2\"></span>nsoli<span class=\"_ _2\"></span>dated net inte<span class=\"_ _2\"></span>rest<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has com<span class=\"_ _2\"></span>plied w<span class=\"_ _2\"></span>ith the<span class=\"_ _2\"></span>se covena<span class=\"_ _2\"></span>nts thro<span class=\"_ _2\"></span>ughout F<span class=\"_ _c\"></span>Y 2025.<span class=\"_ _2d6\"> </span>In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n to the UK ba<span class=\"_ _2\"></span>nk facilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, the Grou<span class=\"_ _2\"></span>p has an RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y in VI<span class=\"_ _2\"></span>PL<span class=\"_ _2\"></span>, det<span class=\"_ _2\"></span>ails of whi<span class=\"_ _2\"></span>ch are includ<span class=\"_ _2\"></span>ed in note 16.<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 2025<span class=\"_ _0\"></span>, the Gro<span class=\"_ _2\"></span>up had a cas<span class=\"_ _2\"></span>h and cas<span class=\"_ _2\"></span>h equiva<span class=\"_ _2\"></span>lent<span class=\"_ _2\"></span>s balance of \u00a3<span class=\"_ _2\"></span>24.2m (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a329.3m<span class=\"_ _0\"></span>). The Grou<span class=\"_ _2\"></span>p had no cash h<span class=\"_ _2\"></span>eld on 95<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>day not<span class=\"_ _2\"></span>ice dep<span class=\"_ _2\"></span>osit acco<span class=\"_ _2\"></span>unts (3<span class=\"_ _2\"></span>0 Septem<span class=\"_ _2\"></span>ber 2024: \u00a3<span class=\"_ _0\"></span>nil), with al<span class=\"_ _2\"></span>l funds hel<span class=\"_ _2\"></span>d in inst<span class=\"_ _2\"></span>ant access o<span class=\"_ _2\"></span>r overnig<span class=\"_ _2\"></span>ht dep<span class=\"_ _2\"></span>osit account<span class=\"_ _2\"></span>s both du<span class=\"_ _2\"></span>ring the ye<span class=\"_ _2\"></span>ar ende<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>5 and up to th<span class=\"_ _2\"></span>e date of this rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Capita<span class=\"_ _2\"></span>l management<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup def<span class=\"_ _2\"></span>ines th<span class=\"_ _2\"></span>e capi<span class=\"_ _2\"></span>tal that i<span class=\"_ _2\"></span>t manage<span class=\"_ _2\"></span>s as the Gro<span class=\"_ _2\"></span>up\u2019s t<span class=\"_ _0\"></span>otal e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. The G<span class=\"_ _2\"></span>roup\u2019s polic<span class=\"_ _2\"></span>y for manag<span class=\"_ _2\"></span>ing cap<span class=\"_ _2\"></span>ital is to ma<span class=\"_ _2\"></span>intain a s<span class=\"_ _2\"></span>trong balance s<span class=\"_ _2\"></span>heet w<span class=\"_ _2\"></span>ith the o<span class=\"_ _2\"></span>bje<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive of maint<span class=\"_ _2\"></span>aining cus<span class=\"_ _2\"></span>tomer<span class=\"_ _0\"></span>, suppli<span class=\"_ _2\"></span>er and inves<span class=\"_ _2\"></span>tor confi<span class=\"_ _2\"></span>dence in th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss and to ensur<span class=\"_ _2\"></span>e that the Gro<span class=\"_ _2\"></span>up has suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent reso<span class=\"_ _2\"></span>urces to be ab<span class=\"_ _2\"></span>le to inves<span class=\"_ _2\"></span>t in the future d<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment a<span class=\"_ _2\"></span>nd grow<span class=\"_ _2\"></span>th of th<span class=\"_ _2\"></span>e busine<span class=\"_ _2\"></span>ss.<span class=\"_ _2d6\"> </span>Share buy<span class=\"_ _2\"></span>back<span class=\"_ _2\"></span>s are n<span class=\"_ _2\"></span>ow includ<span class=\"_ _2\"></span>ed as an op<span class=\"_ _2\"></span>tion for fut<span class=\"_ _2\"></span>ure shareho<span class=\"_ _2\"></span>lder re<span class=\"_ _2\"></span>turns, al<span class=\"_ _2\"></span>ongsid<span class=\"_ _2\"></span>e spe<span class=\"_ _2\"></span>cial div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>ds, wit<span class=\"_ _2\"></span>hin our ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>lloc<span class=\"_ _2\"></span>ation poli<span class=\"_ _2\"></span>cy. T<span class=\"_ _b\"></span>o ensu<span class=\"_ _2\"></span>re the Bo<span class=\"_ _2\"></span>ard has the n<span class=\"_ _2\"></span>eces<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y fl<span class=\"_ _2\"></span>exib<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>, there is a re<span class=\"_ _2\"></span>solut<span class=\"_ _2\"></span>ion pro<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>ed at eac<span class=\"_ _2\"></span>h AGM to author<span class=\"_ _2\"></span>ise the Compa<span class=\"_ _2\"></span>ny to make one or mor<span class=\"_ _2\"></span>e market purchas<span class=\"_ _2\"></span>es of it<span class=\"_ _2\"></span>s ordinar<span class=\"_ _2\"></span>y sha<span class=\"_ _2\"></span>res up to a ma<span class=\"_ _2\"></span>ximum numb<span class=\"_ _2\"></span>er of share<span class=\"_ _2\"></span>s equal to 10% of its issu<span class=\"_ _2\"></span>ed ordi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y share ca<span class=\"_ _2\"></span>pital a<span class=\"_ _2\"></span>s at the date of t<span class=\"_ _2\"></span>he Not<span class=\"_ _2\"></span>ice of Annual G<span class=\"_ _2\"></span>eneral M<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>ing.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s capit<span class=\"_ _2\"></span>al and equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y ratio is as foll<span class=\"_ _2\"></span>ows:<span class=\"_ _2d6\"> </span><table class=\"s w1ad h119\" id=\"_9c80acdc-1e8e-4081-85ef-e391bc811af9\"><tr><td></td><td class=\"t m0 x536 h2b y3171 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3171 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y3172 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x236 h2b y3172 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3172 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd7 w37e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>q<span class=\"_ _c\"></span>u<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85a y2fd7 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">4<span class=\"_ _2\"></span>31.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85b y2fd7 wcc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">4<span class=\"_ _c\"></span>61.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w37f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>s<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85c y2fe4 w380 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">566.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85d y2fe4 w152 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">592.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w381 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Equi<span class=\"_ _2\"></span>ty ra<span class=\"_ _2\"></span>tio<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85e y2f69 w338 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls132 ws9f\">76%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x85f y2f69 w382 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">78%<span class=\"_ _2d6\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Financial in<span class=\"_ _2\"></span>strument<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Su<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es of fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s<table class=\"s w383 h11a\" id=\"_a11498a7-8af3-437e-9b4f-9db5bf33e362\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h2a y3173 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c5\"> </span> <span class=\"_ _101\"> </span> <span class=\"_ _149\"> </span><span class=\"lsc5 wsd4\">C<span class=\"_ _0\"></span>arry<span class=\"_ _2\"></span>ing amount<span class=\"_ _0\"></span> and fair v<span class=\"_ _0\"></span>alue<span class=\"_ _2d6\"> </span></span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20b h2b y3174 ff34 fs12 fc4 sc0 lse6 ws26\">2025</td><td class=\"t m0 x860 h2a y3174 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3175 w384 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x861 y3175 w385 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 lse8 wsf6\">N<span class=\"_ _2\"></span>ote<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x862 y3175 w386 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">Clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nder I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x20e h2b y3176 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7da h2a y3176 ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3177 ff34 fs3 fc6 sc0 lsc1 wsd1\">Financial assets<span class=\"_ _25d\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y309e w387 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y309e w388 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x864 y3178 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x865 y3178 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y3179 ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5d w389 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Unquote<span class=\"_ _2\"></span>d investm<span class=\"_ _2\"></span>ents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x866 y2f5d w128 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x867 y2f5d w38a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5b ws62\">F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TPL<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y2f5d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2f5d w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317a w38b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ot<span class=\"_ _2\"></span>her financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x868 y317a w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x869 y317a w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86a y317a w28d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317b w95 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86b y317b w96 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86c y317b w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86d y317b w38d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86e y317b w38e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">34.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w9d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x86f y2f60 w38f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x870 y2f60 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x871 y2f60 w14c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">29.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y317c ff34 fs3 fc6 sc0 ls6 ws5\">Financial liab<span class=\"_ _2\"></span>ilities<span class=\"_ _1a8\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _14b\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y317d w387 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y317d w388 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x872 y30cd w5e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x873 y30cd wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y317e ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w390 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e withi<span class=\"_ _2\"></span>n one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x874 y317f w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y317f w391 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amortised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x875 y317f w392 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x876 y317f w393 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w394 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x877 y3010 w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x878 y3010 w395 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x879 y3010 wb3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>2.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87a y3010 wb4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>32.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 wbe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87b y2f69 w396 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87c y2f69 w397 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">O<span class=\"_ _2\"></span>ther fi<span class=\"_ _2\"></span>nancial liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87d y2f69 wc0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x555 y2f69 wc1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsdb ws1d6\">(3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr></table>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>All fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at fair value are c<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>orise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he except<span class=\"_ _2\"></span>ion of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in unquote<span class=\"_ _2\"></span>d compa<span class=\"_ _2\"></span>nies and ot<span class=\"_ _2\"></span>her finan<span class=\"_ _2\"></span>cial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at fair va<span class=\"_ _2\"></span>lue whic<span class=\"_ _2\"></span>h are categ<span class=\"_ _2\"></span>oris<span class=\"_ _2\"></span>ed as Le<span class=\"_ _2\"></span>vel 3. Se<span class=\"_ _2\"></span>e note 1<span class=\"_ _b\"></span>2 for fu<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails. T<span class=\"_ _2\"></span>he maturi<span class=\"_ _2\"></span>ty p<span class=\"_ _2\"></span>rofiles of t<span class=\"_ _2\"></span>he der<span class=\"_ _2\"></span>ivativ<span class=\"_ _2\"></span>e instru<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in desi<span class=\"_ _2\"></span>gnated he<span class=\"_ _2\"></span>dge a<span class=\"_ _2\"></span>ccounting relati<span class=\"_ _2\"></span>onships a<span class=\"_ _2\"></span>nd trade r<span class=\"_ _2\"></span>eceiva<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re given on<span class=\"_ gs5a\"> </span>pag<span class=\"_ _2\"></span>es 1<span class=\"_ _0\"></span>59 and 1<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>0 resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. Informatio<span class=\"_ _2\"></span>n on the matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the finan<span class=\"_ _2\"></span>cial liabil<span class=\"_ _2\"></span>ities is i<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d both w<span class=\"_ _2\"></span>ithin this n<span class=\"_ _2\"></span>ote and wit<span class=\"_ _2\"></span>hin note<span class=\"_ gs5a\"> </span>16. For trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payable<span class=\"_ _2\"></span>s there a<span class=\"_ _2\"></span>re no amount<span class=\"_ _2\"></span>s due a<span class=\"_ _2\"></span>fter o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he majo<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y falling due in 3<span class=\"_ _2\"></span>0 days or l<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>. All fair value<span class=\"_ gs5a\"> </span>measure<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are recurring.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Financial in<span class=\"_ _2\"></span>strument<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>Su<span class=\"_ _2\"></span>mm<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f ca<span class=\"_ _2\"></span>teg<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es of fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>lit<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>s<table class=\"s w383 h11a\" id=\"_a11498a7-8af3-437e-9b4f-9db5bf33e362\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x20d h2a y3173 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c5\"> </span> <span class=\"_ _101\"> </span> <span class=\"_ _149\"> </span><span class=\"lsc5 wsd4\">C<span class=\"_ _0\"></span>arry<span class=\"_ _2\"></span>ing amount<span class=\"_ _0\"></span> and fair v<span class=\"_ _0\"></span>alue<span class=\"_ _2d6\"> </span></span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x20b h2b y3174 ff34 fs12 fc4 sc0 lse6 ws26\">2025</td><td class=\"t m0 x860 h2a y3174 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y3175 w384 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x861 y3175 w385 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 lse8 wsf6\">N<span class=\"_ _2\"></span>ote<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x862 y3175 w386 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls1 ws1\">Clas<span class=\"_ _2\"></span>sifi<span class=\"_ _2\"></span>cat<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nder I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9<span class=\"_ _2d6\"> </span></div></td><td class=\"t m0 x20e h2b y3176 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m</td><td class=\"t m0 x7da h2a y3176 ff33 fs12 fc4 sc0 ls1c1 ws1d5\"> \u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h5 y3177 ff34 fs3 fc6 sc0 lsc1 wsd1\">Financial assets<span class=\"_ _25d\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _17e\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y309e w387 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y309e w388 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x864 y3178 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x865 y3178 w32d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y3179 ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f5d w389 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Unquote<span class=\"_ _2\"></span>d investm<span class=\"_ _2\"></span>ents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x866 y2f5d w128 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsec wsfa\">12<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x867 y2f5d w38a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5b ws62\">F<span class=\"_ _2\"></span>V<span class=\"_ _2\"></span>TPL<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x566 y2f5d w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4af y2f5d w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317a w38b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ot<span class=\"_ _2\"></span>her financ<span class=\"_ _2\"></span>ial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at am<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>tise<span class=\"_ _2\"></span>d cost<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x868 y317a w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x869 y317a w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86a y317a w28d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y317b w95 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er recei<span class=\"_ _2\"></span>vable<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86b y317b w96 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86c y317b w38c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86d y317b w38d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x86e y317b w38e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">34.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f60 w9d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x86f y2f60 w38f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised c<span class=\"_ _0\"></span>ost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x870 y2f60 w9e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls74 ws7b\">24<span class=\"_ _2\"></span>.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x871 y2f60 w14c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">29.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y317c ff34 fs3 fc6 sc0 ls6 ws5\">Financial liab<span class=\"_ _2\"></span>ilities<span class=\"_ _1a8\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _25e\"> </span> <span class=\"_ _17e\"> </span><span class=\"ff34\"> <span class=\"_ _14b\"> </span></span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y317d w387 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ard exchang<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s used for h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g (derivati<span class=\"_ _2\"></span>ve instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x863 y317d w388 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value \u2013<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x872 y30cd w5e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x873 y30cd wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x5b1 h6 y317e ff33 fs3 fc4 sc0 ls6 ws5\">hedging instrument<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w390 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e withi<span class=\"_ _2\"></span>n one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x874 y317f w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5ec y317f w391 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amortised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x875 y317f w392 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x876 y317f w393 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w394 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Borr<span class=\"_ _2\"></span>owings \u2013 du<span class=\"_ _2\"></span>e af<span class=\"_ _2\"></span>ter one year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x877 y3010 w138 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x878 y3010 w395 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6f ws6e\">Amor<span class=\"_ _2\"></span>tised cost<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x879 y3010 wb3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6d ws78\">(2<span class=\"_ _2\"></span>2.6)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87a y3010 wb4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>32.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 wbe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87b y2f69 w396 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls13 ws13\">19<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87c y2f69 w397 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">O<span class=\"_ _2\"></span>ther fi<span class=\"_ _2\"></span>nancial liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x87d y2f69 wc0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls71 ws11d\">(4<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x555 y2f69 wc1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsdb ws1d6\">(3<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.2)<span class=\"_ _2d6\"> </span></div></td></tr></table>Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>All fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s measure<span class=\"_ _2\"></span>d at fair value are c<span class=\"_ _2\"></span>ateg<span class=\"_ _2\"></span>orise<span class=\"_ _2\"></span>d as Leve<span class=\"_ _2\"></span>l 2 within t<span class=\"_ _2\"></span>he fair value hi<span class=\"_ _2\"></span>erarchy<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he except<span class=\"_ _2\"></span>ion of invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in unquote<span class=\"_ _2\"></span>d compa<span class=\"_ _2\"></span>nies and ot<span class=\"_ _2\"></span>her finan<span class=\"_ _2\"></span>cial ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s held at fair va<span class=\"_ _2\"></span>lue whic<span class=\"_ _2\"></span>h are categ<span class=\"_ _2\"></span>oris<span class=\"_ _2\"></span>ed as Le<span class=\"_ _2\"></span>vel 3. Se<span class=\"_ _2\"></span>e note 1<span class=\"_ _b\"></span>2 for fu<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails. T<span class=\"_ _2\"></span>he maturi<span class=\"_ _2\"></span>ty p<span class=\"_ _2\"></span>rofiles of t<span class=\"_ _2\"></span>he der<span class=\"_ _2\"></span>ivativ<span class=\"_ _2\"></span>e instru<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in desi<span class=\"_ _2\"></span>gnated he<span class=\"_ _2\"></span>dge a<span class=\"_ _2\"></span>ccounting relati<span class=\"_ _2\"></span>onships a<span class=\"_ _2\"></span>nd trade r<span class=\"_ _2\"></span>eceiva<span class=\"_ _2\"></span>bles a<span class=\"_ _2\"></span>re given on<span class=\"_ gs5a\"> </span>pag<span class=\"_ _2\"></span>es 1<span class=\"_ _0\"></span>59 and 1<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>0 resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>ely. Informatio<span class=\"_ _2\"></span>n on the matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the finan<span class=\"_ _2\"></span>cial liabil<span class=\"_ _2\"></span>ities is i<span class=\"_ _2\"></span>nclude<span class=\"_ _2\"></span>d both w<span class=\"_ _2\"></span>ithin this n<span class=\"_ _2\"></span>ote and wit<span class=\"_ _2\"></span>hin note<span class=\"_ gs5a\"> </span>16. For trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payable<span class=\"_ _2\"></span>s there a<span class=\"_ _2\"></span>re no amount<span class=\"_ _2\"></span>s due a<span class=\"_ _2\"></span>fter o<span class=\"_ _2\"></span>ne year<span class=\"_ _0\"></span>, with t<span class=\"_ _2\"></span>he majo<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>y falling due in 3<span class=\"_ _2\"></span>0 days or l<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>. All fair value<span class=\"_ gs5a\"> </span>measure<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are recurring.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ial a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s a<span class=\"_ _2\"></span>nd li<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ies h<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>d at fai<span class=\"_ _2\"></span>r va<span class=\"_ _2\"></span>lue<span class=\"_ _2d6\"> </span>Fair value is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d using the fair va<span class=\"_ _2\"></span>lue hiera<span class=\"_ _2\"></span>rchy which t<span class=\"_ _2\"></span>akes into account the availa<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y of input d<span class=\"_ _2\"></span>ata into the fair va<span class=\"_ _2\"></span>lue cal<span class=\"_ _2\"></span>culatio<span class=\"_ _2\"></span>n, with l<span class=\"_ _2\"></span>evels g<span class=\"_ _2\"></span>oing from L<span class=\"_ _2\"></span>evel 1 (quoted mar<span class=\"_ _2\"></span>ket prices avail<span class=\"_ _2\"></span>able) through to L<span class=\"_ _2\"></span>evel 3 (unobs<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vabl<span class=\"_ _2\"></span>e input<span class=\"_ _2\"></span>s) with m<span class=\"_ _2\"></span>ore assum<span class=\"_ _2\"></span>ptions in<span class=\"_ _2\"></span>herent in the fair valu<span class=\"_ _2\"></span>e calcu<span class=\"_ _2\"></span>lation of L<span class=\"_ _2\"></span>evel 3 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. W<span class=\"_ _2\"></span>here o<span class=\"_ _2\"></span>bser<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>ble inpu<span class=\"_ _2\"></span>ts are n<span class=\"_ _2\"></span>ot availabl<span class=\"_ _2\"></span>e then an<span class=\"_ _2\"></span>other valuat<span class=\"_ _2\"></span>ion te<span class=\"_ _2\"></span>chnique is us<span class=\"_ _2\"></span>ed, such a<span class=\"_ _2\"></span>s an incom<span class=\"_ _2\"></span>e appro<span class=\"_ _2\"></span>ach or mar<span class=\"_ _2\"></span>ket approac<span class=\"_ _2\"></span>h.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "<div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs3e4\">Reco<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>il<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n of m<span class=\"_ _2\"></span>oveme<span class=\"_ _2\"></span>nt i<span class=\"_ _2\"></span>n ne<span class=\"_ _2\"></span>t deb<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3e5\">Net (de<span class=\"_ _2\"></span>bt)<span class=\"_ _2\"></span>/fun<span class=\"_ _2\"></span>ds consis<span class=\"_ _2\"></span>ts of c<span class=\"_ _2\"></span>ash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s tog<span class=\"_ _2\"></span>ether w<span class=\"_ _2\"></span>ith oth<span class=\"_ _2\"></span>er financia<span class=\"_ _2\"></span>l ass<span class=\"_ _2\"></span>ets (w<span class=\"_ _2\"></span>ithin curr<span class=\"_ _2\"></span>ent ass<span class=\"_ _2\"></span>ets), long<span class=\"_ _2\"></span>-term a<span class=\"_ _2\"></span>nd shor<span class=\"_ _2\"></span>t-term </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs3e6\">loans a<span class=\"_ _2\"></span>nd finance l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span></div><div class=\"gs3e7\"><table class=\"s w398 h11b\" id=\"_0bc28cf5-51a0-49e9-b463-9d0d26388539\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y3180 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y3181 ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x860 h2b y3182 ff34 fs12 fc4 sc0 ls1 ws1\">As a<span class=\"_ _2\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3183 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3184 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x880 h2b y3185 ff34 fs12 fc4 sc0 lse5 wsb9\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3186 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3186 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3187 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x882 h2b y3188 ff34 fs12 fc4 sc0 lse6 ws26\"> 2025</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3189 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y318a ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x884 h2a y318b ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2b y318c ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w399 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2fd6 w84 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2fd6 w19a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">29.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x887 y2fd6 wb0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(5<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x888 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x889 y2fd6 w183 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">24.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88b y2fd7 w39b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88c y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88d y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88e y2fd7 w39d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w39f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x891 y2fe4 w2a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x892 y2fe4 w3a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x893 y2fe4 w3a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">(8<span class=\"_ _2\"></span>.9)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x894 y2f69 w3a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x31b y2f69 wc3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x538 y2f69 w103 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x895 y2f69 w3a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">(24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>8)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"gs3e8\"><table class=\"s w2a8 h11c\" id=\"_5f65da9b-b20a-47bb-b222-d2d589fd9c4b\"><tr><td></td><td></td><td class=\"t m0 x87e h2a y318d ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td><td></td><td class=\"t m0 x87f h2a y318e ff33 fs12 fc4 sc0 lsc5 wsd4\">Exchange and </td><td class=\"t m0 x20c h2a y318f ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x5b6 h2a y3190 ff33 fs12 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x832 h2a y3191 ff33 fs12 fc4 sc0 lsc3 wsd2\">other non-cash </td><td class=\"t m0 x896 h2a y3192 ff33 fs12 fc4 sc0 lsc3 wsd2\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x2e0 h2a y3193 ff33 fs12 fc4 sc0 ls115 ws166\"> 2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x881 h2a y3193 ff33 fs12 fc4 sc0 ls1 ws1\">Cash fl<span class=\"_ _2\"></span>ow<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x5b7 h2a y3194 ff33 fs12 fc4 sc0 lsc3 wsd2\">movements</td><td class=\"t m0 x860 h2a y3195 ff33 fs12 fc4 sc0 lsc4 wsd3\"> 2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3196 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _263\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x66e h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x883 h2a y3197 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7f5 h2a y3198 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3199 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w399 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivalents<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x885 y2f94 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x886 y2f94 w133 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">33.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x897 y2f94 w341 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls65 ws6b\">(<span class=\"_ _2\"></span>3.3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x898 y2f94 wfa he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">(0.8)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4dd y2f94 w9f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">2<span class=\"_ _2\"></span>9.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w3a4 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Other financial assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x899 y2fd6 w84 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89a y2fd6 w149 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89b y2fd6 w3a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89c y2fd6 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89d y2fd6 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 wb1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88a y2fd7 w39a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>6, 17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89e y2fd7 w3a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>9.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x89f y2fd7 w167 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a0 y2fd7 w214 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsdb ws1d6\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a1 y2fd7 wac he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">(4<span class=\"_ _2\"></span>0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w39e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls7 ws6\">Leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x88f y2fe4 wae he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">20<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x890 y2fe4 w3a7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6d0 y2fe4 w1a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a2 y2fe4 w2d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a3 y2fe4 w39f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3a1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8a4 y2f69 w3a8 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(16<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a5 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.0<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4a8 y2f69 wbd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a6 y2f69 w3a9 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table></div>The o<span class=\"_ _2\"></span>nly rece<span class=\"_ _2\"></span>ivabl<span class=\"_ _2\"></span>es of the Compa<span class=\"_ _2\"></span>ny are amount<span class=\"_ _2\"></span>s owe<span class=\"_ _2\"></span>d by subsidia<span class=\"_ _2\"></span>ry u<span class=\"_ _2\"></span>nder<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>akings<span class=\"_ _2\"></span>. The<span class=\"_ _2\"></span>se are ca<span class=\"_ _2\"></span>rrie<span class=\"_ _2\"></span>d at amor<span class=\"_ _2\"></span>tis<span class=\"_ _2\"></span>ed cos<span class=\"_ _2\"></span>t subse<span class=\"_ _2\"></span>quent to<span class=\"_ gs5a\"> </span>initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span>The fu<span class=\"_ _2\"></span>ture ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted c<span class=\"_ _2\"></span>redit lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s on amo<span class=\"_ _2\"></span>unts ow<span class=\"_ _2\"></span>ed by subsi<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>y unde<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>aking<span class=\"_ _2\"></span>s are consid<span class=\"_ _2\"></span>ered to be im<span class=\"_ _2\"></span>material an<span class=\"_ _2\"></span>d therefo<span class=\"_ _2\"></span>re no ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted credi<span class=\"_ _2\"></span>t loss<span class=\"_ _2\"></span>es have b<span class=\"_ _2\"></span>een re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed.<span class=\"_ _2d6\"> </span>The Comp<span class=\"_ _2\"></span>any has issue<span class=\"_ _2\"></span>d financia<span class=\"_ _2\"></span>l guarantee co<span class=\"_ _2\"></span>ntrac<span class=\"_ _2\"></span>ts to gua<span class=\"_ _2\"></span>rantee the in<span class=\"_ _2\"></span>debte<span class=\"_ _2\"></span>dnes<span class=\"_ _2\"></span>s of other com<span class=\"_ _2\"></span>panie<span class=\"_ _2\"></span>s within i<span class=\"_ _2\"></span>ts Gro<span class=\"_ _2\"></span>up as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 in favour of Barclay<span class=\"_ _2\"></span>s Bank P<span class=\"_ _2\"></span>LC (\u2018Barclay<span class=\"_ _2\"></span>s\u2019) to cover any liab<span class=\"_ _2\"></span>ilities d<span class=\"_ _2\"></span>ue to Barclay<span class=\"_ _2\"></span>s by the Company and i<span class=\"_ _2\"></span>ts fell<span class=\"_ _2\"></span>ow UK sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es up to<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>max<span class=\"_ _2\"></span>imum value of \u00a31<span class=\"_ _b\"></span>2m; and<span class=\"_ _2d6\"> </span>\u2022 in favour of HSBC B<span class=\"_ _2\"></span>ank (C<span class=\"_ _0\"></span>hina) C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _2\"></span>B loan fac<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s due to HSBC by V<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>PL (se<span class=\"_ _2\"></span>e note 16)<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>The p<span class=\"_ _2\"></span>robab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of default is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d remote an<span class=\"_ _2\"></span>d therefor<span class=\"_ _2\"></span>e the es<span class=\"_ _2\"></span>timated f<span class=\"_ _2\"></span>inancial ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of is<span class=\"_ _2\"></span>suing is \u00a3nil (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: \u00a3nil). The fair val<span class=\"_ _2\"></span>ue of<span class=\"_ gs5a\"> </span>the is<span class=\"_ _2\"></span>sued fina<span class=\"_ _2\"></span>ncial guarante<span class=\"_ _2\"></span>e contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s is de<span class=\"_ _2\"></span>emed to b<span class=\"_ _2\"></span>e immateria<span class=\"_ _2\"></span>l.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "1<span class=\"_ _0\"></span>8. RETIREMENT BENEFITS<span class=\"_ _2d6\"> </span>Employee benefits<span class=\"_ _2d6\"> </span>Defined contribution pension sc<span class=\"_ _2\"></span>hemes<span class=\"_ _2d6\"> </span>Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s for contribu<span class=\"_ _2\"></span>tions to d<span class=\"_ _2\"></span>efined co<span class=\"_ _2\"></span>ntribut<span class=\"_ _2\"></span>ion pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Defined benefit pens<span class=\"_ _2\"></span>ion schemes<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s asset a<span class=\"_ _2\"></span>nd oblig<span class=\"_ _2\"></span>ation in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet ar<span class=\"_ _2\"></span>e the pres<span class=\"_ _2\"></span>ent value of<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> the futur<span class=\"_ _2\"></span>e benef<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s that empl<span class=\"_ _2\"></span>oyees hav<span class=\"_ _2\"></span>e earne<span class=\"_ _2\"></span>d in return for th<span class=\"_ _2\"></span>eir ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice in the c<span class=\"_ _2\"></span>urrent and p<span class=\"_ _2\"></span>rior p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds, les<span class=\"_ _2\"></span>s the fair valu<span class=\"_ _2\"></span>e of plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span> The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n is calc<span class=\"_ _2\"></span>ulated by ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ies using t<span class=\"_ _2\"></span>he proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted unit cre<span class=\"_ _2\"></span>dit met<span class=\"_ _2\"></span>hod. T<span class=\"_ _2\"></span>he pre<span class=\"_ _2\"></span>sent value o<span class=\"_ _2\"></span>f the<span class=\"_ _2d6\"> </span> defin<span class=\"_ _2\"></span>ed be<span class=\"_ _2\"></span>nefit o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d by discount<span class=\"_ _2\"></span>ing the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d future cas<span class=\"_ _2\"></span>h out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s using intere<span class=\"_ _2\"></span>st rates of h<span class=\"_ _2\"></span>igh qualit<span class=\"_ _2\"></span>y cor<span class=\"_ _2\"></span>porate<span class=\"_ _2d6\"> </span> bond<span class=\"_ _2\"></span>s that are de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y in whic<span class=\"_ _2\"></span>h the be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e paid an<span class=\"_ _2\"></span>d have terms to matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y approx<span class=\"_ _2\"></span>imating to the te<span class=\"_ _2\"></span>rms of<span class=\"_ _2d6\"> </span> the relate<span class=\"_ _2\"></span>d pensio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n the ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on result<span class=\"_ _2\"></span>s in a be<span class=\"_ _2\"></span>nefit to th<span class=\"_ _2\"></span>e Group, the re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as<span class=\"_ _2\"></span>set is th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>nt value of eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>its ava<span class=\"_ _2\"></span>ilable in t<span class=\"_ _2\"></span>he form<span class=\"_ _2d6\"> </span> of any future refu<span class=\"_ _2\"></span>nds from th<span class=\"_ _2\"></span>e plan or re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tions in fu<span class=\"_ _2\"></span>ture contribu<span class=\"_ _2\"></span>tions to th<span class=\"_ _2\"></span>e plan. In o<span class=\"_ _2\"></span>rder to c<span class=\"_ _2\"></span>alculate th<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ent value of e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span> ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s, consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is given to any m<span class=\"_ _2\"></span>inimum funding re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>hat appl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. An eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e to the Group i<span class=\"_ _2\"></span>f it is<span class=\"_ _2d6\"> </span> realis<span class=\"_ _2\"></span>able du<span class=\"_ _2\"></span>ring the li<span class=\"_ _2\"></span>fe of the plan or o<span class=\"_ _2\"></span>n set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of the p<span class=\"_ _2\"></span>lan liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>. When t<span class=\"_ _2\"></span>he ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s of a plan are i<span class=\"_ _2\"></span>mproved, t<span class=\"_ _2\"></span>he por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the<span class=\"_ _2d6\"> </span> increas<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>enefit re<span class=\"_ _2\"></span>lating to pa<span class=\"_ _2\"></span>st se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice by emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis ov<span class=\"_ _2\"></span>er the averag<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iod until<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> the b<span class=\"_ _2\"></span>enefit<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>ecome ve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>d. T<span class=\"_ _b\"></span>o th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s vest im<span class=\"_ _2\"></span>mediate<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ac<span class=\"_ _2\"></span>tuarial ga<span class=\"_ _2\"></span>ins and los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re immed<span class=\"_ _2\"></span>iately re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in full throu<span class=\"_ _2\"></span>gh the Consol<span class=\"_ _2\"></span>idated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensiv<span class=\"_ _2\"></span>e income.<span class=\"_ _2d6\"> </span> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d key sou<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>s of e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>o pen<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ion s<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e val<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></span>The v<span class=\"_ _2\"></span>aluation o<span class=\"_ _2\"></span>f pensio<span class=\"_ _2\"></span>n sche<span class=\"_ _2\"></span>me liabili<span class=\"_ _2\"></span>ties is c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d in accordan<span class=\"_ _2\"></span>ce with Gro<span class=\"_ _2\"></span>up poli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he valua<span class=\"_ _2\"></span>tions are p<span class=\"_ _2\"></span>repare<span class=\"_ _2\"></span>d by indep<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span> qualifi<span class=\"_ _2\"></span>ed ac<span class=\"_ _2\"></span>tuari<span class=\"_ _2\"></span>es, bu<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>re require<span class=\"_ _2\"></span>d in relatio<span class=\"_ _2\"></span>n to the as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns for pensi<span class=\"_ _2\"></span>on increa<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>nflatio<span class=\"_ _2\"></span>n, the disco<span class=\"_ _2\"></span>unt rate<span class=\"_ _2d6\"> </span> applied and member longevity,<span class=\"_ _0\"></span> which underpin the v<span class=\"_ _0\"></span>aluations. In<span class=\"_ _0\"></span>formation about the a<span class=\"_ _0\"></span>ssumptions rela<span class=\"_ _0\"></span>ting to<span class=\"_ _0\"></span> retirement<span class=\"_ _0\"></span> benefit assets<span class=\"_ _2d6\"> </span> and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns and als<span class=\"_ _2\"></span>o the sens<span class=\"_ _2\"></span>itiv<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the pe<span class=\"_ _2\"></span>nsion as<span class=\"_ _2\"></span>set an<span class=\"_ _2\"></span>d liabilit<span class=\"_ _2\"></span>y to move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in thes<span class=\"_ _2\"></span>e assu<span class=\"_ _2\"></span>mptions i<span class=\"_ _2\"></span>s prese<span class=\"_ _2\"></span>nted bel<span class=\"_ _2\"></span>ow. The<span class=\"_ _2d6\"> </span> sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty sh<span class=\"_ _2\"></span>ows th<span class=\"_ _2\"></span>at a change in t<span class=\"_ _2\"></span>he est<span class=\"_ _2\"></span>imatio<span class=\"_ _2\"></span>n assumpt<span class=\"_ _2\"></span>ions coul<span class=\"_ _2\"></span>d result in a mate<span class=\"_ _2\"></span>rial chang<span class=\"_ _2\"></span>e in the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>ying val<span class=\"_ _2\"></span>ue of the s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span> and liab<span class=\"_ _2\"></span>ilities w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>2 months.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge has b<span class=\"_ _2\"></span>een dis<span class=\"_ _2\"></span>cuss<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>h the UK p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n trus<span class=\"_ _2\"></span>tee. Whils<span class=\"_ _2\"></span>t not an inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt impac<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span> change, a mo<span class=\"_ _2\"></span>vement in th<span class=\"_ _2\"></span>e net de<span class=\"_ _2\"></span>fined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t pensi<span class=\"_ _2\"></span>on balan<span class=\"_ _2\"></span>ce would pote<span class=\"_ _2\"></span>ntially im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t long<span class=\"_ _2\"></span>-ter<span class=\"_ _2\"></span>m cash fl<span class=\"_ _2\"></span>ows if f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her<span class=\"_ _2d6\"> </span> contrib<span class=\"_ _2\"></span>utions w<span class=\"_ _2\"></span>ere require<span class=\"_ _2\"></span>d or a lowe<span class=\"_ _2\"></span>r surplus we<span class=\"_ _2\"></span>re returne<span class=\"_ _2\"></span>d to the Company on s<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fact<span class=\"_ _2\"></span>ion of all ou<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span> The<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate chan<span class=\"_ _2\"></span>ge would m<span class=\"_ _2\"></span>ost l<span class=\"_ _2\"></span>ikely be se<span class=\"_ _2\"></span>en in the va<span class=\"_ _2\"></span>lue of sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s if the<span class=\"_ _2\"></span>y were not ap<span class=\"_ _2\"></span>propri<span class=\"_ _2\"></span>ately<span class=\"_ _2d6\"> </span> managed.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025 the s<span class=\"_ _2\"></span>cheme d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold any e<span class=\"_ _2\"></span>quitie<span class=\"_ _2\"></span>s or grow<span class=\"_ _2\"></span>th f<span class=\"_ _2\"></span>unds wit<span class=\"_ _2\"></span>h the funds<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n trus<span class=\"_ _2\"></span>tees, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span> suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t of the Company, continue to devel<span class=\"_ _2\"></span>op the<span class=\"_ _2\"></span>ir own ES<span class=\"_ _2\"></span>G poli<span class=\"_ _2\"></span>cy w<span class=\"_ _2\"></span>hich is likely to re<span class=\"_ _2\"></span>sult in an ESG li<span class=\"_ _2\"></span>nked investm<span class=\"_ _2\"></span>ent strate<span class=\"_ _2\"></span>gy<span class=\"_ _2d6\"> </span> for if and w<span class=\"_ _2\"></span>hen equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y and grow<span class=\"_ _2\"></span>th a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s are h<span class=\"_ _2\"></span>eld by the s<span class=\"_ _2\"></span>cheme. T<span class=\"_ _2\"></span>his will ali<span class=\"_ _2\"></span>gn to the Company<span class=\"_ _2\"></span>\u2019s strategy a<span class=\"_ _2\"></span>nd also en<span class=\"_ _2\"></span>sure that<span class=\"_ _2d6\"> </span> invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are not \u2018stu<span class=\"_ _2\"></span>ck\u2019 in de<span class=\"_ _2\"></span>clining eq<span class=\"_ _2\"></span>uitie<span class=\"_ _2\"></span>s, thus risk<span class=\"_ _2\"></span>ing unde<span class=\"_ _2\"></span>rper<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance. A<span class=\"_ _2\"></span>s a result<span class=\"_ _2\"></span>, the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have con<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d that<span class=\"_ _2d6\"> </span> no climate<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>related r<span class=\"_ _2\"></span>isk adjus<span class=\"_ _2\"></span>tment i<span class=\"_ _2\"></span>s required a<span class=\"_ _2\"></span>t 30<span class=\"_ gs5a\"> </span>Sep<span class=\"_ _2\"></span>tember 2025.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup op<span class=\"_ _2\"></span>erates a numb<span class=\"_ _2\"></span>er of pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s for it<span class=\"_ _2\"></span>s empl<span class=\"_ _2\"></span>oyees t<span class=\"_ _2\"></span>hroughou<span class=\"_ _2\"></span>t the wor<span class=\"_ _2\"></span>ld. Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the U<span class=\"_ _2\"></span>K and Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the Company<span class=\"_ _2d6\"> </span> ope<span class=\"_ _2\"></span>rates de<span class=\"_ _2\"></span>fined cont<span class=\"_ _2\"></span>ributi<span class=\"_ _2\"></span>on pens<span class=\"_ _2\"></span>ion sc<span class=\"_ _2\"></span>heme<span class=\"_ _2\"></span>s. Each s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e operate<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r the regul<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>y enviro<span class=\"_ _2\"></span>nment of the ju<span class=\"_ _2\"></span>risdic<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on in whi<span class=\"_ _2\"></span>ch it<span class=\"_ _2d6\"> </span> is<span class=\"_ gs5a\"> </span>loc<span class=\"_ _2\"></span>ated.<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Pe<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ion F<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>d (UK<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>The p<span class=\"_ _2\"></span>rincipa<span class=\"_ _2\"></span>l schem<span class=\"_ _2\"></span>e ope<span class=\"_ _2\"></span>rated by the G<span class=\"_ _2\"></span>roup is a fund<span class=\"_ _2\"></span>ed UK p<span class=\"_ _2\"></span>ension s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e, which is subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the s<span class=\"_ _2\"></span>tatuto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y funding ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e under<span class=\"_ _2d6\"> </span>the<span class=\"_ gs5a\"> </span>Pe<span class=\"_ _2\"></span>nsions Ac<span class=\"_ _2\"></span>t 20<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>, in which e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es of UK su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>y un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate. Th<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>e has t<span class=\"_ _2\"></span>wo se<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions. O<span class=\"_ _2\"></span>ne se<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s on a def<span class=\"_ _2\"></span>ined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t basis w<span class=\"_ _2\"></span>ith ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to final pens<span class=\"_ _2\"></span>ionabl<span class=\"_ _2\"></span>e pay. The defi<span class=\"_ _2\"></span>ned be<span class=\"_ _2\"></span>nefit s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tion w<span class=\"_ _2\"></span>as clos<span class=\"_ _2\"></span>ed to new m<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>from 31 Decem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>01<span class=\"_ _b\"></span>. From this d<span class=\"_ _2\"></span>ate new emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en invited to j<span class=\"_ _2\"></span>oin the s<span class=\"_ _2\"></span>econd s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n that provi<span class=\"_ _2\"></span>des b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>n a define<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span>contrib<span class=\"_ _2\"></span>ution b<span class=\"_ _2\"></span>asis. T<span class=\"_ _2\"></span>he def<span class=\"_ _2\"></span>ined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t schem<span class=\"_ _2\"></span>e clos<span class=\"_ _2\"></span>ed to future a<span class=\"_ _2\"></span>ccrual on 31 March 201<span class=\"_ _b\"></span>6, w<span class=\"_ _2\"></span>ith empl<span class=\"_ _2\"></span>oyee<span class=\"_ _2\"></span>s in the sch<span class=\"_ _2\"></span>eme elig<span class=\"_ _2\"></span>ible to jo<span class=\"_ _2\"></span>in<span class=\"_ _2d6\"> </span>the defined contri<span class=\"_ _0\"></span>bution scheme.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>atest t<span class=\"_ _2\"></span>riennial v<span class=\"_ _2\"></span>aluation w<span class=\"_ _2\"></span>as per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med to 31 March 2022 and show<span class=\"_ _2\"></span>ed a sche<span class=\"_ _2\"></span>me surp<span class=\"_ _2\"></span>lus of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6.8m. T<span class=\"_ _2\"></span>he surp<span class=\"_ _2\"></span>lus pos<span class=\"_ _2\"></span>ition m<span class=\"_ _2\"></span>eans the<span class=\"_ _2d6\"> </span>Group has n<span class=\"_ _2\"></span>o current o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on to make fur<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ibuti<span class=\"_ _2\"></span>ons to the sc<span class=\"_ _2\"></span>heme, alt<span class=\"_ _2\"></span>hough thi<span class=\"_ _2\"></span>s may change fol<span class=\"_ _2\"></span>lowing fu<span class=\"_ _2\"></span>ture valuati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he<span class=\"_ _2d6\"> </span>Group ma<span class=\"_ _2\"></span>de add<span class=\"_ _2\"></span>itiona<span class=\"_ _2\"></span>l contribut<span class=\"_ _2\"></span>ions of \u00a31<span class=\"_ _b\"></span>.0m d<span class=\"_ _2\"></span>uring the y<span class=\"_ _2\"></span>ears e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2022 and 2023 as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of an ongo<span class=\"_ _2\"></span>ing prog<span class=\"_ _2\"></span>ramme<span class=\"_ _2d6\"> </span>with the trustees to work<span class=\"_ _0\"></span> towards<span class=\"_ _0\"></span> self-sufficienc<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>. The Group remains<span class=\"_ _0\"></span> committed to worki<span class=\"_ _0\"></span>ng towar<span class=\"_ _0\"></span>ds self-sufficiency with the asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>increas<span class=\"_ _2\"></span>ingly match<span class=\"_ _2\"></span>ed to the nature a<span class=\"_ _2\"></span>nd term of th<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es, prote<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ting the s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>gainst m<span class=\"_ _2\"></span>arket risk<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment s<span class=\"_ _2\"></span>trategy i<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>revi<span class=\"_ _2\"></span>ewed on a re<span class=\"_ _2\"></span>gular ba<span class=\"_ _2\"></span>sis with t<span class=\"_ _2\"></span>he trus<span class=\"_ _2\"></span>tees a<span class=\"_ _2\"></span>nd schem<span class=\"_ _2\"></span>e adv<span class=\"_ _2\"></span>isor<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he nex<span class=\"_ _2\"></span>t tr<span class=\"_ _2\"></span>iennial va<span class=\"_ _2\"></span>luation p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed to 31 March 202<span class=\"_ _0\"></span>5 is ongo<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span>with t<span class=\"_ _2\"></span>he prelimi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y result<span class=\"_ _2\"></span>s due in H1 F<span class=\"_ _2\"></span>Y 2026.<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d contribu<span class=\"_ _2\"></span>tion s<span class=\"_ _2\"></span>cheme i<span class=\"_ _2\"></span>s open to a<span class=\"_ _2\"></span>ll UK emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s with th<span class=\"_ _2\"></span>e Group mak<span class=\"_ _2\"></span>ing contrib<span class=\"_ _2\"></span>utions a<span class=\"_ _2\"></span>t a level w<span class=\"_ _2\"></span>hich vari<span class=\"_ _2\"></span>es wit<span class=\"_ _2\"></span>h the<span class=\"_ _2d6\"> </span>percent<span class=\"_ _2\"></span>age of s<span class=\"_ _2\"></span>alar<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e emplo<span class=\"_ _2\"></span>yee contri<span class=\"_ _2\"></span>butes<span class=\"_ _2\"></span>. The tot<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ense fo<span class=\"_ _2\"></span>r the def<span class=\"_ _2\"></span>ined contr<span class=\"_ _2\"></span>ibuti<span class=\"_ _2\"></span>on sche<span class=\"_ _2\"></span>me is inclu<span class=\"_ _2\"></span>ded in \u2018st<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>f cost<span class=\"_ _2\"></span>s\u2019 wit<span class=\"_ _2\"></span>hin<span class=\"_ _2d6\"> </span>the<span class=\"_ gs5a\"> </span>inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt line whe<span class=\"_ _2\"></span>re the emp<span class=\"_ _2\"></span>loyee o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>ense for t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 was \u00a37<span class=\"_ _b\"></span>.3m (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>.9m).<span class=\"_ _2d6\"> </span>In Jun<span class=\"_ _2\"></span>e 202<span class=\"_ _0\"></span>5, the UK g<span class=\"_ _2\"></span>overnm<span class=\"_ _2\"></span>ent announ<span class=\"_ _2\"></span>ced that le<span class=\"_ _2\"></span>gislati<span class=\"_ _2\"></span>on will b<span class=\"_ _2\"></span>e introdu<span class=\"_ _2\"></span>ced to give p<span class=\"_ _2\"></span>ension s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>es impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by the Hig<span class=\"_ _2\"></span>h C<span class=\"_ _0\"></span>our<span class=\"_ _2\"></span>t judg<span class=\"_ _2\"></span>ement<span class=\"_ _2d6\"> </span>involv<span class=\"_ _2\"></span>ing the V<span class=\"_ _2\"></span>irgin M<span class=\"_ _2\"></span>edia vs N<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>L Pensi<span class=\"_ _2\"></span>on T<span class=\"_ _b\"></span>r<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>es Limi<span class=\"_ _2\"></span>ted the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to retros<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vely obt<span class=\"_ _2\"></span>ain wr<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ten ac<span class=\"_ _2\"></span>tuarial co<span class=\"_ _2\"></span>nfirmati<span class=\"_ _2\"></span>on that his<span class=\"_ _2\"></span>toric b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span>change<span class=\"_ _2\"></span>s met th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ndards. O<span class=\"_ _2\"></span>nce this l<span class=\"_ _2\"></span>egislat<span class=\"_ _2\"></span>ive upda<span class=\"_ _2\"></span>te has bee<span class=\"_ _2\"></span>n made, the t<span class=\"_ _2\"></span>ruste<span class=\"_ _2\"></span>e plans to obt<span class=\"_ _2\"></span>ain the r<span class=\"_ _2\"></span>equired w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten confir<span class=\"_ _2\"></span>matio<span class=\"_ _2\"></span>n(s)<span class=\"_ _2d6\"> </span>and the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s and the tr<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>e have conclud<span class=\"_ _2\"></span>ed ther<span class=\"_ _2\"></span>e is no impa<span class=\"_ _2\"></span>ct to th<span class=\"_ _2\"></span>e valuatio<span class=\"_ _2\"></span>n of sche<span class=\"_ _2\"></span>me liabili<span class=\"_ _2\"></span>ties at t<span class=\"_ _2\"></span>he current t<span class=\"_ _2\"></span>ime.<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Eu<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>pa G<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>H Pen<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ion Fu<span class=\"_ _2\"></span>nd (Ge<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>any)<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup op<span class=\"_ _2\"></span>erates an<span class=\"_ _2\"></span>other de<span class=\"_ _2\"></span>fined b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>it sche<span class=\"_ _2\"></span>me in Ger<span class=\"_ _2\"></span>many for the b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t of one, now reti<span class=\"_ _2\"></span>red, empl<span class=\"_ _2\"></span>oyee.<span class=\"_ _2d6\"> </span>Risk<span class=\"_ _2\"></span>s associated with the defined benefit scheme<span class=\"_ _2d6\"> </span>Inv<span class=\"_ _0\"></span>estmen<span class=\"_ _0\"></span>t r<span class=\"_ _0\"></span>isk<span class=\"_ _2d6\"> </span>The s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e has the o<span class=\"_ _2\"></span>ption to ho<span class=\"_ _2\"></span>ld inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in as<span class=\"_ _2\"></span>set clas<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>, such as eq<span class=\"_ _2\"></span>uitie<span class=\"_ _2\"></span>s, which have v<span class=\"_ _2\"></span>olatile m<span class=\"_ _2\"></span>arket values<span class=\"_ _2\"></span>, and whil<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets<span class=\"_ _2d6\"> </span>are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to p<span class=\"_ _2\"></span>rovid<span class=\"_ _2\"></span>e real returns o<span class=\"_ _2\"></span>ver the lo<span class=\"_ _2\"></span>ng term, th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term vo<span class=\"_ _2\"></span>latilit<span class=\"_ _2\"></span>y ca<span class=\"_ _2\"></span>n cause a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>onal fundin<span class=\"_ _2\"></span>g to be requir<span class=\"_ _2\"></span>ed if a def<span class=\"_ _2\"></span>icit<span class=\"_ _2d6\"> </span>emerges.<span class=\"_ _2d6\"> </span>Interest r<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> risk<span class=\"_ _2d6\"> </span>The s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e\u2019s liabilities a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed using ma<span class=\"_ _2\"></span>rket yield<span class=\"_ _2\"></span>s on high qual<span class=\"_ _2\"></span>ity co<span class=\"_ _2\"></span>rpo<span class=\"_ _2\"></span>rate bonds to d<span class=\"_ _2\"></span>iscount th<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es. A<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e sche<span class=\"_ _2\"></span>me hol<span class=\"_ _2\"></span>ds<span class=\"_ _2d6\"> </span>ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s such as equi<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>, the value of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabi<span class=\"_ _2\"></span>lities m<span class=\"_ _2\"></span>ay not move in th<span class=\"_ _2\"></span>e sam<span class=\"_ _2\"></span>e way<span class=\"_ _0\"></span>, althou<span class=\"_ _2\"></span>gh this is mit<span class=\"_ _2\"></span>igated to s<span class=\"_ _2\"></span>ome ex<span class=\"_ _2\"></span>tent by<span class=\"_ _2d6\"> </span>the sc<span class=\"_ _2\"></span>heme\u2019s liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-d<span class=\"_ _2\"></span>riven inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent hold<span class=\"_ _2\"></span>ings whic<span class=\"_ _2\"></span>h, althou<span class=\"_ _2\"></span>gh not bas<span class=\"_ _2\"></span>ed on chan<span class=\"_ _2\"></span>ges in cor<span class=\"_ _2\"></span>porate b<span class=\"_ _2\"></span>onds, w<span class=\"_ _2\"></span>ould be e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to move<span class=\"_ _2d6\"> </span>in<span class=\"_ gs5a\"> </span>a similar way to t<span class=\"_ _2\"></span>he liabilit<span class=\"_ _2\"></span>ies.<span class=\"_ _2d6\"> </span>Inflatio<span class=\"_ _0\"></span>n risk<span class=\"_ _2d6\"> </span>A signif<span class=\"_ _2\"></span>icant pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der the s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e are linked to inflati<span class=\"_ _2\"></span>on. Alt<span class=\"_ _2\"></span>hough th<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>e\u2019s asset<span class=\"_ _2\"></span>s are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to provid<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>a<span class=\"_ gs5a\"> </span>goo<span class=\"_ _2\"></span>d hed<span class=\"_ _2\"></span>ge agains<span class=\"_ _2\"></span>t inflati<span class=\"_ _2\"></span>on over th<span class=\"_ _2\"></span>e long ter<span class=\"_ _2\"></span>m, in par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>lar through t<span class=\"_ _2\"></span>he sche<span class=\"_ _2\"></span>me\u2019s liabilit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>iven inves<span class=\"_ _2\"></span>tment h<span class=\"_ _2\"></span>olding<span class=\"_ _2\"></span>s, movem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s in<span class=\"_ _2d6\"> </span>the<span class=\"_ gs5a\"> </span>sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term could l<span class=\"_ _2\"></span>ead to de<span class=\"_ _2\"></span>ficit<span class=\"_ _2\"></span>s eme<span class=\"_ _2\"></span>rging.<span class=\"_ _2d6\"> </span>Longevity risk<span class=\"_ _2d6\"> </span>In the e<span class=\"_ _2\"></span>vent that me<span class=\"_ _2\"></span>mber<span class=\"_ _2\"></span>s live l<span class=\"_ _2\"></span>onger t<span class=\"_ _2\"></span>han assum<span class=\"_ _2\"></span>ed, an ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>nal defi<span class=\"_ _2\"></span>cit will e<span class=\"_ _2\"></span>merge in t<span class=\"_ _2\"></span>he sch<span class=\"_ _2\"></span>eme, as the pr<span class=\"_ _2\"></span>esent va<span class=\"_ _2\"></span>lue of the d<span class=\"_ _2\"></span>efined<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s is calcul<span class=\"_ _2\"></span>ated wit<span class=\"_ _2\"></span>h regard to a b<span class=\"_ _2\"></span>est e<span class=\"_ _2\"></span>stimate o<span class=\"_ _2\"></span>f the mor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>alit<span class=\"_ _2\"></span>y of plan m<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>rs.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>re the I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 1<span class=\"_ _b\"></span>9 va<span class=\"_ _2\"></span>luation sh<span class=\"_ _2\"></span>ows s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in e<span class=\"_ _2\"></span>xcess of s<span class=\"_ _2\"></span>cheme li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es, an as<span class=\"_ _2\"></span>set is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed ba<span class=\"_ _2\"></span>sed on t<span class=\"_ _2\"></span>he fac<span class=\"_ _2\"></span>t that unde<span class=\"_ _2\"></span>r the<span class=\"_ _2d6\"> </span>terms of th<span class=\"_ _2\"></span>e T<span class=\"_ _b\"></span>r<span class=\"_ _2\"></span>ust De<span class=\"_ _2\"></span>ed agre<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt, the sp<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>ring compa<span class=\"_ _2\"></span>ny is entitle<span class=\"_ _2\"></span>d to any ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s that remain in t<span class=\"_ _2\"></span>he sche<span class=\"_ _2\"></span>me af<span class=\"_ _2\"></span>ter the s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span>of<span class=\"_ gs5a\"> </span>all<span class=\"_ gs5a\"> </span>pe<span class=\"_ _2\"></span>nsion liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ere are no re<span class=\"_ _2\"></span>stri<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions on th<span class=\"_ _2\"></span>e current rea<span class=\"_ _2\"></span>lisab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of the surp<span class=\"_ _2\"></span>lus.<span class=\"_ _2d6\"> </span>Princ<span class=\"_ _2\"></span>ipal actu<span class=\"_ _2\"></span>arial ass<span class=\"_ _2\"></span>umpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span>IA<span class=\"_ _2\"></span>S 19 disclosure<span class=\"_ _2\"></span>s relating to d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s are as follo<span class=\"_ _2\"></span>ws:<span class=\"_ _2d6\"> </span><table class=\"s w3aa h11d\" id=\"_14be4646-cea6-47da-b0af-f95fa3ae221f\"><tr><td class=\"c n x210 y319a w384 hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a7 y319a w3ab hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 UK S<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>eme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8a8 y319a w3ac hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 G<span class=\"_ _2\"></span>erm<span class=\"_ _2\"></span>an Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a9 y319a w3ad hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 U<span class=\"_ _2\"></span>K Sche<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8aa y319a w3ae hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 Ger<span class=\"_ _2\"></span>man S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319b w3af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9 ws8\">Discount rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ab y319b w3b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8ac y319b w3b1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lse wsc\">3<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>8%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ad y319b w3b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">5<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ae y319b w3b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9b wsa6\">3<span class=\"_ _c\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>1%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319c w3b4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">RPI inflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8af y319c w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b0 y319c w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b1 y319c w3b7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">3.4<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b2 y319c w3b8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319d w3b9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">CPI i<span class=\"_ _0\"></span>nflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b3 y319d w3ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>75%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b4 y319d w3bb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b5 y319d w3bc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b6 y319d w3bd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">2.20%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319e w3be he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf ws6f\">Future pensi<span class=\"_ _2\"></span>on increase<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b7 y319e w3bf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b8 y319e w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b9 y319e w3c0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>25%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ba y319e w3c1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y319f ff33 fs3 fc4 sc0 ls95 ws133\">Mortality<span class=\"_ _0\"></span> table<span class=\"_ _0\"></span>s:<span class=\"_ _ad\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a0 w3c2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls91 ws9c\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bb y31a0 w3c3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">92% of S3P<span class=\"_ _2\"></span>MA<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bc y31a0 w3c4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">100%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8bd y31a0 w3c5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">of R<span class=\"_ _2\"></span>T2<span class=\"_ _2\"></span>018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8be y31a0 w3c6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">92% of S3PM<span class=\"_ _2\"></span>A<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8bf y31a0 w3c7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">1<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>0% of R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>201<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a1 w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c0 y31a1 w3c9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">95% of S3<span class=\"_ _2\"></span>PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8c1 y31a1 w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c2 y31a1 w3ca he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95<span class=\"_ _b\"></span>% of S<span class=\"_ _2\"></span>3PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c3 y31a1 w3cb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31a2 ff33 fs3 fc4 sc0 ls6 ws5\">Mor<span class=\"_ _2\"></span>tality improvements:<span class=\"_ _26e\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a3 w3cc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Mo<span class=\"_ _2\"></span>del<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c4 y31a3 w3cd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6f ws6e\">CMI2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c5 y31a3 w3ce he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">R<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c6 y31a3 w3cf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">T<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c7 y31a3 w3d0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c8 y31a3 w3d1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c9 y31a3 w3d2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">CM<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>23<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ca y31a3 wf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>018<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cb y31a3 w3d3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a4 w3d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Long<span class=\"_ _2\"></span>-ter<span class=\"_ _2\"></span>m rate of improvem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cc y31a4 w327 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8cd y31a4 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x354 y31a4 w3d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ce y31a4 w3d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Indiv<span class=\"_ _2\"></span>idual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a5 w3d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">\u2013 Initial<span class=\"_ _0\"></span> addition<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cf y31a5 w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d0 y31a5 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d1 y31a5 w3d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8d2 y31a5 w3da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Individual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h6 y31a6 ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of curr<span class=\"_ _2\"></span>ent </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 x238 h5 y31a7 ff33 fs3 fc4 sc0 ls6 ws5\">pensioners:<span class=\"_ _19d\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _270\"> </span> <span class=\"_ _270\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a8 w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31a8 w3db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">25.<span class=\"_ _2\"></span>4 yr<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>\u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d4 y31a8 w3dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">23. 8 <span class=\"_ _9\"> </span>yrs \u00b9<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8d6 y31a8 w3dd h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">25.3 y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8d5 h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31aa w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">23.<span class=\"_ _0\"></span>7 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31ab w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d9 y31ab w3df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">27<span class=\"_ _b\"></span>.6 <span class=\"_ _9\"> </span>yr s \u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8da y31ab w3e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8dc y31ab w3e1 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">2<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.6 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8db h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31ac ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y31ad w3e2 hed\"><div class=\"t m0 x1c9 h6 y2f7d ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">deferred members:<span class=\"_ _2d6\"> </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 x210 y31ae w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31ae w3e3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">26 .6 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8dd y31ae w3e4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">2 6. 3 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8df y31ae w3e5 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lse wsc\">26.5<span class=\"_ _2\"></span> y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8de h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31af w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">26.0 yrs</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31b0 w3c8 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e0 y31b0 w3e3 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1e4\">2 8. 9 <span class=\"_ _9\"> </span>yrs \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8e1 y31b0 w3b6 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8e3 y31b0 w3e6 h11f\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">28.9 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8e2 h13 y31b1 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31b2 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr></table>1 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2025.<span class=\"_ _2d6\"> </span>2 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2024.<span class=\"_ _2d6\"> </span>3 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2025.<span class=\"_ _2d6\"> </span>4 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2024.<span class=\"_ _2d6\"> </span>The av<span class=\"_ _2\"></span>erage durat<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit obli<span class=\"_ _2\"></span>gation a<span class=\"_ _2\"></span>t the end of th<span class=\"_ _2\"></span>e repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is 14 years (F<span class=\"_ _2\"></span>Y 2024: 1<span class=\"_ _b\"></span>5 year<span class=\"_ _2\"></span>s).<span class=\"_ _2d6\"> </span>Signif<span class=\"_ _2\"></span>icant ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial assu<span class=\"_ _2\"></span>mptions fo<span class=\"_ _2\"></span>r the dete<span class=\"_ _2\"></span>rminati<span class=\"_ _2\"></span>on of the d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d benef<span class=\"_ _2\"></span>it surplu<span class=\"_ _2\"></span>s are discount rate a<span class=\"_ _2\"></span>nd inflati<span class=\"_ _2\"></span>on rate. The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span>analy<span class=\"_ _2\"></span>sis be<span class=\"_ _2\"></span>low has be<span class=\"_ _2\"></span>en de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>y pos<span class=\"_ _2\"></span>sible cha<span class=\"_ _2\"></span>nges in t<span class=\"_ _2\"></span>he assum<span class=\"_ _2\"></span>ptions o<span class=\"_ _2\"></span>ccurring a<span class=\"_ _2\"></span>t the end of t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting per<span class=\"_ _2\"></span>iod<span class=\"_ _2d6\"> </span>assuming tha<span class=\"_ _0\"></span>t all o<span class=\"_ _0\"></span>ther assumptions a<span class=\"_ _0\"></span>re held con<span class=\"_ _0\"></span>stant:<span class=\"_ _2d6\"> </span><table class=\"s w1ad h120\" id=\"_efe05510-ed0f-4678-b77e-f59f778ae503\"><tr><td></td><td></td><td class=\"t m0 x8e4 h2a y31b3 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e \u2013 red<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion i<span class=\"_ _2\"></span>n fund </td></tr><tr><td></td><td></td><td class=\"t m0 x8e5 h2a y31b4 ff33 fs12 fc4 sc0 ls1 ws1\">surp<span class=\"_ _2\"></span>lus as a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x536 h2b y31b5 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b5 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b6 ff33 fs12 fc4 sc0 ls1 ws1\">Chang<span class=\"_ _2\"></span>e in as<span class=\"_ _2\"></span>sumpt<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b6 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b6 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y317f w3e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Redu<span class=\"_ _2\"></span>ce discount rate by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e6 y317f w3e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y317f w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w3e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase infl<span class=\"_ _2\"></span>ation e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tatio<span class=\"_ _2\"></span>ns by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e7 y3010 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e8 y3010 w58 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">5.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y by on<span class=\"_ _2\"></span>e year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e9 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ea y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr></table>Inter-relat<span class=\"_ _2\"></span>ionship<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons, esp<span class=\"_ _2\"></span>ecia<span class=\"_ _2\"></span>lly bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en dis<span class=\"_ _2\"></span>count rate and ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d inflatio<span class=\"_ _2\"></span>n rates, are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to exi<span class=\"_ _2\"></span>st in<span class=\"_ _2d6\"> </span>prac<span class=\"_ _2\"></span>tice. Th<span class=\"_ _2\"></span>e above a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>is doe<span class=\"_ _2\"></span>s not take the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct of t<span class=\"_ _2\"></span>hese inte<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-re<span class=\"_ _2\"></span>lationsh<span class=\"_ _2\"></span>ips into account.<span class=\"_ _2d6\"> </span>Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he ba<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span><table class=\"s w3eb h121\" id=\"_fe9b981d-e51b-46b6-9417-b8782d433fba\"><tr><td></td><td class=\"t m0 x536 h2b y31b7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b8 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b8 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y31b9 ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit assets<span class=\"_ _174\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _14b\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe2 w3ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>cheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8eb y2fe2 w3ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ec y2fe2 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w3ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ed y2fe3 w8b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ee y2fe3 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31ba ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit liabi<span class=\"_ _0\"></span>lities<span class=\"_ _275\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe4 w3f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">German Scheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ef y2fe4 w175 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f0 y2fe4 wb6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit liabil<span class=\"_ _0\"></span>ities<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f1 y2f69 wee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f2 y2f69 wbd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>UK Scheme/Combined Sc<span class=\"_ _2\"></span>heme disclos<span class=\"_ _2\"></span>ures<span class=\"_ _2d6\"> </span><table class=\"s w3f2 h122\" id=\"_1206fe2d-b058-47b2-974d-90ba603ec8dd\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8f3 h2a y31bb ff33 fs12 fc4 sc0 ls10d ws113\">Combined<span class=\"_ _0\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 x20d h2a y31bc ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _278\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x8f4 h2a y31bc ff33 fs12 fc4 sc0 ls38 ws39\">Schemes<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b5 h2b y31bd ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f5 h2a y31bd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ed h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2022<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x860 h2a y31bd ff33 fs12 fc4 sc0 ls1ad ws1c2\">20<span class=\"_ _2\"></span>21<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f7 h2b y31be ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x472 h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5ad h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20b h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m <span class=\"_ _60\"> </span> </td><td class=\"t m0 x7da h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y31bf w3f3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f8 y31bf w3f4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">(43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f9 y31bf w3f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fa y31bf w3f6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fb y31bf w3f7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">(49.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fc y31bf w3a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31c0 w3f8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme\u2019s<span class=\"_ _2\"></span>/sche<span class=\"_ _2\"></span>mes\u2019 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fd y31c0 w3f9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fe y31c0 w2ac he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ff y31c0 w266 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">55<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x900 y31c0 w16c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">6<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x901 y31c0 w167 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3113 w3fa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Net a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t before d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>ation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x902 y3113 w3fb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x903 y3113 w40 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x904 y3113 w2a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x905 y3113 w3fc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x906 y3113 w3fd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w3fe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x907 y2f94 we4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x908 y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>2.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x909 y2f94 w3ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90a y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90b y2f94 wfa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">(3.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w400 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Ne<span class=\"_ _2\"></span>t ass<span class=\"_ _2\"></span>et af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90c y300e wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90d y300e w264 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">8.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90e y300e w9c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90f y300e w1ea he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x910 y300e w401 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c1 ff33 fs3 fc4 sc0 ls6 ws5\">Ch<span class=\"_ _0\"></span>ange in assump<span class=\"_ _0\"></span>tions and experience adjustments <span class=\"ls1 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y31af w402 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">arising o<span class=\"_ _2\"></span>n schem<span class=\"_ _2\"></span>e\u2019s/s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>es\u2019 liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x911 y31af we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x912 y31af w39c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x382 y31af w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x913 y31af w166 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">30.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x459 y31af w403 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls70 ws175\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w404 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">Exp<span class=\"_ _2\"></span>erience adjustments arisin<span class=\"_ _0\"></span>g on scheme\u2019<span class=\"_ _b\"></span>s<span class=\"_ _2\"></span>/scheme<span class=\"_ _2\"></span>s\u2019 assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x914 y2f69 w405 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x915 y2f69 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x916 y2f69 w406 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x917 y2f69 w407 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x918 y2f69 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>Changes in the present value of<span class=\"_ _0\"></span> the funded obligation<table class=\"s w408 h123\" id=\"_1ee8206b-ed38-437b-9f1d-e7ee8df1cec3\"><tr><td></td><td class=\"t m0 x20d h2a y31c2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd3 w409 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Defi<span class=\"_ _2\"></span>ned b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t obliga<span class=\"_ _2\"></span>tion at b<span class=\"_ _2\"></span>eginning of y<span class=\"_ _2\"></span>ear<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x919 y2fd3 wb7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91a y2fd3 w35 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3036 w40a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y3036 wee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91b y3036 wbd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c5 ff33 fs3 fc4 sc0 ls17 ws19\">Actuarial gains<span class=\"_ _2\"></span>/(lo<span class=\"_ _2\"></span>sses):<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w40b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">\u2013 C<span class=\"_ _0\"></span>hanges in demographic<span class=\"_ _0\"></span> assumptions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y2f94 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91c y2f94 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w40c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Changes in fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2fd6 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3b9 y2fd6 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w40d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91d y2fd7 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x374 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w40e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91e y2fd8 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91f y2fd8 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w40f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x920 y2f69 w410 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">(<span class=\"_ _0\"></span>43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x921 y2f69 w411 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>Ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in t<span class=\"_ _2\"></span>he fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<table class=\"s w412 h124\" id=\"_79b0cf67-722a-4f55-8dd1-2869abd01950\"><tr><td></td><td class=\"t m0 x20d h2a y31c6 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c8 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3036 w413 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at be<span class=\"_ _2\"></span>ginning of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x922 y3036 w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x923 y3036 w266 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsb wsa\">55.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3022 w414 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3022 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x924 y3022 w154 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w415 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x925 y2f94 w416 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x926 y2f94 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w417 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>ontributions b<span class=\"_ _0\"></span>y employer<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x927 y2fd6 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x928 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w418 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">Benefits paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x929 y2fd7 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92a y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w419 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92b y2fd8 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92c y2fd8 w5a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92d y2f69 w41b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _b\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92e y2f69 w29b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table>Ma<span class=\"_ _2\"></span>jor c<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>go<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s of U<span class=\"_ _2\"></span>K Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span><table class=\"s w41c h125\" id=\"_c4430ac7-a6f8-4dfb-858c-f615541e96b3\"><tr><td></td><td></td><td class=\"c n x92f y31c9 w41d h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 lse4 wsf3\">UK Scheme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x930 y31c9 w41e h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x931 h2b y31ca ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2b y31cb ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e0 h2b y31cc ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x467 h2a y31cd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2a y31ce ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31cf ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x668 h2b y31d0 ff34 fs12 fc4 sc0 ls1 ws1\">Qu<span class=\"_ _2\"></span>ote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x66b h2b y31d1 ff34 fs12 fc4 sc0 lse6 ws26\">Unquoted </td><td class=\"t m0 x932 h2b y31d2 ff34 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31d3 ff33 fs12 fc4 sc0 ls1 ws1\">Quo<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x6ea h2a y31d4 ff33 fs12 fc4 sc0 ls1 ws1\">Unq<span class=\"_ _2\"></span>uote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x20c h2a y31d5 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31d6 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x470 h2b y31d7 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x471 h2b y31d8 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x2e3 h2b y31d9 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x473 h2a y31da ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20e h2a y31db ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x933 h2a y31dc ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y307b w41f h105\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Liability-<span class=\"_ _2\"></span>driven investments</div><div class=\"t m0 x934 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x935 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x936 y2fd6 w159 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x937 y2fd6 w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y2fd6 w421 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w422 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Debt instruments<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x938 y2ffd w2b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x939 y2ffd w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93a y2ffd w423 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93b y2ffd w41 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y2ffd w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93c y2ffd wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w424 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">Cash<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93d y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93f y2fe4 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x940 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2d8 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x941 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2f69 w425 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _0\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x942 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x943 y2f69 w426 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x944 y2f69 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd wsb\">45<span class=\"_ _2\"></span>.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x945 y2f69 w33 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x946 y2f69 w2ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>drive<span class=\"_ _2\"></span>n inves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are a po<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>fol<span class=\"_ _2\"></span>io of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s tha<span class=\"_ _2\"></span>t are linked t<span class=\"_ _2\"></span>o the dr<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>s of mo<span class=\"_ _2\"></span>veme<span class=\"_ _2\"></span>nts in p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>on lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies su<span class=\"_ _2\"></span>ch as inf<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>on and int<span class=\"_ _2\"></span>eres<span class=\"_ _2\"></span>t rate<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Th<span class=\"_ _2\"></span>ese a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s des<span class=\"_ _2\"></span>igne<span class=\"_ _2\"></span>d to del<span class=\"_ _2\"></span>iver g<span class=\"_ _2\"></span>eare<span class=\"_ _2\"></span>d move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rly<span class=\"_ _2\"></span>ing lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>s they re<span class=\"_ _2\"></span>fle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t chang<span class=\"_ _2\"></span>es to inf<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n and inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rates<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Quote<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re thos<span class=\"_ _2\"></span>e with a qu<span class=\"_ _2\"></span>oted pri<span class=\"_ _2\"></span>ce in an ac<span class=\"_ _2\"></span>tive mar<span class=\"_ _2\"></span>ket. The lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>ven inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s and cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain de<span class=\"_ _2\"></span>bt instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span>as quote<span class=\"_ _2\"></span>d above b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the funds inve<span class=\"_ _2\"></span>sted in, w<span class=\"_ _2\"></span>hich have qu<span class=\"_ _2\"></span>oted price<span class=\"_ _2\"></span>s in ac<span class=\"_ _2\"></span>tive ma<span class=\"_ _2\"></span>rkets. T<span class=\"_ _2\"></span>he fund<span class=\"_ _2\"></span>s thems<span class=\"_ _2\"></span>elves<span class=\"_ _2\"></span>,<span class=\"_ _2d6\"> </span>howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, are un<span class=\"_ _2\"></span>quoted as t<span class=\"_ _2\"></span>hey are not li<span class=\"_ _2\"></span>sted an<span class=\"_ _2\"></span>d trade<span class=\"_ _2\"></span>d on an ac<span class=\"_ _2\"></span>tive m<span class=\"_ _2\"></span>arket. Unquo<span class=\"_ _2\"></span>ted ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are thos<span class=\"_ _2\"></span>e whic<span class=\"_ _2\"></span>h do not have a dail<span class=\"_ _2\"></span>y market<span class=\"_ _2d6\"> </span>price an<span class=\"_ _2\"></span>d are value<span class=\"_ _2\"></span>d by investm<span class=\"_ _2\"></span>ent manag<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not ho<span class=\"_ _2\"></span>ld any of it<span class=\"_ _2\"></span>s own t<span class=\"_ _2\"></span>ransferab<span class=\"_ _2\"></span>le financi<span class=\"_ _2\"></span>al instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s as plan a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and t<span class=\"_ _2\"></span>he plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s do n<span class=\"_ _2\"></span>ot contain a<span class=\"_ _2\"></span>ny proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>that are o<span class=\"_ _2\"></span>ccupied b<span class=\"_ _2\"></span>y the Group.<span class=\"_ _2d6\"> </span>Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he i<span class=\"_ _2\"></span>nco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent <span class=\"_ _289\"> </span> <span class=\"_ _53\"> </span>UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024 <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Interes<span class=\"_ _2\"></span>t on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"ls97 ws114\">(2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></span></span>Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span>2.9<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>Intere<span class=\"_ _2\"></span>st on lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s \u2013 Germ<span class=\"_ _2\"></span>an Sche<span class=\"_ _2\"></span>me (se<span class=\"_ _2\"></span>e belo<span class=\"_ _2\"></span>w)<span class=\"_ _2d6\"> </span>(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me in<span class=\"_ _2\"></span>clu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d in st<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>f cost<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>6<span class=\"_ _2d6\"> </span>0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span>(0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l incl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt include<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt is include<span class=\"_ _2\"></span>d withi<span class=\"_ _2\"></span>n sale<span class=\"_ _2\"></span>s, marketing a<span class=\"_ _2\"></span>nd adminis<span class=\"_ _2\"></span>trati<span class=\"_ _2\"></span>ve exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Gr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s of ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>ria<span class=\"_ _2\"></span>l ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of<span class=\"_ _2d6\"> </span>comprehen<span class=\"_ _2\"></span>sive<span class=\"_ gs451\"> </span><span class=\"_ _0\"></span>income <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>UK S<span class=\"_ _2\"></span>cheme at b<span class=\"_ _2\"></span>eginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span>(3.6)<span class=\"_ _2d6\"> </span><span class=\"lsf3 ws101\">(<span class=\"_ _2\"></span>3.9<span class=\"_ _2d6\"> </span></span>(Los<span class=\"_ _2\"></span>s)/gain in ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(5.<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span><span class=\"fc4\"><span class=\"ff33 ls8 ws7\">(3.6<span class=\"_ _2d6\"> </span></span></span>Ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ive<span class=\"_ gs451\"> </span>i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ome <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Ch<span class=\"_ _0\"></span>anges in demographic assu<span class=\"_ _0\"></span>mptions<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span>5.3<span class=\"_ _2d6\"> </span><span class=\"lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span>Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>/(los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s) on sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>5.2<span class=\"_ _2d6\"> </span><span class=\"fc4 ls95 ws133\"><span class=\"ff33 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></span></span>Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l (lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s)/<span class=\"_ _0\"></span>gain<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nis<span class=\"_ _2\"></span>ed in o<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r com<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>hen<span class=\"_ _2\"></span>sive i<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>German<span class=\"_ _0\"></span> Scheme disclo<span class=\"_ _0\"></span>sures <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span>(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls97 ws114\">(<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></span>Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span>0.2<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Ne<span class=\"_ _2\"></span>t liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>axat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span><span class=\"fc4 ls64 ws104\"><span class=\"ff33 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>Change in assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s and ex<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ence adjus<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nts ar<span class=\"_ _2\"></span>ising on sc<span class=\"_ _2\"></span>heme\u2019s liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Changes in the present value of<span class=\"_ _0\"></span> the funded obligation <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s at beginn<span class=\"_ _2\"></span>ing of year<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.5)<span class=\"_ _2d6\"> </span><span class=\"ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span>Exchange gain on opening obligati<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span>Actuarial gains<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span><span class=\"fc4 ls59 wsd7\"><span class=\"ff33 ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span></span>The G<span class=\"_ _2\"></span>erman S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e had no sc<span class=\"_ _2\"></span>heme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3nil).<span class=\"_ _2d6\"> </span>The g<span class=\"_ _2\"></span>ross am<span class=\"_ _2\"></span>ount of ac<span class=\"_ _2\"></span>tuaria<span class=\"_ _2\"></span>l gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised i<span class=\"_ _2\"></span>n the Consolid<span class=\"_ _2\"></span>ated st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt of compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>sche<span class=\"_ _2\"></span>me was a gain o<span class=\"_ _2\"></span>f \u00a30.<span class=\"_ _14\"></span>1m (FY 2024: \u00a3nil).<table class=\"s w330 h127\" id=\"_898a3c34-08cc-4463-8e71-7c1c2abc6cd1\"><tr><td></td><td class=\"t m0 x20d h2a y31ef ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f1 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f1 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w441 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ger<span class=\"_ _2\"></span>man Sche<span class=\"_ _2\"></span>me at be<span class=\"_ _2\"></span>ginning of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96d y2fd7 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96e y2fd7 w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w442 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Move<span class=\"_ _2\"></span>ment in year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x968 y2fd8 w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x969 y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w431 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y2f69 w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96f y2f69 w1a5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Ac<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>ari<span class=\"_ _2\"></span>al g<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>ns a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s ari<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g fro<span class=\"_ _2\"></span>m ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>gra<span class=\"_ _2\"></span>ph<span class=\"_ _2\"></span>ic a<span class=\"_ _2\"></span>nd fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s<table class=\"s w330 h12b\" id=\"_89a3e108-cd14-4fb9-9805-632ae54fb873\"><tr><td></td><td class=\"t m0 x20d h2a y31f2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w434 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96a y2fd7 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w443 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience ga<span class=\"_ _2\"></span>ins on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x242 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w444 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins o<span class=\"_ _2\"></span>n sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x952 y2f69 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x970 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "1<span class=\"_ _0\"></span>8. RETIREMENT BENEFITS<span class=\"_ _2d6\"> </span>Employee benefits<span class=\"_ _2d6\"> </span>Defined contribution pension sc<span class=\"_ _2\"></span>hemes<span class=\"_ _2d6\"> </span>Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s for contribu<span class=\"_ _2\"></span>tions to d<span class=\"_ _2\"></span>efined co<span class=\"_ _2\"></span>ntribut<span class=\"_ _2\"></span>ion pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Defined benefit pens<span class=\"_ _2\"></span>ion schemes<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s asset a<span class=\"_ _2\"></span>nd oblig<span class=\"_ _2\"></span>ation in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet ar<span class=\"_ _2\"></span>e the pres<span class=\"_ _2\"></span>ent value of<span class=\"_ _2d6\"> </span>the futur<span class=\"_ _2\"></span>e benef<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s that empl<span class=\"_ _2\"></span>oyees hav<span class=\"_ _2\"></span>e earne<span class=\"_ _2\"></span>d in return for th<span class=\"_ _2\"></span>eir ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice in the c<span class=\"_ _2\"></span>urrent and p<span class=\"_ _2\"></span>rior p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds, les<span class=\"_ _2\"></span>s the fair valu<span class=\"_ _2\"></span>e of plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n is calc<span class=\"_ _2\"></span>ulated by ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ies using t<span class=\"_ _2\"></span>he proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted unit cre<span class=\"_ _2\"></span>dit met<span class=\"_ _2\"></span>hod. T<span class=\"_ _2\"></span>he pre<span class=\"_ _2\"></span>sent value o<span class=\"_ _2\"></span>f the<span class=\"_ _2d6\"> </span>defin<span class=\"_ _2\"></span>ed be<span class=\"_ _2\"></span>nefit o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d by discount<span class=\"_ _2\"></span>ing the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d future cas<span class=\"_ _2\"></span>h out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s using intere<span class=\"_ _2\"></span>st rates of h<span class=\"_ _2\"></span>igh qualit<span class=\"_ _2\"></span>y cor<span class=\"_ _2\"></span>porate<span class=\"_ _2d6\"> </span>bond<span class=\"_ _2\"></span>s that are de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y in whic<span class=\"_ _2\"></span>h the be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e paid an<span class=\"_ _2\"></span>d have terms to matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y approx<span class=\"_ _2\"></span>imating to the te<span class=\"_ _2\"></span>rms of<span class=\"_ _2d6\"> </span>the relate<span class=\"_ _2\"></span>d pensio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n the ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on result<span class=\"_ _2\"></span>s in a be<span class=\"_ _2\"></span>nefit to th<span class=\"_ _2\"></span>e Group, the re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as<span class=\"_ _2\"></span>set is th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>nt value of eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>its ava<span class=\"_ _2\"></span>ilable in t<span class=\"_ _2\"></span>he form<span class=\"_ _2d6\"> </span>of any future refu<span class=\"_ _2\"></span>nds from th<span class=\"_ _2\"></span>e plan or re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tions in fu<span class=\"_ _2\"></span>ture contribu<span class=\"_ _2\"></span>tions to th<span class=\"_ _2\"></span>e plan. In o<span class=\"_ _2\"></span>rder to c<span class=\"_ _2\"></span>alculate th<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ent value of e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s, consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is given to any m<span class=\"_ _2\"></span>inimum funding re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>hat appl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. An eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e to the Group i<span class=\"_ _2\"></span>f it is<span class=\"_ _2d6\"> </span>realis<span class=\"_ _2\"></span>able du<span class=\"_ _2\"></span>ring the li<span class=\"_ _2\"></span>fe of the plan or o<span class=\"_ _2\"></span>n set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of the p<span class=\"_ _2\"></span>lan liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>. When t<span class=\"_ _2\"></span>he ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s of a plan are i<span class=\"_ _2\"></span>mproved, t<span class=\"_ _2\"></span>he por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the<span class=\"_ _2d6\"> </span>increas<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>enefit re<span class=\"_ _2\"></span>lating to pa<span class=\"_ _2\"></span>st se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice by emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis ov<span class=\"_ _2\"></span>er the averag<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iod until<span class=\"_ _2d6\"> </span>the b<span class=\"_ _2\"></span>enefit<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>ecome ve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>d. T<span class=\"_ _b\"></span>o th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s vest im<span class=\"_ _2\"></span>mediate<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ac<span class=\"_ _2\"></span>tuarial ga<span class=\"_ _2\"></span>ins and los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re immed<span class=\"_ _2\"></span>iately re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in full throu<span class=\"_ _2\"></span>gh the Consol<span class=\"_ _2\"></span>idated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensiv<span class=\"_ _2\"></span>e income.<span class=\"_ _2d6\"> </span> <span class=\"fc6 ls5\">Crit<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>al j<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>men<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d key sou<span class=\"_ _2\"></span>rce<span class=\"_ _2\"></span>s of e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion u<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>y i<span class=\"_ _2\"></span>n rel<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ion t<span class=\"_ _2\"></span>o pen<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ion s<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e val<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n<span class=\"_ _2d6\"> </span></span>The v<span class=\"_ _2\"></span>aluation o<span class=\"_ _2\"></span>f pensio<span class=\"_ _2\"></span>n sche<span class=\"_ _2\"></span>me liabili<span class=\"_ _2\"></span>ties is c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d in accordan<span class=\"_ _2\"></span>ce with Gro<span class=\"_ _2\"></span>up poli<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>. T<span class=\"_ _2\"></span>he valua<span class=\"_ _2\"></span>tions are p<span class=\"_ _2\"></span>repare<span class=\"_ _2\"></span>d by indep<span class=\"_ _2\"></span>end<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span>qualifi<span class=\"_ _2\"></span>ed ac<span class=\"_ _2\"></span>tuari<span class=\"_ _2\"></span>es, bu<span class=\"_ _2\"></span>t signifi<span class=\"_ _2\"></span>cant es<span class=\"_ _2\"></span>timates a<span class=\"_ _2\"></span>re require<span class=\"_ _2\"></span>d in relatio<span class=\"_ _2\"></span>n to the as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns for pensi<span class=\"_ _2\"></span>on increa<span class=\"_ _2\"></span>ses, i<span class=\"_ _2\"></span>nflatio<span class=\"_ _2\"></span>n, the disco<span class=\"_ _2\"></span>unt rate<span class=\"_ _2d6\"> </span>applied and member longevity,<span class=\"_ _0\"></span> which underpin the v<span class=\"_ _0\"></span>aluations. In<span class=\"_ _0\"></span>formation about the a<span class=\"_ _0\"></span>ssumptions rela<span class=\"_ _0\"></span>ting to<span class=\"_ _0\"></span> retirement<span class=\"_ _0\"></span> benefit assets<span class=\"_ _2d6\"> </span>and ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns and als<span class=\"_ _2\"></span>o the sens<span class=\"_ _2\"></span>itiv<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y of the pe<span class=\"_ _2\"></span>nsion as<span class=\"_ _2\"></span>set an<span class=\"_ _2\"></span>d liabilit<span class=\"_ _2\"></span>y to move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in thes<span class=\"_ _2\"></span>e assu<span class=\"_ _2\"></span>mptions i<span class=\"_ _2\"></span>s prese<span class=\"_ _2\"></span>nted bel<span class=\"_ _2\"></span>ow. The<span class=\"_ _2d6\"> </span>sensi<span class=\"_ _2\"></span>tivi<span class=\"_ _2\"></span>ty sh<span class=\"_ _2\"></span>ows th<span class=\"_ _2\"></span>at a change in t<span class=\"_ _2\"></span>he est<span class=\"_ _2\"></span>imatio<span class=\"_ _2\"></span>n assumpt<span class=\"_ _2\"></span>ions coul<span class=\"_ _2\"></span>d result in a mate<span class=\"_ _2\"></span>rial chang<span class=\"_ _2\"></span>e in the ca<span class=\"_ _2\"></span>rr<span class=\"_ _2\"></span>ying val<span class=\"_ _2\"></span>ue of the s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>and liab<span class=\"_ _2\"></span>ilities w<span class=\"_ _2\"></span>ithin th<span class=\"_ _2\"></span>e nex<span class=\"_ _2\"></span>t 1<span class=\"_ _0\"></span>2 months.<span class=\"_ _2d6\"> </span>Im<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of c<span class=\"_ _2\"></span>lim<span class=\"_ _2\"></span>ate c<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>ng<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>The im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate cha<span class=\"_ _2\"></span>nge has b<span class=\"_ _2\"></span>een dis<span class=\"_ _2\"></span>cuss<span class=\"_ _2\"></span>ed wit<span class=\"_ _2\"></span>h the UK p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n trus<span class=\"_ _2\"></span>tee. Whils<span class=\"_ _2\"></span>t not an inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt impac<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span>change, a mo<span class=\"_ _2\"></span>vement in th<span class=\"_ _2\"></span>e net de<span class=\"_ _2\"></span>fined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t pensi<span class=\"_ _2\"></span>on balan<span class=\"_ _2\"></span>ce would pote<span class=\"_ _2\"></span>ntially im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t long<span class=\"_ _2\"></span>-ter<span class=\"_ _2\"></span>m cash fl<span class=\"_ _2\"></span>ows if f<span class=\"_ _2\"></span>urt<span class=\"_ _2\"></span>her<span class=\"_ _2d6\"> </span>contrib<span class=\"_ _2\"></span>utions w<span class=\"_ _2\"></span>ere require<span class=\"_ _2\"></span>d or a lowe<span class=\"_ _2\"></span>r surplus we<span class=\"_ _2\"></span>re returne<span class=\"_ _2\"></span>d to the Company on s<span class=\"_ _2\"></span>atis<span class=\"_ _2\"></span>fact<span class=\"_ _2\"></span>ion of all ou<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ding liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The<span class=\"_ gs5a\"> </span>p<span class=\"_ _2\"></span>otential im<span class=\"_ _2\"></span>pac<span class=\"_ _2\"></span>t of climate chan<span class=\"_ _2\"></span>ge would m<span class=\"_ _2\"></span>ost l<span class=\"_ _2\"></span>ikely be se<span class=\"_ _2\"></span>en in the va<span class=\"_ _2\"></span>lue of sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s if the<span class=\"_ _2\"></span>y were not ap<span class=\"_ _2\"></span>propri<span class=\"_ _2\"></span>ately<span class=\"_ _2d6\"> </span>managed.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025 the s<span class=\"_ _2\"></span>cheme d<span class=\"_ _2\"></span>oes n<span class=\"_ _2\"></span>ot hold any e<span class=\"_ _2\"></span>quitie<span class=\"_ _2\"></span>s or grow<span class=\"_ _2\"></span>th f<span class=\"_ _2\"></span>unds wit<span class=\"_ _2\"></span>h the funds<span class=\"_ _2\"></span>. The p<span class=\"_ _2\"></span>ensio<span class=\"_ _2\"></span>n trus<span class=\"_ _2\"></span>tees, w<span class=\"_ _2\"></span>ith th<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>suppo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t of the Company, continue to devel<span class=\"_ _2\"></span>op the<span class=\"_ _2\"></span>ir own ES<span class=\"_ _2\"></span>G poli<span class=\"_ _2\"></span>cy w<span class=\"_ _2\"></span>hich is likely to re<span class=\"_ _2\"></span>sult in an ESG li<span class=\"_ _2\"></span>nked investm<span class=\"_ _2\"></span>ent strate<span class=\"_ _2\"></span>gy<span class=\"_ _2d6\"> </span>for if and w<span class=\"_ _2\"></span>hen equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y and grow<span class=\"_ _2\"></span>th a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s are h<span class=\"_ _2\"></span>eld by the s<span class=\"_ _2\"></span>cheme. T<span class=\"_ _2\"></span>his will ali<span class=\"_ _2\"></span>gn to the Company<span class=\"_ _2\"></span>\u2019s strategy a<span class=\"_ _2\"></span>nd also en<span class=\"_ _2\"></span>sure that<span class=\"_ _2d6\"> </span>invest<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s are not \u2018stu<span class=\"_ _2\"></span>ck\u2019 in de<span class=\"_ _2\"></span>clining eq<span class=\"_ _2\"></span>uitie<span class=\"_ _2\"></span>s, thus risk<span class=\"_ _2\"></span>ing unde<span class=\"_ _2\"></span>rper<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance. A<span class=\"_ _2\"></span>s a result<span class=\"_ _2\"></span>, the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs have con<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d that<span class=\"_ _2d6\"> </span>no climate<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>related r<span class=\"_ _2\"></span>isk adjus<span class=\"_ _2\"></span>tment i<span class=\"_ _2\"></span>s required a<span class=\"_ _2\"></span>t 30<span class=\"_ gs5a\"> </span>Sep<span class=\"_ _2\"></span>tember 2025.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup op<span class=\"_ _2\"></span>erates a numb<span class=\"_ _2\"></span>er of pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s for it<span class=\"_ _2\"></span>s empl<span class=\"_ _2\"></span>oyees t<span class=\"_ _2\"></span>hroughou<span class=\"_ _2\"></span>t the wor<span class=\"_ _2\"></span>ld. Out<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>e the U<span class=\"_ _2\"></span>K and Ger<span class=\"_ _2\"></span>many<span class=\"_ _0\"></span>, the Company<span class=\"_ _2d6\"> </span>ope<span class=\"_ _2\"></span>rates de<span class=\"_ _2\"></span>fined cont<span class=\"_ _2\"></span>ributi<span class=\"_ _2\"></span>on pens<span class=\"_ _2\"></span>ion sc<span class=\"_ _2\"></span>heme<span class=\"_ _2\"></span>s. Each s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e operate<span class=\"_ _2\"></span>s unde<span class=\"_ _2\"></span>r the regul<span class=\"_ _2\"></span>ator<span class=\"_ _2\"></span>y enviro<span class=\"_ _2\"></span>nment of the ju<span class=\"_ _2\"></span>risdic<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on in whi<span class=\"_ _2\"></span>ch it<span class=\"_ _2d6\"> </span>is<span class=\"_ gs5a\"> </span>loc<span class=\"_ _2\"></span>ated.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls5 ws1 gs409\">Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Pe<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ion F<span class=\"_ _2\"></span>un<span class=\"_ _2\"></span>d (UK<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs40a\">The p<span class=\"_ _2\"></span>rincipa<span class=\"_ _2\"></span>l schem<span class=\"_ _2\"></span>e ope<span class=\"_ _2\"></span>rated by the G<span class=\"_ _2\"></span>roup is a fund<span class=\"_ _2\"></span>ed UK p<span class=\"_ _2\"></span>ension s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e, which is subj<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t to the s<span class=\"_ _2\"></span>tatuto<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y funding ob<span class=\"_ _2\"></span>jec<span class=\"_ _2\"></span>tiv<span class=\"_ _2\"></span>e under<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs40b\">the<span class=\"_ gs5a\"> </span>Pe<span class=\"_ _2\"></span>nsions Ac<span class=\"_ _2\"></span>t 20<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>, in which e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es of UK su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>y un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate. Th<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>e has t<span class=\"_ _2\"></span>wo se<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions. O<span class=\"_ _2\"></span>ne se<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tion pro<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs40c\">ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s on a def<span class=\"_ _2\"></span>ined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t basis w<span class=\"_ _2\"></span>ith ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s relate<span class=\"_ _2\"></span>d to final pens<span class=\"_ _2\"></span>ionabl<span class=\"_ _2\"></span>e pay. The defi<span class=\"_ _2\"></span>ned be<span class=\"_ _2\"></span>nefit s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tion w<span class=\"_ _2\"></span>as clos<span class=\"_ _2\"></span>ed to new m<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs40d\">from 31 Decem<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>01<span class=\"_ _b\"></span>. From this d<span class=\"_ _2\"></span>ate new emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s have be<span class=\"_ _2\"></span>en invited to j<span class=\"_ _2\"></span>oin the s<span class=\"_ _2\"></span>econd s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n that provi<span class=\"_ _2\"></span>des b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>ts o<span class=\"_ _2\"></span>n a define<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs40e\">contrib<span class=\"_ _2\"></span>ution b<span class=\"_ _2\"></span>asis. T<span class=\"_ _2\"></span>he def<span class=\"_ _2\"></span>ined b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t schem<span class=\"_ _2\"></span>e clos<span class=\"_ _2\"></span>ed to future a<span class=\"_ _2\"></span>ccrual on 31 March 201<span class=\"_ _b\"></span>6, w<span class=\"_ _2\"></span>ith empl<span class=\"_ _2\"></span>oyee<span class=\"_ _2\"></span>s in the sch<span class=\"_ _2\"></span>eme elig<span class=\"_ _2\"></span>ible to jo<span class=\"_ _2\"></span>in<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs40f\">the defined contri<span class=\"_ _0\"></span>bution scheme.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs410\">The l<span class=\"_ _2\"></span>atest t<span class=\"_ _2\"></span>riennial v<span class=\"_ _2\"></span>aluation w<span class=\"_ _2\"></span>as per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>med to 31 March 2022 and show<span class=\"_ _2\"></span>ed a sche<span class=\"_ _2\"></span>me surp<span class=\"_ _2\"></span>lus of \u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6.8m. T<span class=\"_ _2\"></span>he surp<span class=\"_ _2\"></span>lus pos<span class=\"_ _2\"></span>ition m<span class=\"_ _2\"></span>eans the<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs411\">Group has n<span class=\"_ _2\"></span>o current o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on to make fur<span class=\"_ _2\"></span>ther contr<span class=\"_ _2\"></span>ibuti<span class=\"_ _2\"></span>ons to the sc<span class=\"_ _2\"></span>heme, alt<span class=\"_ _2\"></span>hough thi<span class=\"_ _2\"></span>s may change fol<span class=\"_ _2\"></span>lowing fu<span class=\"_ _2\"></span>ture valuati<span class=\"_ _2\"></span>ons. T<span class=\"_ _2\"></span>he<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs412\">Group ma<span class=\"_ _2\"></span>de add<span class=\"_ _2\"></span>itiona<span class=\"_ _2\"></span>l contribut<span class=\"_ _2\"></span>ions of \u00a31<span class=\"_ _b\"></span>.0m d<span class=\"_ _2\"></span>uring the y<span class=\"_ _2\"></span>ears e<span class=\"_ _2\"></span>nded 3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2022 and 2023 as p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of an ongo<span class=\"_ _2\"></span>ing prog<span class=\"_ _2\"></span>ramme<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs413\">with the trustees to work<span class=\"_ _0\"></span> towards<span class=\"_ _0\"></span> self-sufficienc<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>. The Group remains<span class=\"_ _0\"></span> committed to worki<span class=\"_ _0\"></span>ng towar<span class=\"_ _0\"></span>ds self-sufficiency with the asset<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs414\">increas<span class=\"_ _2\"></span>ingly match<span class=\"_ _2\"></span>ed to the nature a<span class=\"_ _2\"></span>nd term of th<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es, prote<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ting the s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>gainst m<span class=\"_ _2\"></span>arket risk<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he invest<span class=\"_ _2\"></span>ment s<span class=\"_ _2\"></span>trategy i<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs415\">revi<span class=\"_ _2\"></span>ewed on a re<span class=\"_ _2\"></span>gular ba<span class=\"_ _2\"></span>sis with t<span class=\"_ _2\"></span>he trus<span class=\"_ _2\"></span>tees a<span class=\"_ _2\"></span>nd schem<span class=\"_ _2\"></span>e adv<span class=\"_ _2\"></span>isor<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he nex<span class=\"_ _2\"></span>t tr<span class=\"_ _2\"></span>iennial va<span class=\"_ _2\"></span>luation p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>form<span class=\"_ _2\"></span>ed to 31 March 202<span class=\"_ _0\"></span>5 is ongo<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs416\">with t<span class=\"_ _2\"></span>he prelimi<span class=\"_ _2\"></span>nar<span class=\"_ _2\"></span>y result<span class=\"_ _2\"></span>s due in H1 F<span class=\"_ _2\"></span>Y 2026.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs417\">The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d contribu<span class=\"_ _2\"></span>tion s<span class=\"_ _2\"></span>cheme i<span class=\"_ _2\"></span>s open to a<span class=\"_ _2\"></span>ll UK emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s with th<span class=\"_ _2\"></span>e Group mak<span class=\"_ _2\"></span>ing contrib<span class=\"_ _2\"></span>utions a<span class=\"_ _2\"></span>t a level w<span class=\"_ _2\"></span>hich vari<span class=\"_ _2\"></span>es wit<span class=\"_ _2\"></span>h the<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs418\">percent<span class=\"_ _2\"></span>age of s<span class=\"_ _2\"></span>alar<span class=\"_ _2\"></span>y th<span class=\"_ _2\"></span>e emplo<span class=\"_ _2\"></span>yee contri<span class=\"_ _2\"></span>butes<span class=\"_ _2\"></span>. The tot<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>ense fo<span class=\"_ _2\"></span>r the def<span class=\"_ _2\"></span>ined contr<span class=\"_ _2\"></span>ibuti<span class=\"_ _2\"></span>on sche<span class=\"_ _2\"></span>me is inclu<span class=\"_ _2\"></span>ded in \u2018st<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>f cost<span class=\"_ _2\"></span>s\u2019 wit<span class=\"_ _2\"></span>hin<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs419\">the<span class=\"_ gs5a\"> </span>inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt line whe<span class=\"_ _2\"></span>re the emp<span class=\"_ _2\"></span>loyee o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>ense for t<span class=\"_ _2\"></span>he year end<span class=\"_ _2\"></span>ed 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2025 was \u00a37<span class=\"_ _b\"></span>.3m (F<span class=\"_ _2\"></span>Y 2024: \u00a3<span class=\"_ _b\"></span>6<span class=\"_ _2\"></span>.9m).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsa ws1 gs41a\">In Jun<span class=\"_ _2\"></span>e 202<span class=\"_ _0\"></span>5, the UK g<span class=\"_ _2\"></span>overnm<span class=\"_ _2\"></span>ent announ<span class=\"_ _2\"></span>ced that le<span class=\"_ _2\"></span>gislati<span class=\"_ _2\"></span>on will b<span class=\"_ _2\"></span>e introdu<span class=\"_ _2\"></span>ced to give p<span class=\"_ _2\"></span>ension s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>es impa<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d by the Hig<span class=\"_ _2\"></span>h C<span class=\"_ _0\"></span>our<span class=\"_ _2\"></span>t judg<span class=\"_ _2\"></span>ement<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsa ws1 gs41b\">involv<span class=\"_ _2\"></span>ing the V<span class=\"_ _2\"></span>irgin M<span class=\"_ _2\"></span>edia vs N<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>L Pensi<span class=\"_ _2\"></span>on T<span class=\"_ _b\"></span>r<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>es Limi<span class=\"_ _2\"></span>ted the ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to retros<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>vely obt<span class=\"_ _2\"></span>ain wr<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>ten ac<span class=\"_ _2\"></span>tuarial co<span class=\"_ _2\"></span>nfirmati<span class=\"_ _2\"></span>on that his<span class=\"_ _2\"></span>toric b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsa ws1 gs41c\">change<span class=\"_ _2\"></span>s met th<span class=\"_ _2\"></span>e nece<span class=\"_ _2\"></span>ssa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y sta<span class=\"_ _2\"></span>ndards. O<span class=\"_ _2\"></span>nce this l<span class=\"_ _2\"></span>egislat<span class=\"_ _2\"></span>ive upda<span class=\"_ _2\"></span>te has bee<span class=\"_ _2\"></span>n made, the t<span class=\"_ _2\"></span>ruste<span class=\"_ _2\"></span>e plans to obt<span class=\"_ _2\"></span>ain the r<span class=\"_ _2\"></span>equired w<span class=\"_ _2\"></span>rit<span class=\"_ _2\"></span>ten confir<span class=\"_ _2\"></span>matio<span class=\"_ _2\"></span>n(s)<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsa ws1 gs41d\">and the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s and the tr<span class=\"_ _2\"></span>uste<span class=\"_ _2\"></span>e have conclud<span class=\"_ _2\"></span>ed ther<span class=\"_ _2\"></span>e is no impa<span class=\"_ _2\"></span>ct to th<span class=\"_ _2\"></span>e valuatio<span class=\"_ _2\"></span>n of sche<span class=\"_ _2\"></span>me liabili<span class=\"_ _2\"></span>ties at t<span class=\"_ _2\"></span>he current t<span class=\"_ _2\"></span>ime.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls5 ws1 gs41e\">Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex Eu<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>pa G<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>H Pen<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ion Fu<span class=\"_ _2\"></span>nd (Ge<span class=\"_ _2\"></span>rm<span class=\"_ _2\"></span>any)<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs41f\">The G<span class=\"_ _2\"></span>roup op<span class=\"_ _2\"></span>erates an<span class=\"_ _2\"></span>other de<span class=\"_ _2\"></span>fined b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>it sche<span class=\"_ _2\"></span>me in Ger<span class=\"_ _2\"></span>many for the b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t of one, now reti<span class=\"_ _2\"></span>red, empl<span class=\"_ _2\"></span>oyee.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs420\">Risk<span class=\"_ _2\"></span>s associated with the defined benefit scheme<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls69 ws85 gs421\">Inv<span class=\"_ _0\"></span>estmen<span class=\"_ _0\"></span>t r<span class=\"_ _0\"></span>isk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs422\">The s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e has the o<span class=\"_ _2\"></span>ption to ho<span class=\"_ _2\"></span>ld inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in as<span class=\"_ _2\"></span>set clas<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>, such as eq<span class=\"_ _2\"></span>uitie<span class=\"_ _2\"></span>s, which have v<span class=\"_ _2\"></span>olatile m<span class=\"_ _2\"></span>arket values<span class=\"_ _2\"></span>, and whil<span class=\"_ _2\"></span>e thes<span class=\"_ _2\"></span>e ass<span class=\"_ _2\"></span>ets<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs423\">are ex<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>ted to p<span class=\"_ _2\"></span>rovid<span class=\"_ _2\"></span>e real returns o<span class=\"_ _2\"></span>ver the lo<span class=\"_ _2\"></span>ng term, th<span class=\"_ _2\"></span>e shor<span class=\"_ _2\"></span>t-term vo<span class=\"_ _2\"></span>latilit<span class=\"_ _2\"></span>y ca<span class=\"_ _2\"></span>n cause a<span class=\"_ _2\"></span>dditi<span class=\"_ _2\"></span>onal fundin<span class=\"_ _2\"></span>g to be requir<span class=\"_ _2\"></span>ed if a def<span class=\"_ _2\"></span>icit<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs424\">emerges.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls26 ws1b gs425\">Interest r<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs426\">The s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e\u2019s liabilities a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>ess<span class=\"_ _2\"></span>ed using ma<span class=\"_ _2\"></span>rket yield<span class=\"_ _2\"></span>s on high qual<span class=\"_ _2\"></span>ity co<span class=\"_ _2\"></span>rpo<span class=\"_ _2\"></span>rate bonds to d<span class=\"_ _2\"></span>iscount th<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es. A<span class=\"_ _2\"></span>s th<span class=\"_ _2\"></span>e sche<span class=\"_ _2\"></span>me hol<span class=\"_ _2\"></span>ds<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs427\">ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s such as equi<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>, the value of t<span class=\"_ _2\"></span>he ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabi<span class=\"_ _2\"></span>lities m<span class=\"_ _2\"></span>ay not move in th<span class=\"_ _2\"></span>e sam<span class=\"_ _2\"></span>e way<span class=\"_ _0\"></span>, althou<span class=\"_ _2\"></span>gh this is mit<span class=\"_ _2\"></span>igated to s<span class=\"_ _2\"></span>ome ex<span class=\"_ _2\"></span>tent by<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs428\">the sc<span class=\"_ _2\"></span>heme\u2019s liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-d<span class=\"_ _2\"></span>riven inve<span class=\"_ _2\"></span>stm<span class=\"_ _2\"></span>ent hold<span class=\"_ _2\"></span>ings whic<span class=\"_ _2\"></span>h, althou<span class=\"_ _2\"></span>gh not bas<span class=\"_ _2\"></span>ed on chan<span class=\"_ _2\"></span>ges in cor<span class=\"_ _2\"></span>porate b<span class=\"_ _2\"></span>onds, w<span class=\"_ _2\"></span>ould be e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to move<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs429\">in<span class=\"_ gs5a\"> </span>a similar way to t<span class=\"_ _2\"></span>he liabilit<span class=\"_ _2\"></span>ies.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsd2 wse4 gs42a\">Inflatio<span class=\"_ _0\"></span>n risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs42b\">A signif<span class=\"_ _2\"></span>icant pro<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>ts un<span class=\"_ _2\"></span>der the s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e are linked to inflati<span class=\"_ _2\"></span>on. Alt<span class=\"_ _2\"></span>hough th<span class=\"_ _2\"></span>e schem<span class=\"_ _2\"></span>e\u2019s asset<span class=\"_ _2\"></span>s are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to provid<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs42c\">a<span class=\"_ gs5a\"> </span>goo<span class=\"_ _2\"></span>d hed<span class=\"_ _2\"></span>ge agains<span class=\"_ _2\"></span>t inflati<span class=\"_ _2\"></span>on over th<span class=\"_ _2\"></span>e long ter<span class=\"_ _2\"></span>m, in par<span class=\"_ _2\"></span>ticu<span class=\"_ _2\"></span>lar through t<span class=\"_ _2\"></span>he sche<span class=\"_ _2\"></span>me\u2019s liabilit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>dr<span class=\"_ _2\"></span>iven inves<span class=\"_ _2\"></span>tment h<span class=\"_ _2\"></span>olding<span class=\"_ _2\"></span>s, movem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s in<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs42d\">the<span class=\"_ gs5a\"> </span>sho<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>t term could l<span class=\"_ _2\"></span>ead to de<span class=\"_ _2\"></span>ficit<span class=\"_ _2\"></span>s eme<span class=\"_ _2\"></span>rging.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsc ws77 gs42e\">Longevity risk<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs42f\">In the e<span class=\"_ _2\"></span>vent that me<span class=\"_ _2\"></span>mber<span class=\"_ _2\"></span>s live l<span class=\"_ _2\"></span>onger t<span class=\"_ _2\"></span>han assum<span class=\"_ _2\"></span>ed, an ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>nal defi<span class=\"_ _2\"></span>cit will e<span class=\"_ _2\"></span>merge in t<span class=\"_ _2\"></span>he sch<span class=\"_ _2\"></span>eme, as the pr<span class=\"_ _2\"></span>esent va<span class=\"_ _2\"></span>lue of the d<span class=\"_ _2\"></span>efined<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs430\">ben<span class=\"_ _2\"></span>efit liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s is calcul<span class=\"_ _2\"></span>ated wit<span class=\"_ _2\"></span>h regard to a b<span class=\"_ _2\"></span>est e<span class=\"_ _2\"></span>stimate o<span class=\"_ _2\"></span>f the mor<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>alit<span class=\"_ _2\"></span>y of plan m<span class=\"_ _2\"></span>embe<span class=\"_ _2\"></span>rs.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs431\">Whe<span class=\"_ _2\"></span>re the I<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>S 1<span class=\"_ _b\"></span>9 va<span class=\"_ _2\"></span>luation sh<span class=\"_ _2\"></span>ows s<span class=\"_ _2\"></span>cheme a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ts in e<span class=\"_ _2\"></span>xcess of s<span class=\"_ _2\"></span>cheme li<span class=\"_ _2\"></span>abiliti<span class=\"_ _2\"></span>es, an as<span class=\"_ _2\"></span>set is re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed ba<span class=\"_ _2\"></span>sed on t<span class=\"_ _2\"></span>he fac<span class=\"_ _2\"></span>t that unde<span class=\"_ _2\"></span>r the<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs432\">terms of th<span class=\"_ _2\"></span>e T<span class=\"_ _b\"></span>r<span class=\"_ _2\"></span>ust De<span class=\"_ _2\"></span>ed agre<span class=\"_ _2\"></span>eme<span class=\"_ _2\"></span>nt, the sp<span class=\"_ _2\"></span>onso<span class=\"_ _2\"></span>ring compa<span class=\"_ _2\"></span>ny is entitle<span class=\"_ _2\"></span>d to any ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s that remain in t<span class=\"_ _2\"></span>he sche<span class=\"_ _2\"></span>me af<span class=\"_ _2\"></span>ter the s<span class=\"_ _2\"></span>ett<span class=\"_ _2\"></span>leme<span class=\"_ _2\"></span>nt<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs433\">of<span class=\"_ gs5a\"> </span>all<span class=\"_ gs5a\"> </span>pe<span class=\"_ _2\"></span>nsion liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s. Th<span class=\"_ _2\"></span>ere are no re<span class=\"_ _2\"></span>stri<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions on th<span class=\"_ _2\"></span>e current rea<span class=\"_ _2\"></span>lisab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y of the surp<span class=\"_ _2\"></span>lus.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls126 ws189 gs435\">Princ<span class=\"_ _2\"></span>ipal actu<span class=\"_ _2\"></span>arial ass<span class=\"_ _2\"></span>umpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs436\">IA<span class=\"_ _2\"></span>S 19 disclosure<span class=\"_ _2\"></span>s relating to d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s are as follo<span class=\"_ _2\"></span>ws:<span class=\"_ _2d6\"> </span></div><div class=\"gs437\"><table class=\"s w3aa h11d\" id=\"_14be4646-cea6-47da-b0af-f95fa3ae221f\"><tr><td class=\"c n x210 y319a w384 hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a7 y319a w3ab hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 UK S<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>eme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8a8 y319a w3ac hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 G<span class=\"_ _2\"></span>erm<span class=\"_ _2\"></span>an Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a9 y319a w3ad hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 U<span class=\"_ _2\"></span>K Sche<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8aa y319a w3ae hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 Ger<span class=\"_ _2\"></span>man S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319b w3af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9 ws8\">Discount rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ab y319b w3b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8ac y319b w3b1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lse wsc\">3<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>8%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ad y319b w3b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">5<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ae y319b w3b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9b wsa6\">3<span class=\"_ _c\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>1%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319c w3b4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">RPI inflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8af y319c w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b0 y319c w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b1 y319c w3b7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">3.4<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b2 y319c w3b8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319d w3b9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">CPI i<span class=\"_ _0\"></span>nflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b3 y319d w3ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>75%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b4 y319d w3bb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b5 y319d w3bc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b6 y319d w3bd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">2.20%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319e w3be he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf ws6f\">Future pensi<span class=\"_ _2\"></span>on increase<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b7 y319e w3bf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b8 y319e w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b9 y319e w3c0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>25%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ba y319e w3c1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y319f ff33 fs3 fc4 sc0 ls95 ws133\">Mortality<span class=\"_ _0\"></span> table<span class=\"_ _0\"></span>s:<span class=\"_ _ad\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a0 w3c2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls91 ws9c\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bb y31a0 w3c3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">92% of S3P<span class=\"_ _2\"></span>MA<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bc y31a0 w3c4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">100%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8bd y31a0 w3c5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">of R<span class=\"_ _2\"></span>T2<span class=\"_ _2\"></span>018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8be y31a0 w3c6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">92% of S3PM<span class=\"_ _2\"></span>A<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8bf y31a0 w3c7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">1<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>0% of R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>201<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a1 w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c0 y31a1 w3c9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">95% of S3<span class=\"_ _2\"></span>PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8c1 y31a1 w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c2 y31a1 w3ca he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95<span class=\"_ _b\"></span>% of S<span class=\"_ _2\"></span>3PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c3 y31a1 w3cb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31a2 ff33 fs3 fc4 sc0 ls6 ws5\">Mor<span class=\"_ _2\"></span>tality improvements:<span class=\"_ _26e\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a3 w3cc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Mo<span class=\"_ _2\"></span>del<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c4 y31a3 w3cd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6f ws6e\">CMI2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c5 y31a3 w3ce he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">R<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c6 y31a3 w3cf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">T<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c7 y31a3 w3d0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c8 y31a3 w3d1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c9 y31a3 w3d2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">CM<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>23<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ca y31a3 wf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>018<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cb y31a3 w3d3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a4 w3d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Long<span class=\"_ _2\"></span>-ter<span class=\"_ _2\"></span>m rate of improvem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cc y31a4 w327 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8cd y31a4 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x354 y31a4 w3d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ce y31a4 w3d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Indiv<span class=\"_ _2\"></span>idual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a5 w3d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">\u2013 Initial<span class=\"_ _0\"></span> addition<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cf y31a5 w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d0 y31a5 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d1 y31a5 w3d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8d2 y31a5 w3da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Individual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h6 y31a6 ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of curr<span class=\"_ _2\"></span>ent </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 x238 h5 y31a7 ff33 fs3 fc4 sc0 ls6 ws5\">pensioners:<span class=\"_ _19d\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _270\"> </span> <span class=\"_ _270\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a8 w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31a8 w3db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">25.<span class=\"_ _2\"></span>4 yr<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>\u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d4 y31a8 w3dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">23. 8 <span class=\"_ _9\"> </span>yrs \u00b9<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8d6 y31a8 w3dd h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">25.3 y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8d5 h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31aa w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">23.<span class=\"_ _0\"></span>7 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31ab w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d9 y31ab w3df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">27<span class=\"_ _b\"></span>.6 <span class=\"_ _9\"> </span>yr s \u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8da y31ab w3e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8dc y31ab w3e1 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">2<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.6 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8db h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31ac ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y31ad w3e2 hed\"><div class=\"t m0 x1c9 h6 y2f7d ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">deferred members:<span class=\"_ _2d6\"> </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 x210 y31ae w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31ae w3e3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">26 .6 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8dd y31ae w3e4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">2 6. 3 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8df y31ae w3e5 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lse wsc\">26.5<span class=\"_ _2\"></span> y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8de h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31af w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">26.0 yrs</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31b0 w3c8 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e0 y31b0 w3e3 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1e4\">2 8. 9 <span class=\"_ _9\"> </span>yrs \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8e1 y31b0 w3b6 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8e3 y31b0 w3e6 h11f\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">28.9 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8e2 h13 y31b1 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31b2 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr></table></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs438\">1 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2025.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs439\">2 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2024.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs43a\">3 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2025.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs43b\">4 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2024.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs43c\">The av<span class=\"_ _2\"></span>erage durat<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit obli<span class=\"_ _2\"></span>gation a<span class=\"_ _2\"></span>t the end of th<span class=\"_ _2\"></span>e repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is 14 years (F<span class=\"_ _2\"></span>Y 2024: 1<span class=\"_ _b\"></span>5 year<span class=\"_ _2\"></span>s).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs43d\">Signif<span class=\"_ _2\"></span>icant ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial assu<span class=\"_ _2\"></span>mptions fo<span class=\"_ _2\"></span>r the dete<span class=\"_ _2\"></span>rminati<span class=\"_ _2\"></span>on of the d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d benef<span class=\"_ _2\"></span>it surplu<span class=\"_ _2\"></span>s are discount rate a<span class=\"_ _2\"></span>nd inflati<span class=\"_ _2\"></span>on rate. The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs43e\">analy<span class=\"_ _2\"></span>sis be<span class=\"_ _2\"></span>low has be<span class=\"_ _2\"></span>en de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>y pos<span class=\"_ _2\"></span>sible cha<span class=\"_ _2\"></span>nges in t<span class=\"_ _2\"></span>he assum<span class=\"_ _2\"></span>ptions o<span class=\"_ _2\"></span>ccurring a<span class=\"_ _2\"></span>t the end of t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting per<span class=\"_ _2\"></span>iod<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs43f\">assuming tha<span class=\"_ _0\"></span>t all o<span class=\"_ _0\"></span>ther assumptions a<span class=\"_ _0\"></span>re held con<span class=\"_ _0\"></span>stant:<span class=\"_ _2d6\"> </span></div><div class=\"gs440\"><table class=\"s w1ad h120\" id=\"_efe05510-ed0f-4678-b77e-f59f778ae503\"><tr><td></td><td></td><td class=\"t m0 x8e4 h2a y31b3 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e \u2013 red<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion i<span class=\"_ _2\"></span>n fund </td></tr><tr><td></td><td></td><td class=\"t m0 x8e5 h2a y31b4 ff33 fs12 fc4 sc0 ls1 ws1\">surp<span class=\"_ _2\"></span>lus as a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x536 h2b y31b5 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b5 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b6 ff33 fs12 fc4 sc0 ls1 ws1\">Chang<span class=\"_ _2\"></span>e in as<span class=\"_ _2\"></span>sumpt<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b6 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b6 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y317f w3e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Redu<span class=\"_ _2\"></span>ce discount rate by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e6 y317f w3e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y317f w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w3e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase infl<span class=\"_ _2\"></span>ation e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tatio<span class=\"_ _2\"></span>ns by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e7 y3010 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e8 y3010 w58 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">5.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y by on<span class=\"_ _2\"></span>e year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e9 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ea y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs441\">Inter-relat<span class=\"_ _2\"></span>ionship<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons, esp<span class=\"_ _2\"></span>ecia<span class=\"_ _2\"></span>lly bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en dis<span class=\"_ _2\"></span>count rate and ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d inflatio<span class=\"_ _2\"></span>n rates, are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to exi<span class=\"_ _2\"></span>st in<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs442\">prac<span class=\"_ _2\"></span>tice. Th<span class=\"_ _2\"></span>e above a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>is doe<span class=\"_ _2\"></span>s not take the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct of t<span class=\"_ _2\"></span>hese inte<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-re<span class=\"_ _2\"></span>lationsh<span class=\"_ _2\"></span>ips into account.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs443\">Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he ba<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span></div><div class=\"gs444\"><table class=\"s w3eb h121\" id=\"_fe9b981d-e51b-46b6-9417-b8782d433fba\"><tr><td></td><td class=\"t m0 x536 h2b y31b7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b8 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b8 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y31b9 ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit assets<span class=\"_ _174\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _14b\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe2 w3ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>cheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8eb y2fe2 w3ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ec y2fe2 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w3ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ed y2fe3 w8b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ee y2fe3 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31ba ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit liabi<span class=\"_ _0\"></span>lities<span class=\"_ _275\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe4 w3f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">German Scheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ef y2fe4 w175 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f0 y2fe4 wb6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit liabil<span class=\"_ _0\"></span>ities<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f1 y2f69 wee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f2 y2f69 wbd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws26 gs446\">UK Scheme/Combined Sc<span class=\"_ _2\"></span>heme disclos<span class=\"_ _2\"></span>ures<span class=\"_ _2d6\"> </span></div><div class=\"gs447\"><table class=\"s w3f2 h122\" id=\"_1206fe2d-b058-47b2-974d-90ba603ec8dd\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8f3 h2a y31bb ff33 fs12 fc4 sc0 ls10d ws113\">Combined<span class=\"_ _0\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 x20d h2a y31bc ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _278\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x8f4 h2a y31bc ff33 fs12 fc4 sc0 ls38 ws39\">Schemes<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b5 h2b y31bd ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f5 h2a y31bd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ed h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2022<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x860 h2a y31bd ff33 fs12 fc4 sc0 ls1ad ws1c2\">20<span class=\"_ _2\"></span>21<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f7 h2b y31be ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x472 h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5ad h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20b h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m <span class=\"_ _60\"> </span> </td><td class=\"t m0 x7da h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y31bf w3f3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f8 y31bf w3f4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">(43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f9 y31bf w3f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fa y31bf w3f6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fb y31bf w3f7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">(49.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fc y31bf w3a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31c0 w3f8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme\u2019s<span class=\"_ _2\"></span>/sche<span class=\"_ _2\"></span>mes\u2019 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fd y31c0 w3f9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fe y31c0 w2ac he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ff y31c0 w266 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">55<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x900 y31c0 w16c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">6<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x901 y31c0 w167 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3113 w3fa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Net a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t before d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>ation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x902 y3113 w3fb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x903 y3113 w40 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x904 y3113 w2a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x905 y3113 w3fc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x906 y3113 w3fd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w3fe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x907 y2f94 we4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x908 y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>2.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x909 y2f94 w3ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90a y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90b y2f94 wfa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">(3.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w400 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Ne<span class=\"_ _2\"></span>t ass<span class=\"_ _2\"></span>et af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90c y300e wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90d y300e w264 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">8.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90e y300e w9c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90f y300e w1ea he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x910 y300e w401 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c1 ff33 fs3 fc4 sc0 ls6 ws5\">Ch<span class=\"_ _0\"></span>ange in assump<span class=\"_ _0\"></span>tions and experience adjustments <span class=\"ls1 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y31af w402 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">arising o<span class=\"_ _2\"></span>n schem<span class=\"_ _2\"></span>e\u2019s/s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>es\u2019 liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x911 y31af we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x912 y31af w39c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x382 y31af w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x913 y31af w166 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">30.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x459 y31af w403 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls70 ws175\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w404 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">Exp<span class=\"_ _2\"></span>erience adjustments arisin<span class=\"_ _0\"></span>g on scheme\u2019<span class=\"_ _b\"></span>s<span class=\"_ _2\"></span>/scheme<span class=\"_ _2\"></span>s\u2019 assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x914 y2f69 w405 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x915 y2f69 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x916 y2f69 w406 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x917 y2f69 w407 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x918 y2f69 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs448\">Changes in the present value of<span class=\"_ _0\"></span> the funded obligation</div><div class=\"gs449\"><table class=\"s w408 h123\" id=\"_1ee8206b-ed38-437b-9f1d-e7ee8df1cec3\"><tr><td></td><td class=\"t m0 x20d h2a y31c2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd3 w409 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Defi<span class=\"_ _2\"></span>ned b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t obliga<span class=\"_ _2\"></span>tion at b<span class=\"_ _2\"></span>eginning of y<span class=\"_ _2\"></span>ear<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x919 y2fd3 wb7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91a y2fd3 w35 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3036 w40a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y3036 wee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91b y3036 wbd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c5 ff33 fs3 fc4 sc0 ls17 ws19\">Actuarial gains<span class=\"_ _2\"></span>/(lo<span class=\"_ _2\"></span>sses):<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w40b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">\u2013 C<span class=\"_ _0\"></span>hanges in demographic<span class=\"_ _0\"></span> assumptions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y2f94 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91c y2f94 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w40c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Changes in fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2fd6 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3b9 y2fd6 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w40d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91d y2fd7 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x374 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w40e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91e y2fd8 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91f y2fd8 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w40f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x920 y2f69 w410 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">(<span class=\"_ _0\"></span>43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x921 y2f69 w411 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs44a\">Ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in t<span class=\"_ _2\"></span>he fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s</div><div class=\"gs44b\"><table class=\"s w412 h124\" id=\"_79b0cf67-722a-4f55-8dd1-2869abd01950\"><tr><td></td><td class=\"t m0 x20d h2a y31c6 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c8 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3036 w413 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at be<span class=\"_ _2\"></span>ginning of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x922 y3036 w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x923 y3036 w266 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsb wsa\">55.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3022 w414 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3022 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x924 y3022 w154 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w415 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x925 y2f94 w416 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x926 y2f94 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w417 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>ontributions b<span class=\"_ _0\"></span>y employer<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x927 y2fd6 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x928 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w418 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">Benefits paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x929 y2fd7 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92a y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w419 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92b y2fd8 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92c y2fd8 w5a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92d y2f69 w41b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _b\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92e y2f69 w29b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs44c\">Ma<span class=\"_ _2\"></span>jor c<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>go<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s of U<span class=\"_ _2\"></span>K Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"gs44d\"><table class=\"s w41c h125\" id=\"_c4430ac7-a6f8-4dfb-858c-f615541e96b3\"><tr><td></td><td></td><td class=\"c n x92f y31c9 w41d h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 lse4 wsf3\">UK Scheme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x930 y31c9 w41e h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x931 h2b y31ca ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2b y31cb ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e0 h2b y31cc ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x467 h2a y31cd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2a y31ce ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31cf ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x668 h2b y31d0 ff34 fs12 fc4 sc0 ls1 ws1\">Qu<span class=\"_ _2\"></span>ote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x66b h2b y31d1 ff34 fs12 fc4 sc0 lse6 ws26\">Unquoted </td><td class=\"t m0 x932 h2b y31d2 ff34 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31d3 ff33 fs12 fc4 sc0 ls1 ws1\">Quo<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x6ea h2a y31d4 ff33 fs12 fc4 sc0 ls1 ws1\">Unq<span class=\"_ _2\"></span>uote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x20c h2a y31d5 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31d6 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x470 h2b y31d7 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x471 h2b y31d8 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x2e3 h2b y31d9 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x473 h2a y31da ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20e h2a y31db ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x933 h2a y31dc ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y307b w41f h105\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Liability-<span class=\"_ _2\"></span>driven investments</div><div class=\"t m0 x934 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x935 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x936 y2fd6 w159 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x937 y2fd6 w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y2fd6 w421 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w422 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Debt instruments<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x938 y2ffd w2b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x939 y2ffd w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93a y2ffd w423 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93b y2ffd w41 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y2ffd w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93c y2ffd wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w424 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">Cash<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93d y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93f y2fe4 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x940 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2d8 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x941 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2f69 w425 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _0\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x942 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x943 y2f69 w426 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x944 y2f69 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd wsb\">45<span class=\"_ _2\"></span>.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x945 y2f69 w33 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x946 y2f69 w2ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs44e\">1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>drive<span class=\"_ _2\"></span>n inves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are a po<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>fol<span class=\"_ _2\"></span>io of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s tha<span class=\"_ _2\"></span>t are linked t<span class=\"_ _2\"></span>o the dr<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>s of mo<span class=\"_ _2\"></span>veme<span class=\"_ _2\"></span>nts in p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>on lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies su<span class=\"_ _2\"></span>ch as inf<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>on and int<span class=\"_ _2\"></span>eres<span class=\"_ _2\"></span>t rate<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h8 ff33 fs4 fc4 sc0 ls1 ws1 gs44f\">Th<span class=\"_ _2\"></span>ese a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s des<span class=\"_ _2\"></span>igne<span class=\"_ _2\"></span>d to del<span class=\"_ _2\"></span>iver g<span class=\"_ _2\"></span>eare<span class=\"_ _2\"></span>d move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rly<span class=\"_ _2\"></span>ing lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>s they re<span class=\"_ _2\"></span>fle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t chang<span class=\"_ _2\"></span>es to inf<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n and inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rates<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsc ws1 gs42e\">Quote<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re thos<span class=\"_ _2\"></span>e with a qu<span class=\"_ _2\"></span>oted pri<span class=\"_ _2\"></span>ce in an ac<span class=\"_ _2\"></span>tive mar<span class=\"_ _2\"></span>ket. The lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>ven inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s and cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain de<span class=\"_ _2\"></span>bt instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsc ws1 gs42f\">as quote<span class=\"_ _2\"></span>d above b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the funds inve<span class=\"_ _2\"></span>sted in, w<span class=\"_ _2\"></span>hich have qu<span class=\"_ _2\"></span>oted price<span class=\"_ _2\"></span>s in ac<span class=\"_ _2\"></span>tive ma<span class=\"_ _2\"></span>rkets. T<span class=\"_ _2\"></span>he fund<span class=\"_ _2\"></span>s thems<span class=\"_ _2\"></span>elves<span class=\"_ _2\"></span>,<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsc ws1 gs430\">howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, are un<span class=\"_ _2\"></span>quoted as t<span class=\"_ _2\"></span>hey are not li<span class=\"_ _2\"></span>sted an<span class=\"_ _2\"></span>d trade<span class=\"_ _2\"></span>d on an ac<span class=\"_ _2\"></span>tive m<span class=\"_ _2\"></span>arket. Unquo<span class=\"_ _2\"></span>ted ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are thos<span class=\"_ _2\"></span>e whic<span class=\"_ _2\"></span>h do not have a dail<span class=\"_ _2\"></span>y market<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 lsc ws1 gs450\">price an<span class=\"_ _2\"></span>d are value<span class=\"_ _2\"></span>d by investm<span class=\"_ _2\"></span>ent manag<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs432\">The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not ho<span class=\"_ _2\"></span>ld any of it<span class=\"_ _2\"></span>s own t<span class=\"_ _2\"></span>ransferab<span class=\"_ _2\"></span>le financi<span class=\"_ _2\"></span>al instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s as plan a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and t<span class=\"_ _2\"></span>he plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s do n<span class=\"_ _2\"></span>ot contain a<span class=\"_ _2\"></span>ny proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs433\">that are o<span class=\"_ _2\"></span>ccupied b<span class=\"_ _2\"></span>y the Group.<span class=\"_ _2d6\"> </span></div>Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he i<span class=\"_ _2\"></span>nco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent <span class=\"_ _289\"> </span> <span class=\"_ _53\"> </span>UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024 <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Interes<span class=\"_ _2\"></span>t on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"ls97 ws114\">(2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></span></span>Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span>2.9<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>Intere<span class=\"_ _2\"></span>st on lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s \u2013 Germ<span class=\"_ _2\"></span>an Sche<span class=\"_ _2\"></span>me (se<span class=\"_ _2\"></span>e belo<span class=\"_ _2\"></span>w)<span class=\"_ _2d6\"> </span>(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me in<span class=\"_ _2\"></span>clu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d in st<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>f cost<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>6<span class=\"_ _2d6\"> </span>0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span>(0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l incl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt include<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt is include<span class=\"_ _2\"></span>d withi<span class=\"_ _2\"></span>n sale<span class=\"_ _2\"></span>s, marketing a<span class=\"_ _2\"></span>nd adminis<span class=\"_ _2\"></span>trati<span class=\"_ _2\"></span>ve exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Gr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s of ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>ria<span class=\"_ _2\"></span>l ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of<span class=\"_ _2d6\"> </span>comprehen<span class=\"_ _2\"></span>sive<span class=\"_ gs451\"> </span><span class=\"_ _0\"></span>income <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>UK S<span class=\"_ _2\"></span>cheme at b<span class=\"_ _2\"></span>eginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span>(3.6)<span class=\"_ _2d6\"> </span><span class=\"lsf3 ws101\">(<span class=\"_ _2\"></span>3.9<span class=\"_ _2d6\"> </span></span>(Los<span class=\"_ _2\"></span>s)/gain in ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(5.<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span><span class=\"fc4\"><span class=\"ff33 ls8 ws7\">(3.6<span class=\"_ _2d6\"> </span></span></span>Ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ive<span class=\"_ gs451\"> </span>i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ome <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Ch<span class=\"_ _0\"></span>anges in demographic assu<span class=\"_ _0\"></span>mptions<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span>5.3<span class=\"_ _2d6\"> </span><span class=\"lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span>Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>/(los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s) on sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>5.2<span class=\"_ _2d6\"> </span><span class=\"fc4 ls95 ws133\"><span class=\"ff33 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></span></span>Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l (lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s)/<span class=\"_ _0\"></span>gain<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nis<span class=\"_ _2\"></span>ed in o<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r com<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>hen<span class=\"_ _2\"></span>sive i<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>German<span class=\"_ _0\"></span> Scheme disclo<span class=\"_ _0\"></span>sures <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span>(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls97 ws114\">(<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></span>Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span>0.2<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Ne<span class=\"_ _2\"></span>t liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>axat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span><span class=\"fc4 ls64 ws104\"><span class=\"ff33 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>Change in assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s and ex<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ence adjus<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nts ar<span class=\"_ _2\"></span>ising on sc<span class=\"_ _2\"></span>heme\u2019s liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs453\">Changes in the present value of<span class=\"_ _0\"></span> the funded obligation</div><div class=\"gs454\"><table class=\"s w43c h12a\" id=\"_a33dc45f-04b6-4e1a-a61d-b46bd4d79741\"><tr><td></td><td class=\"t m0 x20d h2a y31ec ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31ed ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31ed ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31ee ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31ee ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m<span class=\"_ _2d6\"> </span> </td></tr><tr><td class=\"c n x210 y3022 w43d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s at beginn<span class=\"_ _2\"></span>ing of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x964 y3022 w43e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6 ws5\">(2<span class=\"_ _2\"></span>.5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x965 y3022 wbd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\"><span class=\"ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span><span class=\"ls97 ws114\"><span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></span></div></td></tr><tr><td class=\"c n x210 y2f94 w43f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls17 ws19\">Exchange gain on opening obligati<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y2f94 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x242 y2f94 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w40a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x966 y2ffc waf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x967 y2ffc w15f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\"><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span><span class=\"lscc wsdc\">)<span class=\"_ _2d6\"> </span></span></div></td></tr><tr><td class=\"c n x210 y2ffd w440 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls17 ws19\">Actuarial gains<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x968 y2ffd w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x969 y2ffd w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w40e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96a y2fe4 wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96b y2fe4 w149 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w40f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96c y2f69 wee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x965 y2f69 wbd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\"><span class=\"fc4 ls59 wsd7\"><span class=\"ff33 ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span></span><span class=\"fc4 ls59 wsd7\"><span class=\"ff33 ls97 ws114\"><span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></span></span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs455\">The G<span class=\"_ _2\"></span>erman S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e had no sc<span class=\"_ _2\"></span>heme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3nil).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs456\">The g<span class=\"_ _2\"></span>ross am<span class=\"_ _2\"></span>ount of ac<span class=\"_ _2\"></span>tuaria<span class=\"_ _2\"></span>l gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised i<span class=\"_ _2\"></span>n the Consolid<span class=\"_ _2\"></span>ated st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt of compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs457\">sche<span class=\"_ _2\"></span>me was a gain o<span class=\"_ _2\"></span>f \u00a30.<span class=\"_ _14\"></span>1m (FY 2024: \u00a3nil).</div><div class=\"gs458\"><table class=\"s w330 h127\" id=\"_898a3c34-08cc-4463-8e71-7c1c2abc6cd1\"><tr><td></td><td class=\"t m0 x20d h2a y31ef ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f1 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f1 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w441 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ger<span class=\"_ _2\"></span>man Sche<span class=\"_ _2\"></span>me at be<span class=\"_ _2\"></span>ginning of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96d y2fd7 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96e y2fd7 w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w442 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Move<span class=\"_ _2\"></span>ment in year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x968 y2fd8 w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x969 y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w431 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y2f69 w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96f y2f69 w1a5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs459\">Ac<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>ari<span class=\"_ _2\"></span>al g<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>ns a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s ari<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g fro<span class=\"_ _2\"></span>m ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>gra<span class=\"_ _2\"></span>ph<span class=\"_ _2\"></span>ic a<span class=\"_ _2\"></span>nd fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s</div><div class=\"gs45a\"><table class=\"s w330 h12b\" id=\"_89a3e108-cd14-4fb9-9805-632ae54fb873\"><tr><td></td><td class=\"t m0 x20d h2a y31f2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w434 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96a y2fd7 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w443 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience ga<span class=\"_ _2\"></span>ins on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x242 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w444 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins o<span class=\"_ _2\"></span>n sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x952 y2f69 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x970 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Defined contribution pension sc<span class=\"_ _2\"></span>hemes<span class=\"_ _2d6\"> </span>Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s for contribu<span class=\"_ _2\"></span>tions to d<span class=\"_ _2\"></span>efined co<span class=\"_ _2\"></span>ntribut<span class=\"_ _2\"></span>ion pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement a<span class=\"_ _2\"></span>s incurre<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>Defined benefit pens<span class=\"_ _2\"></span>ion schemes<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s asset a<span class=\"_ _2\"></span>nd oblig<span class=\"_ _2\"></span>ation in re<span class=\"_ _2\"></span>spe<span class=\"_ _2\"></span>ct of d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit pe<span class=\"_ _2\"></span>nsion s<span class=\"_ _2\"></span>cheme<span class=\"_ _2\"></span>s recog<span class=\"_ _2\"></span>nised in t<span class=\"_ _2\"></span>he balance s<span class=\"_ _2\"></span>heet ar<span class=\"_ _2\"></span>e the pres<span class=\"_ _2\"></span>ent value of<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> the futur<span class=\"_ _2\"></span>e benef<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>s that empl<span class=\"_ _2\"></span>oyees hav<span class=\"_ _2\"></span>e earne<span class=\"_ _2\"></span>d in return for th<span class=\"_ _2\"></span>eir ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice in the c<span class=\"_ _2\"></span>urrent and p<span class=\"_ _2\"></span>rior p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>ds, les<span class=\"_ _2\"></span>s the fair valu<span class=\"_ _2\"></span>e of plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span> The d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>n is calc<span class=\"_ _2\"></span>ulated by ind<span class=\"_ _2\"></span>epen<span class=\"_ _2\"></span>dent ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ies using t<span class=\"_ _2\"></span>he proje<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted unit cre<span class=\"_ _2\"></span>dit met<span class=\"_ _2\"></span>hod. T<span class=\"_ _2\"></span>he pre<span class=\"_ _2\"></span>sent value o<span class=\"_ _2\"></span>f the<span class=\"_ _2d6\"> </span> defin<span class=\"_ _2\"></span>ed be<span class=\"_ _2\"></span>nefit o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>on is de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d by discount<span class=\"_ _2\"></span>ing the es<span class=\"_ _2\"></span>timate<span class=\"_ _2\"></span>d future cas<span class=\"_ _2\"></span>h out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s using intere<span class=\"_ _2\"></span>st rates of h<span class=\"_ _2\"></span>igh qualit<span class=\"_ _2\"></span>y cor<span class=\"_ _2\"></span>porate<span class=\"_ _2d6\"> </span> bond<span class=\"_ _2\"></span>s that are de<span class=\"_ _2\"></span>nominate<span class=\"_ _2\"></span>d in the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y in whic<span class=\"_ _2\"></span>h the be<span class=\"_ _2\"></span>nefit<span class=\"_ _2\"></span>s will b<span class=\"_ _2\"></span>e paid an<span class=\"_ _2\"></span>d have terms to matur<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y approx<span class=\"_ _2\"></span>imating to the te<span class=\"_ _2\"></span>rms of<span class=\"_ _2d6\"> </span> the relate<span class=\"_ _2\"></span>d pensio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>n the ca<span class=\"_ _2\"></span>lculati<span class=\"_ _2\"></span>on result<span class=\"_ _2\"></span>s in a be<span class=\"_ _2\"></span>nefit to th<span class=\"_ _2\"></span>e Group, the re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed as<span class=\"_ _2\"></span>set is th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>nt value of eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>its ava<span class=\"_ _2\"></span>ilable in t<span class=\"_ _2\"></span>he form<span class=\"_ _2d6\"> </span> of any future refu<span class=\"_ _2\"></span>nds from th<span class=\"_ _2\"></span>e plan or re<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>tions in fu<span class=\"_ _2\"></span>ture contribu<span class=\"_ _2\"></span>tions to th<span class=\"_ _2\"></span>e plan. In o<span class=\"_ _2\"></span>rder to c<span class=\"_ _2\"></span>alculate th<span class=\"_ _2\"></span>e pres<span class=\"_ _2\"></span>ent value of e<span class=\"_ _2\"></span>conomi<span class=\"_ _2\"></span>c<span class=\"_ _2d6\"> </span> ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s, consid<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n is given to any m<span class=\"_ _2\"></span>inimum funding re<span class=\"_ _2\"></span>quirem<span class=\"_ _2\"></span>ents t<span class=\"_ _2\"></span>hat appl<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>. An eco<span class=\"_ _2\"></span>nomic b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t is availabl<span class=\"_ _2\"></span>e to the Group i<span class=\"_ _2\"></span>f it is<span class=\"_ _2d6\"> </span> realis<span class=\"_ _2\"></span>able du<span class=\"_ _2\"></span>ring the li<span class=\"_ _2\"></span>fe of the plan or o<span class=\"_ _2\"></span>n set<span class=\"_ _2\"></span>tle<span class=\"_ _2\"></span>ment of the p<span class=\"_ _2\"></span>lan liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>. When t<span class=\"_ _2\"></span>he ben<span class=\"_ _2\"></span>efit<span class=\"_ _2\"></span>s of a plan are i<span class=\"_ _2\"></span>mproved, t<span class=\"_ _2\"></span>he por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the<span class=\"_ _2d6\"> </span> increas<span class=\"_ _2\"></span>ed b<span class=\"_ _2\"></span>enefit re<span class=\"_ _2\"></span>lating to pa<span class=\"_ _2\"></span>st se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice by emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss o<span class=\"_ _2\"></span>n a straig<span class=\"_ _2\"></span>ht line basis ov<span class=\"_ _2\"></span>er the averag<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>iod until<span class=\"_ _2d6\"> </span><span class=\"_ _2\"></span> the b<span class=\"_ _2\"></span>enefit<span class=\"_ _2\"></span>s b<span class=\"_ _2\"></span>ecome ve<span class=\"_ _2\"></span>ste<span class=\"_ _2\"></span>d. T<span class=\"_ _b\"></span>o th<span class=\"_ _2\"></span>e ex<span class=\"_ _2\"></span>tent that th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s vest im<span class=\"_ _2\"></span>mediate<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>, the ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e is reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d in profit or l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Ac<span class=\"_ _2\"></span>tuarial ga<span class=\"_ _2\"></span>ins and los<span class=\"_ _2\"></span>ses a<span class=\"_ _2\"></span>re immed<span class=\"_ _2\"></span>iately re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed in full throu<span class=\"_ _2\"></span>gh the Consol<span class=\"_ _2\"></span>idated s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent of compre<span class=\"_ _2\"></span>hensiv<span class=\"_ _2\"></span>e income.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "Princ<span class=\"_ _2\"></span>ipal actu<span class=\"_ _2\"></span>arial ass<span class=\"_ _2\"></span>umpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span>IA<span class=\"_ _2\"></span>S 19 disclosure<span class=\"_ _2\"></span>s relating to d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s are as follo<span class=\"_ _2\"></span>ws:<span class=\"_ _2d6\"> </span><table class=\"s w3aa h11d\" id=\"_14be4646-cea6-47da-b0af-f95fa3ae221f\"><tr><td class=\"c n x210 y319a w384 hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a7 y319a w3ab hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 UK S<span class=\"_ _2\"></span>ch<span class=\"_ _2\"></span>eme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8a8 y319a w3ac hec\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">20<span class=\"_ _2\"></span>25 \u2013 G<span class=\"_ _2\"></span>erm<span class=\"_ _2\"></span>an Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8a9 y319a w3ad hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 U<span class=\"_ _2\"></span>K Sche<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8aa y319a w3ae hec\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">2024 \u2013 Ger<span class=\"_ _2\"></span>man S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319b w3af he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9 ws8\">Discount rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ab y319b w3b0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">5.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8ac y319b w3b1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lse wsc\">3<span class=\"_ _2\"></span>.5<span class=\"_ _2\"></span>8%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ad y319b w3b2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">5<span class=\"_ _2\"></span>.0<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ae y319b w3b3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9b wsa6\">3<span class=\"_ _c\"></span>.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>1%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319c w3b4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">RPI inflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8af y319c w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b0 y319c w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b1 y319c w3b7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">3.4<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b2 y319c w3b8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319d w3b9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">CPI i<span class=\"_ _0\"></span>nflation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b3 y319d w3ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>75%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b4 y319d w3bb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc wsa9\">2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b5 y319d w3bc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>0%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8b6 y319d w3bd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">2.20%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y319e w3be he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf ws6f\">Future pensi<span class=\"_ _2\"></span>on increase<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b7 y319e w3bf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _1\"></span>.1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8b8 y319e w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8b9 y319e w3c0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>25%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ba y319e w3c1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y319f ff33 fs3 fc4 sc0 ls95 ws133\">Mortality<span class=\"_ _0\"></span> table<span class=\"_ _0\"></span>s:<span class=\"_ _ad\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a0 w3c2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls91 ws9c\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bb y31a0 w3c3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">92% of S3P<span class=\"_ _2\"></span>MA<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8bc y31a0 w3c4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">100%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8bd y31a0 w3c5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">of R<span class=\"_ _2\"></span>T2<span class=\"_ _2\"></span>018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8be y31a0 w3c6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">92% of S3PM<span class=\"_ _2\"></span>A<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8bf y31a0 w3c7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">1<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>0% of R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>201<span class=\"_ _b\"></span>8<span class=\"_ _2\"></span>G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a1 w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c0 y31a1 w3c9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">95% of S3<span class=\"_ _2\"></span>PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8c1 y31a1 w3b6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c2 y31a1 w3ca he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95<span class=\"_ _b\"></span>% of S<span class=\"_ _2\"></span>3PFA<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c3 y31a1 w3cb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls62 ws6d\">n/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31a2 ff33 fs3 fc4 sc0 ls6 ws5\">Mor<span class=\"_ _2\"></span>tality improvements:<span class=\"_ _26e\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _45\"> </span> <span class=\"_ _45\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a3 w3cc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Mo<span class=\"_ _2\"></span>del<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c4 y31a3 w3cd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6f ws6e\">CMI2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8c5 y31a3 w3ce he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">R<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c6 y31a3 w3cf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">T<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c7 y31a3 w3d0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c8 y31a3 w3d1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">018G<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8c9 y31a3 w3d2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">CM<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>23<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ca y31a3 wf he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">R<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>018<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cb y31a3 w3d3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14c ws158\">G<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a4 w3d4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Long<span class=\"_ _2\"></span>-ter<span class=\"_ _2\"></span>m rate of improvem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cc y31a4 w327 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8cd y31a4 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x354 y31a4 w3d6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8ce y31a4 w3d7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Indiv<span class=\"_ _2\"></span>idual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31a5 w3d8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">\u2013 Initial<span class=\"_ _0\"></span> addition<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8cf y31a5 w3b5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd8 ws137\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d0 y31a5 w3d5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls12 ws12\">Individual<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d1 y31a5 w3d9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscf wsdf\">0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>5%<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x8d2 y31a5 w3da he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6d ws78\">Individual<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h6 y31a6 ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of curr<span class=\"_ _2\"></span>ent </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 x238 h5 y31a7 ff33 fs3 fc4 sc0 ls6 ws5\">pensioners:<span class=\"_ _19d\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _270\"> </span> <span class=\"_ _270\"> </span><span class=\"ff33\"> <span class=\"_ _45\"> </span></span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </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 x210 y31a8 w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31a8 w3db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">25.<span class=\"_ _2\"></span>4 yr<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>\u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8d4 y31a8 w3dc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">23. 8 <span class=\"_ _9\"> </span>yrs \u00b9<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8d6 y31a8 w3dd h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">25.3 y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8d5 h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31aa w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">23.<span class=\"_ _0\"></span>7 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31ab w3c8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d9 y31ab w3df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">27<span class=\"_ _b\"></span>.6 <span class=\"_ _9\"> </span>yr s \u00b9<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8da y31ab w3e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8dc y31ab w3e1 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">2<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.6 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8db h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31ac ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y31ad w3e2 hed\"><div class=\"t m0 x1c9 h6 y2f7d ff33 fs3 fc4 sc0 ls1 ws1\">Life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 of ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">deferred members:<span class=\"_ _2d6\"> </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 x210 y31ae w247 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Male<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8d3 y31ae w3e3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">26 .6 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8dd y31ae w3e4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1e4\">2 6. 3 <span class=\"_ _9\"> </span>yr s \u00b3<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8df y31ae w3e5 h11e\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lse wsc\">26.5<span class=\"_ _2\"></span> y<span class=\"_ _2\"></span>rs</div><div class=\"t m0 x8de h13 y31a9 ff33 fsc fc4 sc0 ls1 ws1e5\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c x8d8 y31af w3de h10b\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">26.0 yrs</div><div class=\"t m0 x8d7 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31b0 w3c8 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Fema<span class=\"_ _2\"></span>le<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e0 y31b0 w3e3 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1e4\">2 8. 9 <span class=\"_ _9\"> </span>yrs \u00b3<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x8e1 y31b0 w3b6 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c x8e3 y31b0 w3e6 h11f\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">28.9 yr<span class=\"_ _2\"></span>s</div><div class=\"t m0 x8e2 h13 y31b1 ff33 fsc fc4 sc0 ls1 ws1\">4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"t m0 x232 h6 y31b2 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></td></tr></table>1 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2025.<span class=\"_ _2d6\"> </span>2 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 62 in 2024.<span class=\"_ _2d6\"> </span>3 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2025.<span class=\"_ _2d6\"> </span>4 <span class=\"_ _d\"> </span>Life e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y from a<span class=\"_ _2\"></span>ge 62 for m<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>s age<span class=\"_ _2\"></span>d 45 in 2024.<span class=\"_ _2d6\"> </span>The av<span class=\"_ _2\"></span>erage durat<span class=\"_ _2\"></span>ion of th<span class=\"_ _2\"></span>e bene<span class=\"_ _2\"></span>fit obli<span class=\"_ _2\"></span>gation a<span class=\"_ _2\"></span>t the end of th<span class=\"_ _2\"></span>e repo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is 14 years (F<span class=\"_ _2\"></span>Y 2024: 1<span class=\"_ _b\"></span>5 year<span class=\"_ _2\"></span>s).<span class=\"_ _2d6\"> </span>Signif<span class=\"_ _2\"></span>icant ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial assu<span class=\"_ _2\"></span>mptions fo<span class=\"_ _2\"></span>r the dete<span class=\"_ _2\"></span>rminati<span class=\"_ _2\"></span>on of the d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d benef<span class=\"_ _2\"></span>it surplu<span class=\"_ _2\"></span>s are discount rate a<span class=\"_ _2\"></span>nd inflati<span class=\"_ _2\"></span>on rate. The s<span class=\"_ _2\"></span>ensiti<span class=\"_ _2\"></span>vit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span>analy<span class=\"_ _2\"></span>sis be<span class=\"_ _2\"></span>low has be<span class=\"_ _2\"></span>en de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d base<span class=\"_ _2\"></span>d on reas<span class=\"_ _2\"></span>onabl<span class=\"_ _2\"></span>y pos<span class=\"_ _2\"></span>sible cha<span class=\"_ _2\"></span>nges in t<span class=\"_ _2\"></span>he assum<span class=\"_ _2\"></span>ptions o<span class=\"_ _2\"></span>ccurring a<span class=\"_ _2\"></span>t the end of t<span class=\"_ _2\"></span>he repo<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ting per<span class=\"_ _2\"></span>iod<span class=\"_ _2d6\"> </span>assuming tha<span class=\"_ _0\"></span>t all o<span class=\"_ _0\"></span>ther assumptions a<span class=\"_ _0\"></span>re held con<span class=\"_ _0\"></span>stant:<span class=\"_ _2d6\"> </span><table class=\"s w1ad h120\" id=\"_efe05510-ed0f-4678-b77e-f59f778ae503\"><tr><td></td><td></td><td class=\"t m0 x8e4 h2a y31b3 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e \u2013 red<span class=\"_ _2\"></span>uc<span class=\"_ _2\"></span>tion i<span class=\"_ _2\"></span>n fund </td></tr><tr><td></td><td></td><td class=\"t m0 x8e5 h2a y31b4 ff33 fs12 fc4 sc0 ls1 ws1\">surp<span class=\"_ _2\"></span>lus as a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x536 h2b y31b5 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b5 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b6 ff33 fs12 fc4 sc0 ls1 ws1\">Chang<span class=\"_ _2\"></span>e in as<span class=\"_ _2\"></span>sumpt<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b6 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b6 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y317f w3e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Redu<span class=\"_ _2\"></span>ce discount rate by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e6 y317f w3e8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc2 ws5f\">6.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x517 y317f w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w3e9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase infl<span class=\"_ _2\"></span>ation e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tatio<span class=\"_ _2\"></span>ns by 1<span class=\"_ _b\"></span>% p.a.<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e7 y3010 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e8 y3010 w58 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">5.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3ea he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Incre<span class=\"_ _2\"></span>ase life e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>y by on<span class=\"_ _2\"></span>e year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e9 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ea y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr></table>Inter-relat<span class=\"_ _2\"></span>ionship<span class=\"_ _2\"></span>s bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the as<span class=\"_ _2\"></span>sumpti<span class=\"_ _2\"></span>ons, esp<span class=\"_ _2\"></span>ecia<span class=\"_ _2\"></span>lly bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en dis<span class=\"_ _2\"></span>count rate and ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d inflatio<span class=\"_ _2\"></span>n rates, are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to exi<span class=\"_ _2\"></span>st in<span class=\"_ _2d6\"> </span>prac<span class=\"_ _2\"></span>tice. Th<span class=\"_ _2\"></span>e above a<span class=\"_ _2\"></span>nalys<span class=\"_ _2\"></span>is doe<span class=\"_ _2\"></span>s not take the e<span class=\"_ _2\"></span>ffe<span class=\"_ _2\"></span>ct of t<span class=\"_ _2\"></span>hese inte<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>-re<span class=\"_ _2\"></span>lationsh<span class=\"_ _2\"></span>ips into account.<span class=\"_ _2d6\"> </span>Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he ba<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e she<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span><table class=\"s w3eb h121\" id=\"_fe9b981d-e51b-46b6-9417-b8782d433fba\"><tr><td></td><td class=\"t m0 x536 h2b y31b7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31b7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h2a y31b8 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x236 h2b y31b8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31b8 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y31b9 ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit assets<span class=\"_ _174\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _14b\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe2 w3ec he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>cheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8eb y2fe2 w3ed he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ec y2fe2 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe3 w3ef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ed y2fe3 w8b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">9.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ee y2fe3 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y31ba ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit liabi<span class=\"_ _0\"></span>lities<span class=\"_ _275\"> </span><span class=\"ff34 ls1 ws1\"> <span class=\"_ _17e\"> </span></span><span class=\"ff34 ls1 ws1\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fe4 w3f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">German Scheme<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ef y2fe4 w175 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f0 y2fe4 wb6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w3f1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">T<span class=\"_ _b\"></span>otal retirement benefit liabil<span class=\"_ _0\"></span>ities<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f1 y2f69 wee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f2 y2f69 wbd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(2.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>UK Scheme/Combined Sc<span class=\"_ _2\"></span>heme disclos<span class=\"_ _2\"></span>ures<span class=\"_ _2d6\"> </span><table class=\"s w3f2 h122\" id=\"_1206fe2d-b058-47b2-974d-90ba603ec8dd\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8f3 h2a y31bb ff33 fs12 fc4 sc0 ls10d ws113\">Combined<span class=\"_ _0\"></span> </td></tr><tr><td></td><td></td><td class=\"t m0 x20d h2a y31bc ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _278\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x8f4 h2a y31bc ff33 fs12 fc4 sc0 ls38 ws39\">Schemes<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x5b5 h2b y31bd ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f5 h2a y31bd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2023<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x7ed h2a y31bd ff33 fs12 fc4 sc0 ls115 ws166\">2022<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x860 h2a y31bd ff33 fs12 fc4 sc0 ls1ad ws1c2\">20<span class=\"_ _2\"></span>21<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f7 h2b y31be ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x472 h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x5ad h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20b h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m <span class=\"_ _60\"> </span> </td><td class=\"t m0 x7da h2a y31be ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y31bf w3f3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f8 y31bf w3f4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">(43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8f9 y31bf w3f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fa y31bf w3f6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(4<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fb y31bf w3f7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">(49.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fc y31bf w3a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y31c0 w3f8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme\u2019s<span class=\"_ _2\"></span>/sche<span class=\"_ _2\"></span>mes\u2019 as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fd y31c0 w3f9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8fe y31c0 w2ac he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8ff y31c0 w266 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsb wsa\">55<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x900 y31c0 w16c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">6<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x901 y31c0 w167 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">95.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3113 w3fa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Net a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>t before d<span class=\"_ _2\"></span>eferred t<span class=\"_ _2\"></span>ax<span class=\"_ _2\"></span>ation<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x902 y3113 w3fb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">9.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x903 y3113 w40 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x904 y3113 w2a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">9<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x905 y3113 w3fc he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x906 y3113 w3fd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w3fe he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n liabilit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x907 y2f94 we4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">(2.3<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x908 y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>2.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x909 y2f94 w3ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90a y2f94 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>3.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90b y2f94 wfa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">(3.6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y300e w400 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Ne<span class=\"_ _2\"></span>t ass<span class=\"_ _2\"></span>et af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>erre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90c y300e wa0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90d y300e w264 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">8.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90e y300e w9c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x90f y300e w1ea he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x910 y300e w401 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">1<span class=\"_ _b\"></span>0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c1 ff33 fs3 fc4 sc0 ls6 ws5\">Ch<span class=\"_ _0\"></span>ange in assump<span class=\"_ _0\"></span>tions and experience adjustments <span class=\"ls1 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y31af w402 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">arising o<span class=\"_ _2\"></span>n schem<span class=\"_ _2\"></span>e\u2019s/s<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>es\u2019 liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x911 y31af we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x912 y31af w39c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x382 y31af w82 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">3.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x913 y31af w166 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">30.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x459 y31af w403 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls70 ws175\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w404 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">Exp<span class=\"_ _2\"></span>erience adjustments arisin<span class=\"_ _0\"></span>g on scheme\u2019<span class=\"_ _b\"></span>s<span class=\"_ _2\"></span>/scheme<span class=\"_ _2\"></span>s\u2019 assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x914 y2f69 w405 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _c\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x915 y2f69 w85 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x916 y2f69 w406 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x917 y2f69 w407 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x918 y2f69 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">4<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>Changes in the present value of<span class=\"_ _0\"></span> the funded obligation<table class=\"s w408 h123\" id=\"_1ee8206b-ed38-437b-9f1d-e7ee8df1cec3\"><tr><td></td><td class=\"t m0 x20d h2a y31c2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd3 w409 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Defi<span class=\"_ _2\"></span>ned b<span class=\"_ _2\"></span>enefi<span class=\"_ _2\"></span>t obliga<span class=\"_ _2\"></span>tion at b<span class=\"_ _2\"></span>eginning of y<span class=\"_ _2\"></span>ear<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x919 y2fd3 wb7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91a y2fd3 w35 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>45<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3036 w40a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls64 ws104\">Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y3036 wee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91b y3036 wbd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h6 y31c5 ff33 fs3 fc4 sc0 ls17 ws19\">Actuarial gains<span class=\"_ _2\"></span>/(lo<span class=\"_ _2\"></span>sses):<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w40b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">\u2013 C<span class=\"_ _0\"></span>hanges in demographic<span class=\"_ _0\"></span> assumptions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x267 y2f94 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91c y2f94 wa1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w40c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Changes in fina<span class=\"_ _2\"></span>ncial as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x516 y2fd6 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">5.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x3b9 y2fd6 w2d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w40d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91d y2fd7 w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x374 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w40e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91e y2fd8 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x91f y2fd8 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w40f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x920 y2f69 w410 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">(<span class=\"_ _0\"></span>43.0)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x921 y2f69 w411 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>7.<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr></table>Ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in t<span class=\"_ _2\"></span>he fai<span class=\"_ _2\"></span>r val<span class=\"_ _2\"></span>ue o<span class=\"_ _2\"></span>f th<span class=\"_ _2\"></span>e sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<table class=\"s w412 h124\" id=\"_79b0cf67-722a-4f55-8dd1-2869abd01950\"><tr><td></td><td class=\"t m0 x20d h2a y31c6 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31c7 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31c7 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31c8 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31c8 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3036 w413 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Fair value of sch<span class=\"_ _2\"></span>eme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at be<span class=\"_ _2\"></span>ginning of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x922 y3036 w9e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">58<span class=\"_ _2\"></span>.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x923 y3036 w266 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsb wsa\">55.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3022 w414 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x58b y3022 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">2.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x924 y3022 w154 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w415 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x925 y2f94 w416 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x926 y2f94 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w417 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">C<span class=\"_ _0\"></span>ontributions b<span class=\"_ _0\"></span>y employer<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x927 y2fd6 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x928 y2fd6 w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w418 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">Benefits paid<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x929 y2fd7 w5e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsf4 ws1dc\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92a y2fd7 w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>8<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w419 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92b y2fd8 w216 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">(0<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92c y2fd8 w5a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92d y2f69 w41b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _b\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x92e y2f69 w29b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table>Ma<span class=\"_ _2\"></span>jor c<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>go<span class=\"_ _2\"></span>rie<span class=\"_ _2\"></span>s of U<span class=\"_ _2\"></span>K Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me a<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span><table class=\"s w41c h125\" id=\"_c4430ac7-a6f8-4dfb-858c-f615541e96b3\"><tr><td></td><td></td><td class=\"c n x92f y31c9 w41d h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 lse4 wsf3\">UK Scheme<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x930 y31c9 w41e h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x931 h2b y31ca ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x830 h2b y31cb ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e0 h2b y31cc ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x467 h2a y31cd ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2a y31ce ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31cf ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x668 h2b y31d0 ff34 fs12 fc4 sc0 ls1 ws1\">Qu<span class=\"_ _2\"></span>ote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x66b h2b y31d1 ff34 fs12 fc4 sc0 lse6 ws26\">Unquoted </td><td class=\"t m0 x932 h2b y31d2 ff34 fs12 fc4 sc0 ls180 ws197\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x8f6 h2a y31d3 ff33 fs12 fc4 sc0 ls1 ws1\">Quo<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x6ea h2a y31d4 ff33 fs12 fc4 sc0 ls1 ws1\">Unq<span class=\"_ _2\"></span>uote<span class=\"_ _2\"></span>d </td><td class=\"t m0 x20c h2a y31d5 ff33 fs12 fc4 sc0 ls185 ws19b\">To<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31d6 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r </td><td class=\"t m0 x470 h2b y31d7 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x471 h2b y31d8 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x2e3 h2b y31d9 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff33 ls1 ws1\"> </span></td><td class=\"t m0 x473 h2a y31da ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20e h2a y31db ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x933 h2a y31dc ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y307b w41f h105\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">Liability-<span class=\"_ _2\"></span>driven investments</div><div class=\"t m0 x934 h13 y3062 ff33 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x935 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x936 y2fd6 w159 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b3 y2fd6 w420 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12 ws12\">35.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x937 y2fd6 w1b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fd6 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52a y2fd6 w421 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">26.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w422 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Debt instruments<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x938 y2ffd w2b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x939 y2ffd w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93a y2ffd w423 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls97 ws114\">15<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93b y2ffd w41 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x1d9 y2ffd w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93c y2ffd wf5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">3<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w424 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">Cash<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93d y2fe4 w2b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x93f y2fe4 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x940 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2d8 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x941 y2fe4 w82 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">0.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w41a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Fair valu<span class=\"_ _2\"></span>e of sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at e<span class=\"_ _2\"></span>nd of yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7ff y2f69 w425 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _0\"></span>2.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x942 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x943 y2f69 w426 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">52.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x944 y2f69 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd wsb\">45<span class=\"_ _2\"></span>.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x945 y2f69 w33 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x946 y2f69 w2ac he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">58.4<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span> <span class=\"_ _7\"></span>Lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>drive<span class=\"_ _2\"></span>n inves<span class=\"_ _2\"></span>tm<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are a po<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>fol<span class=\"_ _2\"></span>io of as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s tha<span class=\"_ _2\"></span>t are linked t<span class=\"_ _2\"></span>o the dr<span class=\"_ _2\"></span>iver<span class=\"_ _2\"></span>s of mo<span class=\"_ _2\"></span>veme<span class=\"_ _2\"></span>nts in p<span class=\"_ _2\"></span>ensi<span class=\"_ _2\"></span>on lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies su<span class=\"_ _2\"></span>ch as inf<span class=\"_ _2\"></span>lati<span class=\"_ _2\"></span>on and int<span class=\"_ _2\"></span>eres<span class=\"_ _2\"></span>t rate<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Th<span class=\"_ _2\"></span>ese a<span class=\"_ _2\"></span>re ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s des<span class=\"_ _2\"></span>igne<span class=\"_ _2\"></span>d to del<span class=\"_ _2\"></span>iver g<span class=\"_ _2\"></span>eare<span class=\"_ _2\"></span>d move<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s in th<span class=\"_ _2\"></span>e unde<span class=\"_ _2\"></span>rly<span class=\"_ _2\"></span>ing lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>ies a<span class=\"_ _2\"></span>s they re<span class=\"_ _2\"></span>fle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t chang<span class=\"_ _2\"></span>es to inf<span class=\"_ _2\"></span>latio<span class=\"_ _2\"></span>n and inte<span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>t rates<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Quote<span class=\"_ _2\"></span>d ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>re thos<span class=\"_ _2\"></span>e with a qu<span class=\"_ _2\"></span>oted pri<span class=\"_ _2\"></span>ce in an ac<span class=\"_ _2\"></span>tive mar<span class=\"_ _2\"></span>ket. The lia<span class=\"_ _2\"></span>bilit<span class=\"_ _2\"></span>y-<span class=\"_ _2\"></span>dri<span class=\"_ _2\"></span>ven inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s and cer<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ain de<span class=\"_ _2\"></span>bt instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnise<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span>as quote<span class=\"_ _2\"></span>d above b<span class=\"_ _2\"></span>ased o<span class=\"_ _2\"></span>n the und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s of the funds inve<span class=\"_ _2\"></span>sted in, w<span class=\"_ _2\"></span>hich have qu<span class=\"_ _2\"></span>oted price<span class=\"_ _2\"></span>s in ac<span class=\"_ _2\"></span>tive ma<span class=\"_ _2\"></span>rkets. T<span class=\"_ _2\"></span>he fund<span class=\"_ _2\"></span>s thems<span class=\"_ _2\"></span>elves<span class=\"_ _2\"></span>,<span class=\"_ _2d6\"> </span>howeve<span class=\"_ _2\"></span>r<span class=\"_ _b\"></span>, are un<span class=\"_ _2\"></span>quoted as t<span class=\"_ _2\"></span>hey are not li<span class=\"_ _2\"></span>sted an<span class=\"_ _2\"></span>d trade<span class=\"_ _2\"></span>d on an ac<span class=\"_ _2\"></span>tive m<span class=\"_ _2\"></span>arket. Unquo<span class=\"_ _2\"></span>ted ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are thos<span class=\"_ _2\"></span>e whic<span class=\"_ _2\"></span>h do not have a dail<span class=\"_ _2\"></span>y market<span class=\"_ _2d6\"> </span>price an<span class=\"_ _2\"></span>d are value<span class=\"_ _2\"></span>d by investm<span class=\"_ _2\"></span>ent manag<span class=\"_ _2\"></span>ers<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup do<span class=\"_ _2\"></span>es not ho<span class=\"_ _2\"></span>ld any of it<span class=\"_ _2\"></span>s own t<span class=\"_ _2\"></span>ransferab<span class=\"_ _2\"></span>le financi<span class=\"_ _2\"></span>al instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s as plan a<span class=\"_ _2\"></span>sset<span class=\"_ _2\"></span>s and t<span class=\"_ _2\"></span>he plan as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s do n<span class=\"_ _2\"></span>ot contain a<span class=\"_ _2\"></span>ny proper<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>that are o<span class=\"_ _2\"></span>ccupied b<span class=\"_ _2\"></span>y the Group.<span class=\"_ _2d6\"> </span>Am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he i<span class=\"_ _2\"></span>nco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent <span class=\"_ _289\"> </span> <span class=\"_ _53\"> </span>UK S<span class=\"_ _2\"></span>che<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024 <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Interes<span class=\"_ _2\"></span>t on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"ls97 ws114\">(2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></span></span>Intere<span class=\"_ _2\"></span>st incom<span class=\"_ _2\"></span>e on as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>2<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span>2.9<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>0.5<span class=\"_ _2d6\"> </span>Intere<span class=\"_ _2\"></span>st on lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s \u2013 Germ<span class=\"_ _2\"></span>an Sche<span class=\"_ _2\"></span>me (se<span class=\"_ _2\"></span>e belo<span class=\"_ _2\"></span>w)<span class=\"_ _2d6\"> </span>(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l inco<span class=\"_ _2\"></span>me in<span class=\"_ _2\"></span>clu<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d in st<span class=\"_ _2\"></span>af<span class=\"_ _2\"></span>f cost<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>6<span class=\"_ _2d6\"> </span>0.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Administration<span class=\"_ _0\"></span> expenses<span class=\"_ _2d6\"> </span>(0.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span><span class=\"ls1 ws1\"><span class=\"lscc wsdc\">(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l incl<span class=\"_ _2\"></span>ud<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he in<span class=\"_ _2\"></span>come s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ent<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt include<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt is include<span class=\"_ _2\"></span>d withi<span class=\"_ _2\"></span>n sale<span class=\"_ _2\"></span>s, marketing a<span class=\"_ _2\"></span>nd adminis<span class=\"_ _2\"></span>trati<span class=\"_ _2\"></span>ve exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>Gr<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>s am<span class=\"_ _2\"></span>ou<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>s of ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>ria<span class=\"_ _2\"></span>l ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>ni<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of<span class=\"_ _2d6\"> </span>comprehen<span class=\"_ _2\"></span>sive<span class=\"_ gs451\"> </span><span class=\"_ _0\"></span>income <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>UK S<span class=\"_ _2\"></span>cheme at b<span class=\"_ _2\"></span>eginnin<span class=\"_ _2\"></span>g of year<span class=\"_ _2d6\"> </span>(3.6)<span class=\"_ _2d6\"> </span><span class=\"lsf3 ws101\">(<span class=\"_ _2\"></span>3.9<span class=\"_ _2d6\"> </span></span>(Los<span class=\"_ _2\"></span>s)/gain in ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span>(5.<span class=\"_ _2\"></span>5)<span class=\"_ _2d6\"> </span><span class=\"fc4\"><span class=\"ff33 ls8 ws7\">(3.6<span class=\"_ _2d6\"> </span></span></span>Ga<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ed in t<span class=\"_ _2\"></span>he C<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>sol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>d st<span class=\"_ _2\"></span>ate<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt of c<span class=\"_ _2\"></span>om<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ive<span class=\"_ gs451\"> </span>i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ome <span class=\"_ _27f\"> </span>UK S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Ch<span class=\"_ _0\"></span>anges in demographic assu<span class=\"_ _0\"></span>mptions<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span>5.3<span class=\"_ _2d6\"> </span><span class=\"lsce wsde\">(1.<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></span>Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es on liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins<span class=\"_ _2\"></span>/(los<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s) on sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>5.2<span class=\"_ _2d6\"> </span><span class=\"fc4 ls95 ws133\"><span class=\"ff33 lsce wsde\">(1.<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></span></span>Return o<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>ets e<span class=\"_ _2\"></span>xcluding inter<span class=\"_ _2\"></span>est<span class=\"_ _2d6\"> </span>(<span class=\"_ _2\"></span>7.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l (lo<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>s)/<span class=\"_ _0\"></span>gain<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>cog<span class=\"_ _2\"></span>nis<span class=\"_ _2\"></span>ed in o<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r com<span class=\"_ _2\"></span>pre<span class=\"_ _2\"></span>hen<span class=\"_ _2\"></span>sive i<span class=\"_ _2\"></span>ncom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>0.3<span class=\"_ _2d6\"> </span>German<span class=\"_ _0\"></span> Scheme disclo<span class=\"_ _0\"></span>sures <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Pres<span class=\"_ _2\"></span>ent value of fund<span class=\"_ _2\"></span>ed oblig<span class=\"_ _2\"></span>ations<span class=\"_ _2d6\"> </span>(2.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span><span class=\"ls97 ws114\">(<span class=\"_ _2\"></span>2.5<span class=\"_ _2d6\"> </span></span>Relate<span class=\"_ _2\"></span>d deferre<span class=\"_ _2\"></span>d ta<span class=\"_ _2\"></span>xatio<span class=\"_ _2\"></span>n ass<span class=\"_ _2\"></span>et<span class=\"_ _2d6\"> </span>0.2<span class=\"_ _2d6\"> </span>0.4<span class=\"_ _2d6\"> </span>Ne<span class=\"_ _2\"></span>t liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y af<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>r def<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed t<span class=\"_ _2\"></span>axat<span class=\"_ _2\"></span>ion<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span><span class=\"fc4 ls64 ws104\"><span class=\"ff33 lscc wsdc\">(<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span></span>Change in assu<span class=\"_ _2\"></span>mption<span class=\"_ _2\"></span>s and ex<span class=\"_ _2\"></span>peri<span class=\"_ _2\"></span>ence adjus<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nts ar<span class=\"_ _2\"></span>ising on sc<span class=\"_ _2\"></span>heme\u2019s liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Changes in the present value of<span class=\"_ _0\"></span> the funded obligation <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span>2025<span class=\"_ _2d6\"> </span>2024<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>\u00a3m<span class=\"_ _2d6\"> </span>Obli<span class=\"_ _2\"></span>gation<span class=\"_ _2\"></span>s at beginn<span class=\"_ _2\"></span>ing of year<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.5)<span class=\"_ _2d6\"> </span><span class=\"ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span>Exchange gain on opening obligati<span class=\"_ _2\"></span>ons<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Inter<span class=\"_ _2\"></span>est co<span class=\"_ _2\"></span>st<span class=\"_ _2d6\"> </span>(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span><span class=\"lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></span>Actuarial gains<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>\u2014<span class=\"_ _2d6\"> </span>Bene<span class=\"_ _2\"></span>fit<span class=\"_ _2\"></span>s paid<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span>De<span class=\"_ _2\"></span>fine<span class=\"_ _2\"></span>d be<span class=\"_ _2\"></span>nefi<span class=\"_ _2\"></span>t ob<span class=\"_ _2\"></span>liga<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n at en<span class=\"_ _2\"></span>d of year<span class=\"_ _2d6\"> </span>(2<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span><span class=\"fc4 ls59 wsd7\"><span class=\"ff33 ls97 ws114\">(2.5<span class=\"_ _2d6\"> </span></span></span>The G<span class=\"_ _2\"></span>erman S<span class=\"_ _2\"></span>chem<span class=\"_ _2\"></span>e had no sc<span class=\"_ _2\"></span>heme as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 (30 Sep<span class=\"_ _2\"></span>tember 2024: \u00a3nil).<span class=\"_ _2d6\"> </span>The g<span class=\"_ _2\"></span>ross am<span class=\"_ _2\"></span>ount of ac<span class=\"_ _2\"></span>tuaria<span class=\"_ _2\"></span>l gains and lo<span class=\"_ _2\"></span>ss<span class=\"_ _2\"></span>es reco<span class=\"_ _2\"></span>gnised i<span class=\"_ _2\"></span>n the Consolid<span class=\"_ _2\"></span>ated st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt of compreh<span class=\"_ _2\"></span>ensive inco<span class=\"_ _2\"></span>me in res<span class=\"_ _2\"></span>pec<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>sche<span class=\"_ _2\"></span>me was a gain o<span class=\"_ _2\"></span>f \u00a30.<span class=\"_ _14\"></span>1m (FY 2024: \u00a3nil).<table class=\"s w330 h127\" id=\"_898a3c34-08cc-4463-8e71-7c1c2abc6cd1\"><tr><td></td><td class=\"t m0 x20d h2a y31ef ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f1 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f1 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w441 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Ger<span class=\"_ _2\"></span>man Sche<span class=\"_ _2\"></span>me at be<span class=\"_ _2\"></span>ginning of year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96d y2fd7 w108 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96e y2fd7 w1db he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w442 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Move<span class=\"_ _2\"></span>ment in year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x968 y2fd8 w1ba he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x969 y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w431 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">Cum<span class=\"_ _2\"></span>ulat<span class=\"_ _2\"></span>ive amo<span class=\"_ _2\"></span>unt at e<span class=\"_ _2\"></span>nd of ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x788 y2f69 w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96f y2f69 w1a5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr></table>Ac<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>ari<span class=\"_ _2\"></span>al g<span class=\"_ _2\"></span>ai<span class=\"_ _2\"></span>ns a<span class=\"_ _2\"></span>nd l<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>s ari<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g fro<span class=\"_ _2\"></span>m ch<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>s in d<span class=\"_ _2\"></span>emo<span class=\"_ _2\"></span>gra<span class=\"_ _2\"></span>ph<span class=\"_ _2\"></span>ic a<span class=\"_ _2\"></span>nd fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span>l as<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s<table class=\"s w330 h12b\" id=\"_89a3e108-cd14-4fb9-9805-632ae54fb873\"><tr><td></td><td class=\"t m0 x20d h2a y31f2 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _291\"> </span><span class=\"ls38 ws39\">German Scheme<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x20b h2b y31f3 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f3 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y31f4 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y31f4 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w434 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Changes in financ<span class=\"_ _2\"></span>ial assumpt<span class=\"_ _2\"></span>ions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x96a y2fd7 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x7b5 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w443 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Ex<span class=\"_ _2\"></span>per<span class=\"_ _2\"></span>ience ga<span class=\"_ _2\"></span>ins on liabili<span class=\"_ _2\"></span>ties<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x296 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x242 y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w444 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>o<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>l ac<span class=\"_ _2\"></span>tuar<span class=\"_ _2\"></span>ial ga<span class=\"_ _2\"></span>ins o<span class=\"_ _2\"></span>n sch<span class=\"_ _2\"></span>em<span class=\"_ _2\"></span>e liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x952 y2f69 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x970 y2f69 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "19. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>ND O<span class=\"_ _2\"></span>TH<span class=\"_ _2\"></span>ER PA<span class=\"_ _b\"></span>Y<span class=\"_ _0\"></span>AB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les are o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to pay for g<span class=\"_ _2\"></span>oods a<span class=\"_ _2\"></span>cquired in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cou<span class=\"_ _2\"></span>rse of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s from sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed initia<span class=\"_ _2\"></span>lly at fair value. Subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ent to initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion the<span class=\"_ _2\"></span>y are measure<span class=\"_ _2\"></span>d at amo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ised co<span class=\"_ _2\"></span>st using the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve interes<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d. <table class=\"s w41c h12c\" id=\"_d53bf4e3-c4df-48f7-9ee7-321e9af83019\"><tr><td></td><td class=\"c n x971 y31f5 w24 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls17e ws195\">Group<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x972 y31f5 w445 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc0 wsd0\">C<span class=\"_ _0\"></span>ompany<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2e0 h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31f7 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e3 h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e4 h2b y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff34 ls1 ws1\"> </span></td><td class=\"t m0 x20e h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x933 h2a y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w446 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x973 y2f94 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">5.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x974 y2f94 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">6.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x975 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x976 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w447 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Accruals<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x977 y2fd6 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x978 y2fd6 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x979 y2fd6 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97a y2fd6 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97b y2fd7 w22b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">4.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97c y2fd7 w448 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls9 ws8\">6.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97d y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w449 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed to Gr<span class=\"_ _0\"></span>oup under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97f y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x980 y2fe4 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x981 y2fe4 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">4<span class=\"_ _2\"></span>0.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x982 y2f69 w44a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">34.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x983 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x984 y2f69 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lue of trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payabl<span class=\"_ _2\"></span>es approx<span class=\"_ _2\"></span>imates to th<span class=\"_ _2\"></span>eir car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value. Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed to Group un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are inter<span class=\"_ _2\"></span>est fre<span class=\"_ _2\"></span>e, unsecu<span class=\"_ _2\"></span>red, have no fi<span class=\"_ _2\"></span>xed rep<span class=\"_ _2\"></span>ayment an<span class=\"_ _2\"></span>d are repaya<span class=\"_ _2\"></span>ble on d<span class=\"_ _2\"></span>emand, w<span class=\"_ _2\"></span>ith suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent liquidi<span class=\"_ _2\"></span>ty in t<span class=\"_ _2\"></span>he Group to f<span class=\"_ _2\"></span>low funds i<span class=\"_ _2\"></span>f required<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "19. TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>DE A<span class=\"_ _2\"></span>ND O<span class=\"_ _2\"></span>TH<span class=\"_ _2\"></span>ER PA<span class=\"_ _b\"></span>Y<span class=\"_ _0\"></span>AB<span class=\"_ _2\"></span>LE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les are o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to pay for g<span class=\"_ _2\"></span>oods a<span class=\"_ _2\"></span>cquired in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cou<span class=\"_ _2\"></span>rse of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s from sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed initia<span class=\"_ _2\"></span>lly at fair value. Subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ent to initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion the<span class=\"_ _2\"></span>y are measure<span class=\"_ _2\"></span>d at amo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ised co<span class=\"_ _2\"></span>st using the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve interes<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d. <table class=\"s w41c h12c\" id=\"_d53bf4e3-c4df-48f7-9ee7-321e9af83019\"><tr><td></td><td class=\"c n x971 y31f5 w24 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls17e ws195\">Group<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x972 y31f5 w445 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc0 wsd0\">C<span class=\"_ _0\"></span>ompany<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2e0 h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e1 h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20b h2b y31f6 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y31f6 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x20d h2a y31f7 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 30 S<span class=\"_ _2\"></span>epte<span class=\"_ _2\"></span>mbe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e3 h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x2e4 h2b y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _60\"> </span><span class=\"ff34 ls1 ws1\"> </span></td><td class=\"t m0 x20e h2b y31f7 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x933 h2a y31f7 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2f94 w446 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x973 y2f94 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">5.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x974 y2f94 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">6.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x975 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x976 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w447 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Accruals<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x977 y2fd6 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">3<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x978 y2fd6 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">21.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x979 y2fd6 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97a y2fd6 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd7 w1ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Other<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97b y2fd7 w22b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lseb wsf9\">4.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97c y2fd7 w448 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls9 ws8\">6.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x5d6 y2fd7 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97d y2fd7 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w449 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Amount<span class=\"_ _2\"></span>s owed to Gr<span class=\"_ _0\"></span>oup under<span class=\"_ _2\"></span>takings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x97f y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x980 y2fe4 w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x981 y2fe4 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c3 y2f69 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">4<span class=\"_ _2\"></span>0.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x982 y2f69 w44a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8e wsa5\">34.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x983 y2f69 w67 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x984 y2f69 w230 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr></table>The fair va<span class=\"_ _2\"></span>lue of trad<span class=\"_ _2\"></span>e and othe<span class=\"_ _2\"></span>r payabl<span class=\"_ _2\"></span>es approx<span class=\"_ _2\"></span>imates to th<span class=\"_ _2\"></span>eir car<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ying value. Amo<span class=\"_ _2\"></span>unts o<span class=\"_ _2\"></span>wed to Group un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>kings are inter<span class=\"_ _2\"></span>est fre<span class=\"_ _2\"></span>e, unsecu<span class=\"_ _2\"></span>red, have no fi<span class=\"_ _2\"></span>xed rep<span class=\"_ _2\"></span>ayment an<span class=\"_ _2\"></span>d are repaya<span class=\"_ _2\"></span>ble on d<span class=\"_ _2\"></span>emand, w<span class=\"_ _2\"></span>ith suf<span class=\"_ _2\"></span>fici<span class=\"_ _2\"></span>ent liquidi<span class=\"_ _2\"></span>ty in t<span class=\"_ _2\"></span>he Group to f<span class=\"_ _2\"></span>low funds i<span class=\"_ _2\"></span>f required<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de payab<span class=\"_ _2\"></span>les are o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons to pay for g<span class=\"_ _2\"></span>oods a<span class=\"_ _2\"></span>cquired in th<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y cou<span class=\"_ _2\"></span>rse of b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s from sup<span class=\"_ _2\"></span>plier<span class=\"_ _2\"></span>s. T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>de and oth<span class=\"_ _2\"></span>er payabl<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>ed initia<span class=\"_ _2\"></span>lly at fair value. Subs<span class=\"_ _2\"></span>equ<span class=\"_ _2\"></span>ent to initial re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion the<span class=\"_ _2\"></span>y are measure<span class=\"_ _2\"></span>d at amo<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>ised co<span class=\"_ _2\"></span>st using the ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve interes<span class=\"_ _2\"></span>t metho<span class=\"_ _2\"></span>d. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "20. LE<span class=\"_ _2\"></span>ASE LIA<span class=\"_ _2\"></span>BILITI<span class=\"_ _2\"></span>ES<span class=\"_ _2d6\"> </span>Lease liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Afte<span class=\"_ _2\"></span>r the comm<span class=\"_ _2\"></span>enceme<span class=\"_ _2\"></span>nt date, the amo<span class=\"_ _2\"></span>unt of leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es is incr<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>d to refle<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e accreti<span class=\"_ _2\"></span>on of interes<span class=\"_ _2\"></span>t and red<span class=\"_ _2\"></span>uced for th<span class=\"_ _2\"></span>e lease paym<span class=\"_ _2\"></span>ents m<span class=\"_ _2\"></span>ade.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup has el<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted not to re<span class=\"_ _2\"></span>cognis<span class=\"_ _2\"></span>e ROU as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s and l<span class=\"_ _2\"></span>ease lia<span class=\"_ _2\"></span>bilitie<span class=\"_ _2\"></span>s for shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s that have a le<span class=\"_ _2\"></span>ase term o<span class=\"_ _2\"></span>f 1<span class=\"_ _b\"></span>2 mo<span class=\"_ _2\"></span>nths or les<span class=\"_ _2\"></span>s<span class=\"_ gs5a\"> </span>and tho<span class=\"_ _2\"></span>se lea<span class=\"_ _2\"></span>ses of l<span class=\"_ _2\"></span>ow value as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s. Pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s ass<span class=\"_ _2\"></span>ociate<span class=\"_ _2\"></span>d with s<span class=\"_ _2\"></span>hor<span class=\"_ _2\"></span>t-term le<span class=\"_ _2\"></span>ases an<span class=\"_ _2\"></span>d leas<span class=\"_ _2\"></span>es of low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s are reco<span class=\"_ _2\"></span>gnised on<span class=\"_ gs5a\"> </span>a<span class=\"_ gs5a\"> </span>st<span class=\"_ _2\"></span>raight line ba<span class=\"_ _2\"></span>sis as an ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>e in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt. Shor<span class=\"_ _2\"></span>t-term l<span class=\"_ _2\"></span>ease<span class=\"_ _2\"></span>s are leas<span class=\"_ _2\"></span>es wi<span class=\"_ _2\"></span>th a leas<span class=\"_ _2\"></span>e term of 1<span class=\"_ _0\"></span>2 months o<span class=\"_ _2\"></span>r les<span class=\"_ _2\"></span>s that do<span class=\"_ gs5a\"> </span>not co<span class=\"_ _2\"></span>ntain a purcha<span class=\"_ _2\"></span>se opti<span class=\"_ _2\"></span>on. Low va<span class=\"_ _2\"></span>lue ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s mainly com<span class=\"_ _2\"></span>prise o<span class=\"_ _2\"></span>ffi<span class=\"_ _2\"></span>ce equipm<span class=\"_ _2\"></span>ent.<span class=\"_ _2d6\"> </span>Leas<span class=\"_ _2\"></span>e liabili<span class=\"_ _2\"></span>ties are i<span class=\"_ _2\"></span>nitially m<span class=\"_ _2\"></span>easure<span class=\"_ _2\"></span>d at their pre<span class=\"_ _2\"></span>sent valu<span class=\"_ _2\"></span>e, which inclu<span class=\"_ _2\"></span>des th<span class=\"_ _2\"></span>e follow<span class=\"_ _2\"></span>ing leas<span class=\"_ _2\"></span>e paym<span class=\"_ _2\"></span>ents: f<span class=\"_ _2\"></span>ixed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s (inclu<span class=\"_ _2\"></span>ding in-<span class=\"_ _2\"></span>subs<span class=\"_ _2\"></span>tance fi<span class=\"_ _2\"></span>xed pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s), less any lea<span class=\"_ _2\"></span>se incent<span class=\"_ _2\"></span>ives re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>le; variabl<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e payme<span class=\"_ _2\"></span>nts tha<span class=\"_ _2\"></span>t are base<span class=\"_ _2\"></span>d on an ind<span class=\"_ _2\"></span>ex or a rate (using the inde<span class=\"_ _2\"></span>x or rate in place a<span class=\"_ _2\"></span>t transiti<span class=\"_ _2\"></span>on); amount<span class=\"_ _2\"></span>s exp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted to be p<span class=\"_ _2\"></span>ayable by t<span class=\"_ _2\"></span>he Group un<span class=\"_ _2\"></span>der res<span class=\"_ _2\"></span>idual valu<span class=\"_ _2\"></span>e guarantee<span class=\"_ _2\"></span>s; the exercis<span class=\"_ _2\"></span>e price of a<span class=\"_ gs5a\"> </span>purchas<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>n if the Gro<span class=\"_ _2\"></span>up is reas<span class=\"_ _2\"></span>onably ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain to exe<span class=\"_ _2\"></span>rcise that o<span class=\"_ _2\"></span>ption; pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s of penal<span class=\"_ _2\"></span>ties for te<span class=\"_ _2\"></span>rminating t<span class=\"_ _2\"></span>he lea<span class=\"_ _2\"></span>se, if the le<span class=\"_ _2\"></span>ase term ref<span class=\"_ _2\"></span>lec<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s the Grou<span class=\"_ _2\"></span>p exercisin<span class=\"_ _2\"></span>g that opti<span class=\"_ _2\"></span>on; and paym<span class=\"_ _2\"></span>ents to b<span class=\"_ _2\"></span>e made un<span class=\"_ _2\"></span>der rea<span class=\"_ _2\"></span>sonab<span class=\"_ _2\"></span>ly cer<span class=\"_ _2\"></span>tai<span class=\"_ _2\"></span>n ex<span class=\"_ _2\"></span>tension o<span class=\"_ _2\"></span>ption<span class=\"_ _2\"></span>s. Lea<span class=\"_ _2\"></span>se liabili<span class=\"_ _2\"></span>ties an<span class=\"_ _2\"></span>d the cor<span class=\"_ _2\"></span>respo<span class=\"_ _2\"></span>nding rig<span class=\"_ _2\"></span>ht of use as<span class=\"_ _2\"></span>set are sub<span class=\"_ _2\"></span>sequ<span class=\"_ _2\"></span>ently re<span class=\"_ _2\"></span>measure<span class=\"_ _2\"></span>d where t<span class=\"_ _2\"></span>here is a chang<span class=\"_ _2\"></span>e in future l<span class=\"_ _2\"></span>ease pay<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s resul<span class=\"_ _2\"></span>ting from a rent revi<span class=\"_ _2\"></span>ew or chang<span class=\"_ _2\"></span>e in inde<span class=\"_ _2\"></span>x or rate.<span class=\"_ _2d6\"> </span>The l<span class=\"_ _2\"></span>ease p<span class=\"_ _2\"></span>ayme<span class=\"_ _2\"></span>nts are di<span class=\"_ _2\"></span>scounted us<span class=\"_ _2\"></span>ing the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s increm<span class=\"_ _2\"></span>ental b<span class=\"_ _2\"></span>orrow<span class=\"_ _2\"></span>ing rate. Each le<span class=\"_ _2\"></span>ase pay<span class=\"_ _2\"></span>ment is all<span class=\"_ _2\"></span>oc<span class=\"_ _2\"></span>ated bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the p<span class=\"_ _2\"></span>rincipa<span class=\"_ _2\"></span>l and finan<span class=\"_ _2\"></span>ce cost. T<span class=\"_ _2\"></span>he finan<span class=\"_ _2\"></span>ce cost is ch<span class=\"_ _2\"></span>arged to th<span class=\"_ _2\"></span>e income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment over th<span class=\"_ _2\"></span>e leas<span class=\"_ _2\"></span>e peri<span class=\"_ _2\"></span>od so a<span class=\"_ _2\"></span>s to produce a co<span class=\"_ _2\"></span>nsta<span class=\"_ _2\"></span>nt peri<span class=\"_ _2\"></span>odic rate of interes<span class=\"_ _2\"></span>t on the re<span class=\"_ _2\"></span>maining bala<span class=\"_ _2\"></span>nce of the le<span class=\"_ _2\"></span>ase liab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y for each p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025 and 30 S<span class=\"_ _2\"></span>eptemb<span class=\"_ _2\"></span>er 2024, the Group\u2019s leas<span class=\"_ _2\"></span>e liabiliti<span class=\"_ _2\"></span>es are as fo<span class=\"_ _2\"></span>llows:<span class=\"_ _2d6\"> </span><table class=\"s w438 h12d\" id=\"_6bbbfe62-4d08-4712-a3da-6c80f90d4ea9\"><tr><td></td><td class=\"t m0 x231 h2b y31f8 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31f8 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y31f9 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31f9 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y31fa ff34 fs3 fc6 sc0 ls6 ws5\">Leas<span class=\"_ _2\"></span>e liabilities<span class=\"_ _29e\"> </span><span class=\"ff33 fc4 ls1 ws1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y31fb w44b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Balance a<span class=\"_ _2\"></span>t 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x531 y31fb w1f0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls8 ws7\">10.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x985 y31fb w40 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3022 w26d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls12 ws12\">Additions<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x556 y3022 w174 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x520 y3022 w2a2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">2.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f94 w44c hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Payme<span class=\"_ _2\"></span>nts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x986 y2f94 w12f hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x523 y2f94 w2d hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffc w44d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Interes<span class=\"_ _2\"></span>t on lea<span class=\"_ _2\"></span>se liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x987 y2ffc w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x988 y2ffc w5c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w26e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls9 ws8\">Dispos<span class=\"_ _2\"></span>als<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x989 y2ffd w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x57d y2ffd w39c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w268 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Excha<span class=\"_ _2\"></span>nge dif<span class=\"_ _2\"></span>feren<span class=\"_ _2\"></span>ces<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x47e y2fe4 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98a y2fe4 w1a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w44e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls1 ws1\">Ba<span class=\"_ _2\"></span>lanc<span class=\"_ _2\"></span>e at 30 S<span class=\"_ _2\"></span>ep<span class=\"_ _2\"></span>tem<span class=\"_ _2\"></span>ber<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98b y2f69 wd1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">8.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98c y2f69 w3ee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>.0<span class=\"_ _2d6\"> </span></div></td></tr></table>The m<span class=\"_ _2\"></span>aturit<span class=\"_ _2\"></span>y of the<span class=\"_ _2\"></span>se lea<span class=\"_ _2\"></span>se liabi<span class=\"_ _2\"></span>lities a<span class=\"_ _2\"></span>t 30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r is as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span><table class=\"s w1ad hf7\" id=\"_aa7828fe-8881-4467-b390-a3ef2fd1735b\"><tr><td></td><td class=\"t m0 x231 h2b y31fc ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y31fc ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y31fd ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y31fd ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c n x210 y2fd6 w44f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Due w<span class=\"_ _2\"></span>ithin one ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98d y2fd6 w108 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">1.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98e y2fd6 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w450 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Due b<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ween t<span class=\"_ _2\"></span>wo an<span class=\"_ _2\"></span>d five year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52b y2ffd wc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">3.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98f y2ffd w451 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">4.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w452 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Due af<span class=\"_ _2\"></span>ter fi<span class=\"_ _2\"></span>ve year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x990 y2fe4 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x991 y2fe4 w14f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">3<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w453 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls149 ws155\">To<span class=\"_ _2\"></span>t<span class=\"_ _c\"></span>a<span class=\"_ _2\"></span>l<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x8e6 y2f69 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">8.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x992 y2f69 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10.<span class=\"_ _2\"></span>0</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "21<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> CON<span class=\"_ _0\"></span>TINGENT L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<span class=\"_ _2d6\"> </span>Contingent liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Contingent liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are potenti<span class=\"_ _2\"></span>al future ca<span class=\"_ _2\"></span>sh out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the likeliho<span class=\"_ _2\"></span>od of pay<span class=\"_ _2\"></span>ment is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n remote bu<span class=\"_ _2\"></span>t is not consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e or cann<span class=\"_ _2\"></span>ot be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025, the Grou<span class=\"_ _2\"></span>p had no conting<span class=\"_ _2\"></span>ent liabil<span class=\"_ _2\"></span>ities (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: none).<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "21<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> CON<span class=\"_ _0\"></span>TINGENT L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<span class=\"_ _2d6\"> </span>Contingent liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Contingent liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are potenti<span class=\"_ _2\"></span>al future ca<span class=\"_ _2\"></span>sh out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the likeliho<span class=\"_ _2\"></span>od of pay<span class=\"_ _2\"></span>ment is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n remote bu<span class=\"_ _2\"></span>t is not consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e or cann<span class=\"_ _2\"></span>ot be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025, the Grou<span class=\"_ _2\"></span>p had no conting<span class=\"_ _2\"></span>ent liabil<span class=\"_ _2\"></span>ities (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: none).<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "21<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> CON<span class=\"_ _0\"></span>TINGENT L<span class=\"_ _0\"></span>IABILI<span class=\"_ _0\"></span>TIES<span class=\"_ _2d6\"> </span>Contingent liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Contingent liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are potenti<span class=\"_ _2\"></span>al future ca<span class=\"_ _2\"></span>sh out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the likeliho<span class=\"_ _2\"></span>od of pay<span class=\"_ _2\"></span>ment is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n remote bu<span class=\"_ _2\"></span>t is not consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e or cann<span class=\"_ _2\"></span>ot be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly.<span class=\"_ _2d6\"> </span>At 30 Septe<span class=\"_ _2\"></span>mber 2025, the Grou<span class=\"_ _2\"></span>p had no conting<span class=\"_ _2\"></span>ent liabil<span class=\"_ _2\"></span>ities (3<span class=\"_ _2\"></span>0 Septe<span class=\"_ _2\"></span>mber 2024: none).<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff31 fs2 fc6 sc0 ls14 ws14 gs4da\">27<span class=\"_ _14\"></span>. CO<span class=\"_ _0\"></span>MMIT<span class=\"_ _0\"></span>MENTS<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4db\">Capit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re author<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>nd contrac<span class=\"_ _2\"></span>ted for w<span class=\"_ _2\"></span>hich has n<span class=\"_ _2\"></span>ot bee<span class=\"_ _2\"></span>n provid<span class=\"_ _2\"></span>ed for in the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s amounte<span class=\"_ _2\"></span>d to \u00a3<span class=\"_ _b\"></span>10.6m </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4dc\">(30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a39.2m<span class=\"_ _0\"></span>) in the Group a<span class=\"_ _2\"></span>nd \u00a3nil (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>nil) in th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Contingent liabilit<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>Contingent liab<span class=\"_ _2\"></span>ilitie<span class=\"_ _2\"></span>s are potenti<span class=\"_ _2\"></span>al future ca<span class=\"_ _2\"></span>sh out<span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s, wh<span class=\"_ _2\"></span>ere the likeliho<span class=\"_ _2\"></span>od of pay<span class=\"_ _2\"></span>ment is co<span class=\"_ _2\"></span>nsidere<span class=\"_ _2\"></span>d more tha<span class=\"_ _2\"></span>n remote bu<span class=\"_ _2\"></span>t is not consid<span class=\"_ _2\"></span>ered pro<span class=\"_ _2\"></span>babl<span class=\"_ _2\"></span>e or cann<span class=\"_ _2\"></span>ot be mea<span class=\"_ _2\"></span>sured relia<span class=\"_ _2\"></span>bly.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "22<span class=\"_ _2\"></span>. S<span class=\"_ _2\"></span>HA<span class=\"_ _2\"></span>RE<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>BA<span class=\"_ _2\"></span>SE<span class=\"_ _2\"></span>D PA<span class=\"_ _b\"></span>YM<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>NT<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>Sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d pay<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e sh<span class=\"_ _2\"></span>are ow<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip t<span class=\"_ _2\"></span>ru<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ts (\u2018<span class=\"_ _2\"></span>ESO<span class=\"_ _2\"></span>T\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>The fair va<span class=\"_ _2\"></span>lue of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>e ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ices rece<span class=\"_ _2\"></span>ived in e<span class=\"_ _2\"></span>xchange for t<span class=\"_ _2\"></span>he grant of the o<span class=\"_ _2\"></span>ptions i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised as a<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ense w<span class=\"_ _2\"></span>ith a corre<span class=\"_ _2\"></span>spond<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>e in equi<span class=\"_ _2\"></span>ty. Share<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed pay<span class=\"_ _2\"></span>ment tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons are recha<span class=\"_ _2\"></span>rged fro<span class=\"_ _2\"></span>m the Company to tho<span class=\"_ _2\"></span>se subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es ben<span class=\"_ _2\"></span>efiting from the s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ce of the emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s to whom o<span class=\"_ _2\"></span>ptions a<span class=\"_ _2\"></span>re granted.<span class=\"_ _2d6\"> </span>The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt to be ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed over th<span class=\"_ _2\"></span>e vest<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by referen<span class=\"_ _2\"></span>ce to the fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons granted, e<span class=\"_ _2\"></span>xcluding the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of any non<span class=\"_ _2\"></span>-mar<span class=\"_ _2\"></span>ket vesting co<span class=\"_ _2\"></span>nditi<span class=\"_ _2\"></span>ons. N<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>market ve<span class=\"_ _2\"></span>sting con<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>ns are includ<span class=\"_ _2\"></span>ed in as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns abou<span class=\"_ _2\"></span>t the numb<span class=\"_ _2\"></span>er of opti<span class=\"_ _2\"></span>ons that are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to ves<span class=\"_ _2\"></span>t and includ<span class=\"_ _2\"></span>e empl<span class=\"_ _2\"></span>oyee se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>s and per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s whi<span class=\"_ _2\"></span>ch are not relate<span class=\"_ _2\"></span>d to the Company<span class=\"_ _2\"></span>\u2019s share pri<span class=\"_ _2\"></span>ce, such as earnin<span class=\"_ _2\"></span>gs per sha<span class=\"_ _2\"></span>re grow<span class=\"_ _2\"></span>th. T<span class=\"_ _2\"></span>he fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons is mea<span class=\"_ _2\"></span>sured by the B<span class=\"_ _2\"></span>lack-<span class=\"_ _b\"></span>S<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>es or s<span class=\"_ _2\"></span>tochas<span class=\"_ _2\"></span>tic mo<span class=\"_ _2\"></span>del, t<span class=\"_ _2\"></span>aking into account the te<span class=\"_ _2\"></span>rms and con<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>s upon w<span class=\"_ _2\"></span>hich the ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere granted. At ea<span class=\"_ _2\"></span>ch balance sh<span class=\"_ _2\"></span>eet date, th<span class=\"_ _2\"></span>e entit<span class=\"_ _2\"></span>y revis<span class=\"_ _2\"></span>es it<span class=\"_ _2\"></span>s est<span class=\"_ _2\"></span>imates of th<span class=\"_ _2\"></span>e number of o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns that are ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to becom<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e. It recog<span class=\"_ _2\"></span>nises t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e revisi<span class=\"_ _2\"></span>on of orig<span class=\"_ _2\"></span>inal est<span class=\"_ _2\"></span>imates, i<span class=\"_ _2\"></span>f any<span class=\"_ _b\"></span>, in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement and a co<span class=\"_ _2\"></span>rresp<span class=\"_ _2\"></span>onding a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment to equ<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>ver the rem<span class=\"_ _2\"></span>aining ves<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Any failure to me<span class=\"_ _2\"></span>et market cond<span class=\"_ _2\"></span>itions<span class=\"_ _2\"></span>, which in<span class=\"_ _2\"></span>clude p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance t<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ts suc<span class=\"_ _2\"></span>h as share pri<span class=\"_ _2\"></span>ce or total sha<span class=\"_ _2\"></span>rehol<span class=\"_ _2\"></span>der retur<span class=\"_ _2\"></span>n, would not result in a re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>al of ori<span class=\"_ _2\"></span>ginal es<span class=\"_ _2\"></span>timates in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment and any re<span class=\"_ _2\"></span>maining charg<span class=\"_ _2\"></span>es woul<span class=\"_ _2\"></span>d be accel<span class=\"_ _2\"></span>erated.<span class=\"_ _2d6\"> </span>The p<span class=\"_ _2\"></span>rocee<span class=\"_ _2\"></span>ds rece<span class=\"_ _2\"></span>ived, ne<span class=\"_ _2\"></span>t of any direc<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, are credi<span class=\"_ _2\"></span>ted to share c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al (nominal value) and sha<span class=\"_ _2\"></span>re premium w<span class=\"_ _2\"></span>hen the opti<span class=\"_ _2\"></span>ons are exerc<span class=\"_ _2\"></span>ised.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup and Company pro<span class=\"_ _2\"></span>vide f<span class=\"_ _2\"></span>inance to the E<span class=\"_ _2\"></span>SOT to purchas<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny shares in the o<span class=\"_ _2\"></span>pen ma<span class=\"_ _2\"></span>rket. Costs of r<span class=\"_ _2\"></span>unning the E<span class=\"_ _2\"></span>SOT are charge<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of shares h<span class=\"_ _2\"></span>eld by the E<span class=\"_ _2\"></span>SOT is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted in arr<span class=\"_ _2\"></span>iving at e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>ey are exerci<span class=\"_ _2\"></span>sed by em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>All shar<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed pay<span class=\"_ _2\"></span>ment cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re recharg<span class=\"_ _2\"></span>ed to the t<span class=\"_ _2\"></span>rading enti<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>All o<span class=\"_ _2\"></span>ptions are s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled by t<span class=\"_ _2\"></span>he physi<span class=\"_ _2\"></span>cal d<span class=\"_ _2\"></span>eliver<span class=\"_ _2\"></span>y of sha<span class=\"_ _2\"></span>res. T<span class=\"_ _2\"></span>he terms a<span class=\"_ _2\"></span>nd condit<span class=\"_ _2\"></span>ions of all th<span class=\"_ _2\"></span>e grant<span class=\"_ _2\"></span>s are as follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex 20<span class=\"_ _2\"></span>25 E<span class=\"_ _2\"></span>xec<span class=\"_ _2\"></span>ut<span class=\"_ _2\"></span>ive S<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re O<span class=\"_ _2\"></span>pti<span class=\"_ _2\"></span>on Pl<span class=\"_ _2\"></span>an (\u2018<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>SOP<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2\"></span> From 2024 onwards the E<span class=\"_ _2\"></span>SOP is ava<span class=\"_ _2\"></span>ilable e<span class=\"_ _2\"></span>xclusivel<span class=\"_ _2\"></span>y to new emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s joining t<span class=\"_ _2\"></span>he Company. All ESOP o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns are exercis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e from the date of ves<span class=\"_ _2\"></span>ting (ty<span class=\"_ _2\"></span>pic<span class=\"_ _2\"></span>ally th<span class=\"_ _2\"></span>e third annive<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y of the grant da<span class=\"_ _2\"></span>te) to the 1<span class=\"_ _b\"></span>0<span class=\"_ _c\"></span>-year anni<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>sar<span class=\"_ _2\"></span>y of th<span class=\"_ _2\"></span>e grant date. The e<span class=\"_ _2\"></span>xercise p<span class=\"_ _2\"></span>rice of the o<span class=\"_ _2\"></span>ptions is<span class=\"_ gs5a\"> </span>equal to t<span class=\"_ _2\"></span>he three<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>day avera<span class=\"_ _2\"></span>ge market pr<span class=\"_ _2\"></span>ice of the share<span class=\"_ _2\"></span>s prece<span class=\"_ _2\"></span>ding the da<span class=\"_ _2\"></span>te of grant. ES<span class=\"_ _2\"></span>OP opt<span class=\"_ _2\"></span>ions are con<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>al on the em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e compl<span class=\"_ _2\"></span>eting thre<span class=\"_ _2\"></span>e year<span class=\"_ _2\"></span>s\u2019 ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ice (the ves<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>) and achi<span class=\"_ _2\"></span>eving an EP<span class=\"_ _2\"></span>S p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance co<span class=\"_ _2\"></span>nditio<span class=\"_ _2\"></span>n over the ve<span class=\"_ _2\"></span>stin<span class=\"_ _2\"></span>g peri<span class=\"_ _2\"></span>od.<span class=\"_ gs5a\"> </span>Th<span class=\"_ _2\"></span>e Remune<span class=\"_ _2\"></span>ration Committe<span class=\"_ _2\"></span>e has de<span class=\"_ _2\"></span>termine<span class=\"_ _2\"></span>d Exe<span class=\"_ _2\"></span>cuti<span class=\"_ _2\"></span>ve Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s are exclud<span class=\"_ _2\"></span>ed from p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ticipa<span class=\"_ _2\"></span>ting in this pl<span class=\"_ _2\"></span>an.<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex 20<span class=\"_ _2\"></span>25 Sh<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>ave Pla<span class=\"_ _2\"></span>n (\u2019<span class=\"_ _2\"></span>SA<span class=\"_ _b\"></span>Y<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>UK res<span class=\"_ _2\"></span>ident em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es and full<span class=\"_ _2\"></span>-time D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s of the Company or any d<span class=\"_ _2\"></span>esigna<span class=\"_ _2\"></span>ted par<span class=\"_ _2\"></span>tic<span class=\"_ _2\"></span>ipating sub<span class=\"_ _2\"></span>sidiar<span class=\"_ _2\"></span>y are e<span class=\"_ _2\"></span>ligible to j<span class=\"_ _2\"></span>oin. Und<span class=\"_ _2\"></span>er the plan, elig<span class=\"_ _2\"></span>ible pa<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>icipant<span class=\"_ _2\"></span>s may be g<span class=\"_ _2\"></span>ranted opti<span class=\"_ _2\"></span>ons to purchas<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y s<span class=\"_ _2\"></span>hares at an e<span class=\"_ _2\"></span>xercise pr<span class=\"_ _2\"></span>ice set at a 20% dis<span class=\"_ _2\"></span>count to the market valu<span class=\"_ _2\"></span>e on the da<span class=\"_ _2\"></span>te of grant. Th<span class=\"_ _2\"></span>e numbe<span class=\"_ _2\"></span>r of shares awar<span class=\"_ _2\"></span>ded is ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n the total a<span class=\"_ _2\"></span>mount an em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e has contrib<span class=\"_ _2\"></span>uted over a t<span class=\"_ _2\"></span>hree or fi<span class=\"_ _2\"></span>ve<span class=\"_ _2\"></span>-year sav<span class=\"_ _2\"></span>ings per<span class=\"_ _2\"></span>iod.<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex 20<span class=\"_ _2\"></span>25 E<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>loyee Stoc<span class=\"_ _2\"></span>k Pu<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>h<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>e Pla<span class=\"_ _2\"></span>n (\u2018<span class=\"_ _2\"></span>ESPP<span class=\"_ _c\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>US<span class=\"_ _2\"></span>-b<span class=\"_ _2\"></span>ased e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>es (inc<span class=\"_ _2\"></span>luding E<span class=\"_ _2\"></span>xecut<span class=\"_ _2\"></span>ive Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs) are eligib<span class=\"_ _2\"></span>le to par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>cipate. Unde<span class=\"_ _2\"></span>r the ESP<span class=\"_ _2\"></span>P<span class=\"_ _14\"></span>, e<span class=\"_ _2\"></span>ligibl<span class=\"_ _2\"></span>e par<span class=\"_ _2\"></span>ticip<span class=\"_ _2\"></span>ants may b<span class=\"_ _2\"></span>e granted o<span class=\"_ _2\"></span>ptions to purchas<span class=\"_ _2\"></span>e ordinar<span class=\"_ _2\"></span>y share<span class=\"_ _2\"></span>s at an exerc<span class=\"_ _2\"></span>ise pri<span class=\"_ _2\"></span>ce set at a 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>% discount to th<span class=\"_ _2\"></span>e market value on t<span class=\"_ _2\"></span>he date of grant<span class=\"_ _2\"></span>, or the date of v<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>, which<span class=\"_ _2\"></span>ever is th<span class=\"_ _2\"></span>e lower<span class=\"_ _0\"></span>. The nu<span class=\"_ _2\"></span>mber of sha<span class=\"_ _2\"></span>res award<span class=\"_ _2\"></span>ed is bas<span class=\"_ _2\"></span>ed on t<span class=\"_ _2\"></span>he total am<span class=\"_ _2\"></span>ount an emp<span class=\"_ _2\"></span>loyee ha<span class=\"_ _2\"></span>s saved o<span class=\"_ _2\"></span>ver a one<span class=\"_ _2\"></span>-ye<span class=\"_ _2\"></span>ar sav<span class=\"_ _2\"></span>ings per<span class=\"_ _2\"></span>iod. Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex 20<span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>9 Lon<span class=\"_ _2\"></span>g T<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>rm I<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve Pla<span class=\"_ _2\"></span>n (\u2018<span class=\"_ _2\"></span>L<span class=\"_ _b\"></span>T<span class=\"_ _2\"></span>IP<span class=\"_ _2\"></span>\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>All em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es are elig<span class=\"_ _2\"></span>ible to re<span class=\"_ _2\"></span>ceive LTIP o<span class=\"_ _2\"></span>ptions at t<span class=\"_ _2\"></span>he disc<span class=\"_ _2\"></span>retion of t<span class=\"_ _2\"></span>he Remun<span class=\"_ _2\"></span>eration Commi<span class=\"_ _2\"></span>tte<span class=\"_ _2\"></span>e. Part<span class=\"_ _2\"></span>icipant<span class=\"_ _2\"></span>s may rece<span class=\"_ _2\"></span>ive condi<span class=\"_ _2\"></span>tional awards o<span class=\"_ _2\"></span>r nil-<span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>t opti<span class=\"_ _2\"></span>ons to acquire or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y shares a<span class=\"_ _2\"></span>t no cost<span class=\"_ _2\"></span>, subje<span class=\"_ _2\"></span>ct to co<span class=\"_ _2\"></span>mplet<span class=\"_ _2\"></span>ing three ye<span class=\"_ _2\"></span>ars\u2019 s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vice (the v<span class=\"_ _2\"></span>esti<span class=\"_ _2\"></span>ng peri<span class=\"_ _2\"></span>od). O<span class=\"_ _2\"></span>ptions may be grante<span class=\"_ _2\"></span>d with<span class=\"_ _2\"></span>out a per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance cond<span class=\"_ _2\"></span>ition (R<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>ted Stock Unit<span class=\"_ _2\"></span>s (\u2018R<span class=\"_ _2\"></span>SUs\u2019)), or wi<span class=\"_ _2\"></span>th per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance condi<span class=\"_ _2\"></span>tions (\u2018per<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce shares\u2019<span class=\"_ _2\"></span>). Exe<span class=\"_ _2\"></span>cuti<span class=\"_ _2\"></span>ve Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ve per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance share<span class=\"_ _2\"></span>s only, in line with th<span class=\"_ _2\"></span>e remunerat<span class=\"_ _2\"></span>ion po<span class=\"_ _2\"></span>lic<span class=\"_ _2\"></span>y whic<span class=\"_ _2\"></span>h can be fo<span class=\"_ _2\"></span>und on pag<span class=\"_ _2\"></span>es 9<span class=\"_ _2\"></span>8 to 1<span class=\"_ _b\"></span>0<span class=\"_ _2\"></span>6 of th<span class=\"_ _2\"></span>e Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s\u2019 remune<span class=\"_ _2\"></span>ration re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t. S<span class=\"_ _2\"></span>enior M<span class=\"_ _2\"></span>anager<span class=\"_ _2\"></span>s (the me<span class=\"_ _2\"></span>mber<span class=\"_ _2\"></span>s of the V<span class=\"_ _2\"></span>M<span class=\"_ _2\"></span>T (excluding E<span class=\"_ _2\"></span>xecut<span class=\"_ _2\"></span>ive Dire<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s) and the<span class=\"_ _2\"></span>ir direc<span class=\"_ _2\"></span>t rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>t a senio<span class=\"_ _2\"></span>r organis<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>nal level<span class=\"_ _2\"></span>) are eligi<span class=\"_ _2\"></span>ble to rece<span class=\"_ _2\"></span>ive R<span class=\"_ _2\"></span>SUs and pe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>formance sha<span class=\"_ _2\"></span>res. Empl<span class=\"_ _2\"></span>oyee<span class=\"_ _2\"></span>s belo<span class=\"_ _2\"></span>w a senio<span class=\"_ _2\"></span>r organis<span class=\"_ _2\"></span>atio<span class=\"_ _2\"></span>nal level may re<span class=\"_ _2\"></span>ceive R<span class=\"_ _2\"></span>SUs in re<span class=\"_ _2\"></span>cognit<span class=\"_ _2\"></span>ion of<span class=\"_ _2\"></span> exception<span class=\"_ _0\"></span>al performance<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>Vi<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ex 20<span class=\"_ _2\"></span>1<span class=\"_ _b\"></span>7 De<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rre<span class=\"_ _2\"></span>d Bo<span class=\"_ _2\"></span>nu<span class=\"_ _2\"></span>s Sc<span class=\"_ _2\"></span>he<span class=\"_ _2\"></span>me (\u2018<span class=\"_ _2\"></span>DB<span class=\"_ _2\"></span>S\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>Ado<span class=\"_ _2\"></span>pted by the Re<span class=\"_ _2\"></span>munerati<span class=\"_ _2\"></span>on Commit<span class=\"_ _2\"></span>tee on 9 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 201<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>, this plan re<span class=\"_ _2\"></span>quires E<span class=\"_ _2\"></span>xecu<span class=\"_ _2\"></span>tive Dire<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tors to d<span class=\"_ _2\"></span>efer up to a max<span class=\"_ _2\"></span>imum of 100% of their e<span class=\"_ _2\"></span>arned b<span class=\"_ _2\"></span>onus into share<span class=\"_ _2\"></span>s for three ye<span class=\"_ _2\"></span>ars<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs489\">Nu<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ber a<span class=\"_ _2\"></span>nd w<span class=\"_ _2\"></span>eig<span class=\"_ _2\"></span>ht<span class=\"_ _2\"></span>ed ave<span class=\"_ _2\"></span>rage e<span class=\"_ _2\"></span>xerc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>se p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>es o<span class=\"_ _2\"></span>f sh<span class=\"_ _2\"></span>are o<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"gs48a\"><table class=\"s w240 h12e\" id=\"_016bbce2-dc98-452e-8e11-2a7b2caa494e\"><tr><td></td><td></td><td class=\"c n x993 y31fe w454 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls170 ws184\">ESOP<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x994 y31fe w455 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls151 ws15f\">Shares<span class=\"_ _2\"></span>ave Plan<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x995 y31fe w456 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls38 ws39\">Stock Purchase Plan<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x996 y31fe w457 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 lsb8 wsc6\">LT<span class=\"_ _c\"></span>I<span class=\"_ _2\"></span>P<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n x997 y31fe w458 hec\"><div class=\"t m0 x1c9 h2a y2f6a ff33 fs12 fc4 sc0 ls17e ws195\">DBS<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x998 h2a y31ff ff33 fs12 fc4 sc0 ls1cb ws1e6\">Weighte<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x999 h2a y3200 ff33 fs12 fc4 sc0 ls1cb ws1e6\">Weighte<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x99a h2a y3201 ff33 fs12 fc4 sc0 ls1cb ws1e6\">Weighte<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x99b h2a y3202 ff33 fs12 fc4 sc0 ls1cb ws1e6\">Weighte<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x76f h2a y3203 ff33 fs12 fc4 sc0 ls1cb ws1e6\">Weighte<span class=\"_ _2\"></span>d<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x99c h2a y3204 ff33 fs12 fc4 sc0 lsc3 wsd2\">average<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x99d h2a y3205 ff33 fs12 fc4 sc0 lsc3 wsd2\">average<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x99e h2a y3206 ff33 fs12 fc4 sc0 lsc3 wsd2\">average<span class=\"_ _2d6\"> </span></td><td></td><td></td><td class=\"t m0 x99f h2a y3207 ff33 fs12 fc4 sc0 lsc3 wsd2\">average<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x9a0 h2a y3208 ff33 fs12 fc4 sc0 lsc3 wsd2\">average<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x99c h2a y3209 ff33 fs12 fc4 sc0 ls38 ws39\">exercise<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x726 h2a y3209 ff33 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x99d h2a y320a ff33 fs12 fc4 sc0 ls38 ws39\">exercise<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x4bc h2a y320a ff33 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x99e h2a y320b ff33 fs12 fc4 sc0 ls38 ws39\">exercise<span class=\"_ _2d6\"> </span></td><td></td><td class=\"t m0 x9a1 h2a y320b ff33 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x99f h2a y320c ff33 fs12 fc4 sc0 ls38 ws39\">exercise<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x9a2 h2a y320c ff33 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x9a0 h2a y320d ff33 fs12 fc4 sc0 ls38 ws39\">exercise<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x9a3 h2a y320d ff33 fs12 fc4 sc0 ls38 ws39\">Number<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x9a4 h2a y320e ff33 fs12 fc4 sc0 ls10d ws113\">price </td><td class=\"t m0 x9a5 h2a y320e ff33 fs12 fc4 sc0 ls1 ws1\">of op<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s <span class=\"_ _1\"> </span> </td><td class=\"t m0 x9a6 h2a y320f ff33 fs12 fc4 sc0 ls10d ws113\">price </td><td class=\"t m0 x9a7 h2a y320f ff33 fs12 fc4 sc0 ls17e ws195\">of options<span class=\"_ _1e\"> </span><span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x4e9 h2a y3210 ff33 fs12 fc4 sc0 ls10d ws113\">price </td><td></td><td class=\"t m0 x9a8 h2a y3210 ff33 fs12 fc4 sc0 ls1 ws1\">of op<span class=\"_ _2\"></span>tion<span class=\"_ _2\"></span>s <span class=\"_ _1\"> </span> </td><td class=\"t m0 x9a9 h2a y3211 ff33 fs12 fc4 sc0 ls10d ws113\">price </td><td class=\"t m0 x733 h2a y3211 ff33 fs12 fc4 sc0 ls17e ws195\">of options<span class=\"_ _1e\"> </span><span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x9aa h2a y3212 ff33 fs12 fc4 sc0 ls10d ws113\">price </td><td class=\"t m0 x4bf h2a y3212 ff33 fs12 fc4 sc0 ls17e ws195\">of options<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"c x210 y3213 w459 h12f\"><div class=\"t m0 x1c9 h6 y2fb7 ff33 fs3 fc4 sc0 ls1 ws1\">Out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding a<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9ab y3213 w45a hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9ac y3213 w45b hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls63 ws96\">924<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</div></td><td class=\"c n x9ad y3213 w45c hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9ae y3213 w45d hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lse wsc\">426,<span class=\"_ _2\"></span>033<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9af y3213 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9b0 y3213 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9b1 y3213 w45e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9b2 y3213 w45f hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls66 ws15a\">5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9,73<span class=\"_ _2\"></span>5</div></td><td class=\"c n x9b3 y3213 w45e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9b4 y3213 w460 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls5a ws61\">51,<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3214 w461 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Granted dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r</div></td><td class=\"c n x9b5 y3214 w45a hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9b6 y3214 w462 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls66 ws15a\">3<span class=\"_ _2\"></span>22<span class=\"_ _2\"></span>,78<span class=\"_ _2\"></span>3</div></td><td class=\"c n x9b7 y3214 w463 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14d ws159\">1<span class=\"_ _2\"></span>,12<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9b8 y3214 w464 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">36<span class=\"_ _2\"></span>4,8<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>6</div></td><td class=\"c n x9b9 y3214 w465 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>p<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9ba y3214 w466 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>52<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9bb y3214 w45e hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9bc y3214 w467 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls90 wse2\">40<span class=\"_ _2\"></span>0,<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9bd y3214 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2cb y3214 w27 hf0\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f86 w468 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>fei<span class=\"_ _2\"></span>ted during t<span class=\"_ _2\"></span>he year</div></td><td class=\"c n x9be y2f86 w45a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>p</div></td><td class=\"c n x9bf y2f86 w3cd he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsb wsa\">(2<span class=\"_ _2\"></span>93,0<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2)</div></td><td class=\"c n x9c0 y2f86 w469 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>7p</div></td><td class=\"c n x9c1 y2f86 w46a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14d ws159\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>,17<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c2 y2f86 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9c3 y2f86 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c4 y2f86 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9c5 y2f86 w46b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls65 ws6b\">(8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>,923)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c6 y2f86 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x25b y2f86 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3215 w46c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Cancelle<span class=\"_ _2\"></span>d during th<span class=\"_ _2\"></span>e year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c7 y3215 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c8 y3215 w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n x9c9 y3215 w46d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>4<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9ca y3215 w46e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsaa wsb7\">(<span class=\"_ _c\"></span>3<span class=\"_ _c\"></span>5<span class=\"_ _c\"></span>7,<span class=\"_ _c\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9cb y3215 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9cc y3215 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9cd y3215 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9ce y3215 w46f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls74 ws7b\">(<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>09<span class=\"_ _0\"></span>,460)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9cf y3215 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x693 y3215 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3216 w470 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Exe<span class=\"_ _2\"></span>rcised d<span class=\"_ _2\"></span>uring the ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d0 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d1 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d2 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d3 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n x9d4 y3216 w465 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>p<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9d5 y3216 w471 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(16<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d6 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d7 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d8 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d9 y3216 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y3217 w472 hf1\"><div class=\"t m0 x1c9 h6 y2fb7 ff33 fs3 fc4 sc0 ls1 ws1\">Out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>anding a<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6 ws5\">30 September 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9da y3217 w45c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9db y3217 w473 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1cc ws7e\">9<span class=\"_ _0\"></span>54,<span class=\"_ _b\"></span>547</div></td><td class=\"c n x9dc y3217 w45a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9dd y3217 w474 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14d ws159\">4<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9de y3217 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9df y3217 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9e0 y3217 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9e1 y3217 w475 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsb wsa\">8<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>9,<span class=\"_ _2\"></span>65<span class=\"_ _2\"></span>6</div></td><td class=\"c n x9e2 y3217 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9e3 y3217 w476 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls5a ws61\">51,<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3218 w461 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Granted dur<span class=\"_ _2\"></span>ing the yea<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9e4 y3218 w477 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsd wsb\">9<span class=\"_ _2\"></span>45p</div></td><td class=\"c n x9e5 y3218 w478 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14e ws15b\">15<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>,<span class=\"_ _c\"></span>419<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9e6 y3218 w479 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf4 ws1dc\">82<span class=\"_ _2\"></span>7p</div></td><td class=\"c n x9e7 y3218 w47a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls71 ws11d\">528<span class=\"_ _2\"></span>,03<span class=\"_ _2\"></span>4</div></td><td class=\"c n x9e8 y3218 w47b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls18 ws1a\">785p</div></td><td class=\"c n x9e9 y3218 w47c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsaa wsb7\">1<span class=\"_ _2\"></span>7,<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>0</div></td><td class=\"c n x9ea y3218 w47d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsaa wsb7\">4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9eb y3218 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9ec y3218 w47e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsa ws9\">5<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>9,5<span class=\"_ _2\"></span>47</div></td><td class=\"c n x9ed y3218 w47f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9ee y3218 w480 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8a ws160\">4,<span class=\"_ _2\"></span>887<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3219 w468 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">For<span class=\"_ _2\"></span>fei<span class=\"_ _2\"></span>ted during t<span class=\"_ _2\"></span>he year</div></td><td class=\"c n x9ef y3219 w481 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14d ws159\">2<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9f0 y3219 w482 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls5b ws62\">(264,866<span class=\"_ _0\"></span>)</div></td><td class=\"c n x9f1 y3219 w483 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>76<span class=\"_ _c\"></span>3<span class=\"_ _2\"></span>p</div></td><td class=\"c n x3ba y3219 w484 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsf3 ws101\">(5,<span class=\"_ _2\"></span>207)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9f2 y3219 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9f3 y3219 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9f4 y3219 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9f5 y3219 w485 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls91 ws9c\">(56,566)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9f6 y3219 w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x52c y3219 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fcd w46c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Cancelle<span class=\"_ _2\"></span>d during th<span class=\"_ _2\"></span>e year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c7 y2fcd w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c8 y2fcd w159 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n x9f7 y2fcd w45c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>p</div></td><td class=\"c n x9f8 y2fcd w486 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls11a ws121\">(<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>3<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>74<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9de y2fcd w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9df y2fcd w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9e0 y2fcd w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9e1 y2fcd w487 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls20 ws20\">(1<span class=\"_ _0\"></span>16<span class=\"_ _2\"></span>,9<span class=\"_ _2\"></span>16<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9f9 y2fcd w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x326 y2fcd w79 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y321a w470 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">Exe<span class=\"_ _2\"></span>rcised d<span class=\"_ _2\"></span>uring the ye<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d0 y321a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d1 y321a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d2 y321a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9d3 y321a w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n x9fa y321a w488 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls18 ws1a\">785p<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9fb y321a w489 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsaa wsb7\">(<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>7,<span class=\"_ _1\"></span>2<span class=\"_ _c\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _c\"></span>)</div></td><td class=\"c n x9fc y321a w47f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9fd y321a w48a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">(<span class=\"_ _2\"></span>7<span class=\"_ _14\"></span>,<span class=\"_ _2\"></span>285)</div></td><td class=\"c n x9fe y321a w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x9ff y321a w48b he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14d ws159\">(1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>,1<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y321b w48c hf1\"><div class=\"t m0 x1c9 h5 y2f7d ff34 fs3 fc6 sc0 ls1 ws1\">Out<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>ding a<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa00 y321b w48d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd wsb\">1,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa01 y321b w48e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls167 ws178\">848,<span class=\"_ _14\"></span>100</div></td><td class=\"c n xa02 y321b w48f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls8e wsa5\">930<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa03 y321b w490 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">5<span class=\"_ _0\"></span>06,40<span class=\"_ _b\"></span>1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa04 y321b w79 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa05 y321b w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n xa06 y321b w491 he6\" colspan=\"2\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">ni<span class=\"_ _2\"></span>l p<span class=\"_ _1e\"> </span><span class=\"ls62 ws6d\">1,228,<span class=\"_ _2\"></span>436</span></div></td><td class=\"c n x527 y321b w492 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n xa07 y321b w493 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls145 ws150\">3<span class=\"_ _c\"></span>7,<span class=\"_ _2\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y321c ff34 fs3 fc6 sc0 ls1 ws1\">Ran<span class=\"_ _2\"></span>ge of exe<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>ise p<span class=\"_ _2\"></span>ric<span class=\"_ _2\"></span>es <span class=\"_ _13b\"> </span><span class=\"ff33 fc4\"> <span class=\"_ _c4\"> </span> <span class=\"_ _c\"></span> <span class=\"_ _9f\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _c\"></span> <span class=\"_ _1b1\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _28\"> </span> <span class=\"_ _59\"> </span> <span class=\"_ _1b1\"> </span> <span class=\"_ _28\"> </span> <span class=\"_ _144\"> </span> <span class=\"_ _b1\"> </span> </span></td><td></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 x210 y321d w494 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa08 y321d w495 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls8a ws160\">815p</div></td><td class=\"c n xa09 y321d w496 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls8a ws160\">\u2013<span class=\"_ _2\"></span>2,7<span class=\"_ _2\"></span>30<span class=\"_ _2\"></span>p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa0a y321d w497 he6\" colspan=\"2\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls65 ws6b\">8<span class=\"_ _2\"></span>27p<span class=\"_ _c\"></span>\u20131,9<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>7p<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n xa0b y321d w79 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa0c y321d w492 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">nil p<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa0d y321d w3e0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls4 ws48\">n/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd3 w498 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls63 ws96\">2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa0e y2fd3 w499 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">1<span class=\"_ _b\"></span>,305p</div></td><td class=\"c n xa0f y2fd3 w49a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls6d ws78\">\u20132,<span class=\"_ _b\"></span>730<span class=\"_ _2\"></span>p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa10 y2fd3 w49b he6\" colspan=\"2\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,129<span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>\u20131,<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>7p<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n xa11 y2fd3 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa12 y2fd3 w47f he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa13 y2fd3 w3c1 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y321e ff34 fs3 fc6 sc0 ls78 ws9b\">Wei<span class=\"_ _2\"></span>ght<span class=\"_ _2\"></span>ed ave<span class=\"_ _2\"></span>rag<span class=\"_ _2\"></span>e </td><td></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 x238 h5 y321f ff34 fs3 fc6 sc0 ls1 ws1\">cont<span class=\"_ _2\"></span>rac<span class=\"_ _2\"></span>tua<span class=\"_ _2\"></span>l life (<span class=\"_ _2\"></span>year<span class=\"_ _2\"></span>s)<span class=\"_ _53\"> </span><span class=\"ff33 fc4\"> <span class=\"_ _9f\"> </span> <span class=\"_ _29\"> </span> <span class=\"_ _1b1\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _28\"> </span> <span class=\"_ _1b1\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _29\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _142\"> </span> <span class=\"_ _29\"> </span> <span class=\"_ _144\"> </span> <span class=\"_ _b1\"> </span> </span></td><td></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 x210 y3220 w494 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa14 y3220 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa15 y3220 w49c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n xa16 y3220 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa17 y3220 wa0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x956 y3220 we9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">5.0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w498 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls63 ws96\">2024<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa18 y2fd6 w9c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _1\"> </span>2<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa19 y2fd6 w49d he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls8 ws7\">3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td class=\"c n xa1a y2fd6 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">0.4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa1b y2fd6 w5c he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">8.6<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x214 y2fd6 w58 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">5.8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y3221 ff34 fs3 fc6 sc0 ls5 ws1d\">Exe<span class=\"_ _2\"></span>rci<span class=\"_ _2\"></span>sab<span class=\"_ _2\"></span>le at e<span class=\"_ _2\"></span>nd of<span class=\"_ gs5a\"> </span>yea<span class=\"_ _2\"></span>r <span class=\"_ _51\"> </span><span class=\"ff33 fc4 ls1 ws1\"> <span class=\"_ _9f\"> </span> <span class=\"_ _29\"> </span> <span class=\"_ _1b1\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _28\"> </span> <span class=\"_ _142\"> </span> <span class=\"_ _9f\"> </span> <span class=\"_ _28\"> </span> <span class=\"_ _56\"> </span> <span class=\"_ _142\"> </span> <span class=\"_ _29\"> </span> <span class=\"_ _144\"> </span> <span class=\"_ _b1\"> </span> </span></td><td></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 x210 y31ae w494 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc6 sc0 ls12 ws12\">2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa1c y31ae w49e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">1,<span class=\"_ _2\"></span>99<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa1d y31ae w49f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsa ws9\">16<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>212</div></td><td class=\"c n xa1e y31ae w4a0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">1,906p</div></td><td class=\"c n xa1f y31ae w4a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">9,<span class=\"_ _2\"></span>88<span class=\"_ _2\"></span>5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa20 y31ae w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa21 y31ae w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014</div></td><td class=\"c n xa22 y31ae w492 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n x524 y31ae w4a2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">1,<span class=\"_ _2\"></span>671</div></td><td class=\"c n x2ca y31ae w4a3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n xa23 y31ae w4a4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd0 wse0\">9<span class=\"_ _2\"></span>,11<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w498 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls63 ws96\">2024<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa24 y2f69 w465 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa25 y2f69 w4a5 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls14e ws15b\">2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>1,<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>15</div></td><td class=\"c n xa26 y2f69 w45a he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa27 y2f69 w4a6 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsca wsda\">2<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>,<span class=\"_ _2\"></span>597<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c2 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x9c3 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x9c4 y2f69 w45e he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">nil p</div></td><td class=\"c n xa28 y2f69 w4a7 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 lsa ws9\">3,47<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa29 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x264 y2f69 w27 he6\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs48b\">During t<span class=\"_ _2\"></span>he year<span class=\"_ _0\"></span>, there we<span class=\"_ _2\"></span>re no ESO<span class=\"_ _2\"></span>P or Share<span class=\"_ _2\"></span>save Pl<span class=\"_ _2\"></span>an exercis<span class=\"_ _2\"></span>es (F<span class=\"_ _2\"></span>Y 2024: no ESOP o<span class=\"_ _2\"></span>r Shares<span class=\"_ _2\"></span>ave Plan exe<span class=\"_ _2\"></span>rcises). Det<span class=\"_ _2\"></span>ails of the LTI<span class=\"_ _2\"></span>P and DBS </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs48c\">exercis<span class=\"_ _2\"></span>es are inc<span class=\"_ _2\"></span>luded in t<span class=\"_ _2\"></span>he Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eration r<span class=\"_ _2\"></span>epor<span class=\"_ _2\"></span>t on p<span class=\"_ _2\"></span>age 1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>2.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs48d\">Fair va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e of s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re op<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d as<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>pt<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls5 ws1 gs48e\">Fair va<span class=\"_ _2\"></span>lu<span class=\"_ _2\"></span>e of s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re op<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d wei<span class=\"_ _2\"></span>gh<span class=\"_ _2\"></span>ted ave<span class=\"_ _2\"></span>rage a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>mp<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div><div class=\"gs48f\"><table class=\"s w4a8 h130\" id=\"_57c8fa28-4a22-4cfc-978a-e6229024ef73\"><tr><td></td><td></td><td></td><td class=\"c n xa2a y3222 w344 h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1 ws1\">As at 3<span class=\"_ _2\"></span>0 Sep<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 20<span class=\"_ _2\"></span>25<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n xa2b y3222 w4a9 h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>s at 3<span class=\"_ _2\"></span>0 Se<span class=\"_ _2\"></span>ptem<span class=\"_ _2\"></span>ber 2024<span class=\"_ _2d6\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xa2c h2b y3223 ff34 fs12 fc4 sc0 ls1c1 ws1d5\">Stoc<span class=\"_ _2\"></span>k<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x4c6 h2a y3224 ff33 fs12 fc4 sc0 lsbf wscf\">Sto<span class=\"_ _2\"></span>ck<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xa2d h2b y3225 ff34 fs12 fc4 sc0 ls171 ws185\">Shar<span class=\"_ _2\"></span>esave<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xa2e h2b y3226 ff34 fs12 fc4 sc0 lsc0 wsd0\">Purchase<span class=\"_ _2d6\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x22f h2a y3226 ff33 fs12 fc4 sc0 lse8 wsf6\">Sharesave<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xa2f h2a y3227 ff33 fs12 fc4 sc0 ls38 ws39\">Purchase</td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x238 h2b y3228 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _2aa\"> </span><span class=\"ff34 lsc5 wsd4\">ESOP</span></td><td class=\"t m0 xa30 h2b y3228 ff34 fs12 fc4 sc0 ls170 ws184\"> Plan<span class=\"_ _2d6\"> </span></td><td class=\"c n xa31 y3229 w4aa h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls170 ws184\">Plan<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa32 y3229 w4ab h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls1cd ws1e7\">LT<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>P<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa33 y3229 w4ac h100\"><div class=\"t m0 x1c9 h2b y3030 ff34 fs12 fc4 sc0 ls170 ws184\">DBS<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa34 y3229 w4ad h100\"><div class=\"t m0 x1c9 h2b y3030 ff33 fs12 fc4 sc0 ls170 ws184\">ESOP</div></td><td class=\"t m0 xa35 h2a y322a ff33 fs12 fc4 sc0 ls151 ws15f\"> Plan<span class=\"_ _2d6\"> </span></td><td class=\"c n xa36 y322b w4ae h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls151 ws15f\">Plan<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa37 y322b w4af h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsb8 wsc6\">LT<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>P<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa38 y322b w4b0 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls17e ws195\">DBS<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y322c w4b1 hf2\"><div class=\"t m0 x1c9 h6 y2fcc ff33 fs3 fc4 sc0 ls1 ws1\">Fair value at<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">measurement d<span class=\"_ _0\"></span>ate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa39 y322c w4b2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls71 ws11d\">276<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa3a y322c w4b3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">236p</div></td><td class=\"c n xa3b y322c w4b4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">166<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa3c y322c w4b5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">1,0<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2p</div></td><td class=\"c n xa3d y322c w4b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls5 ws4\">1,<span class=\"_ _2\"></span>6<span class=\"_ _c\"></span>41p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa3e y322c w4b7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsca wsda\">323<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa3f y322c w4b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">385p</div></td><td class=\"c n xa40 y322c w4b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1c3 ws1d8\">2<span class=\"_ _2\"></span>41p</div></td><td class=\"c n xa41 y322c w4ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>31<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa42 y322c w45c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>p<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y322d w4bb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Share pri<span class=\"_ _2\"></span>ce at grant</div></td><td class=\"c n xa43 y322d w4bc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls65 ws6b\">1,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>37p</div></td><td class=\"c n xa44 y322d w4bd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd0 wse0\">1<span class=\"_ _c\"></span>,1<span class=\"_ _2\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa45 y322d w4be he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls17 ws19\">924<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa46 y322d w4bf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsa ws9\">1,<span class=\"_ _c\"></span>312<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa47 y322d w4c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">1,<span class=\"_ _2\"></span>810<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa48 y322d w4c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa49 y322d w4c2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>5<span class=\"_ _c\"></span>4<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa4a y322d w483 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>7p</div></td><td class=\"c n xa4b y322d w4c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>6<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _c\"></span>p</div></td><td class=\"c n xa4c y322d w4c3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,9<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>6<span class=\"_ _c\"></span>p<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y322e w4c4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Exe<span class=\"_ _2\"></span>rcise pr<span class=\"_ _2\"></span>ice<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa4d y322e w4c0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsd wsb\">1,<span class=\"_ _2\"></span>533<span class=\"_ _2\"></span>p</div></td><td class=\"c n xa4e y322e w48f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls8e wsa5\">93<span class=\"_ _2\"></span>0p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa4f y322e w3b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a</div></td><td class=\"c n xa50 y322e w188 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">nil p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa51 y322e w4c5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n/a</div></td><td class=\"c n xa52 y322e w4c6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,7<span class=\"_ _c\"></span>81p</div></td><td class=\"c n xa53 y322e w4c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsc6 wsd5\">1,<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>0<span class=\"_ _c\"></span>p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa54 y322e w3b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa55 y322e w45e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">nil p<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x924 y322e w3c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y30cd w4c7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">Ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d volatilit<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa56 y30cd w4c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lse wsc\">2<span class=\"_ _2\"></span>8%</div></td><td class=\"c n xa57 y30cd w4c9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">2<span class=\"_ _2\"></span>9%</div></td><td class=\"c n xa58 y30cd w4ca he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12f ws136\">3<span class=\"_ _2\"></span>1%</div></td><td class=\"c n xa59 y30cd w4cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsdb ws1d6\">27%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa5a y30cd w3b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa5b y30cd w382 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">28%</div></td><td class=\"c n xa5c y30cd w4cc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">28%</div></td><td class=\"c n xa5d y30cd w376 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd8 ws137\">27%</div></td><td class=\"c n xa5e y30cd w4cd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd8 ws137\">27%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa5f y30cd w3b8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y322f w4ce he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls72 ws79\">Expected divi<span class=\"_ _0\"></span>dends</div></td><td class=\"c n xa60 y322f w392 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>9%</div></td><td class=\"c n xa61 y322f w4cf he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsdb ws1d6\">5<span class=\"_ _2\"></span>.7%</div></td><td class=\"c n xa62 y322f w4d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lscf wsdf\">6<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>4%</div></td><td class=\"c n xa63 y322f w4d1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsdb ws1d6\">4<span class=\"_ _2\"></span>.7%</div></td><td class=\"c n xa64 y322f w4d2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lscf wsdf\">3<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>4%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa65 y322f w78 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls15 ws15\">3.3%</div></td><td class=\"c n xa66 y322f w4d3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls71 ws11d\">4.0%</div></td><td class=\"c n xa67 y322f w27e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">4<span class=\"_ _2\"></span>.6%</div></td><td class=\"c n xa68 y322f wcc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">3.<span class=\"_ _2\"></span>8%</div></td><td class=\"c n xa69 y322f w4d4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls9b wsa6\">3<span class=\"_ _c\"></span>.1%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h6 y3230 ff33 fs3 fc4 sc0 lsf ws6f\">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 x210 y3010 w4d5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8a ws160\">rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa6a y3010 w4d0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lscf wsdf\">3<span class=\"_ _2\"></span>.<span class=\"_ _c\"></span>4%</div></td><td class=\"c n xa6b y3010 w4d6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">3.<span class=\"_ _2\"></span>9%</div></td><td class=\"c n xa6c y3010 w4d7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lscf wsdf\">4<span class=\"_ _c\"></span>.<span class=\"_ _c\"></span>4%</div></td><td class=\"c n xa6d y3010 w4d6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">3.<span class=\"_ _2\"></span>9%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa6e y3010 w3b6 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls4 ws48\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa6f y3010 w4d8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">2.<span class=\"_ _2\"></span>6%</div></td><td class=\"c n xa70 y3010 w27e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls68 ws12d\">3.<span class=\"_ _2\"></span>6%</div></td><td class=\"c n xa71 y3010 w4d9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">4.9%</div></td><td class=\"c n xa72 y3010 w4da he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls15 ws15\">3.<span class=\"_ _2\"></span>3%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa73 y3010 w3c1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls62 ws6d\">n<span class=\"_ _2\"></span>/a<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w4db he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls12 ws12\">Option lif<span class=\"_ _0\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa74 y2f69 w4dc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls8 ws7\">10 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s</div></td><td class=\"c n xa75 y2f69 w4dd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls78 ws9b\">3.<span class=\"_ _2\"></span>5 yea<span class=\"_ _2\"></span>rs</div></td><td class=\"c n xa76 y2f69 w4de he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls78 ws9b\">1 year<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa77 y2f69 w4df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls78 ws9b\">9 ye<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b6 y2f69 w4e0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls78 ws9b\">8 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa78 y2f69 w4e1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10 y<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _c\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa79 y2f69 w4e2 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">3.6 year<span class=\"_ _2\"></span>s</div></td><td class=\"c n xa7a y2f69 w4e3 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">1 year</div></td><td class=\"c n xa7b y2f69 w4e4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span> y<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa7c y2f69 w4e5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">8 year<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs490\">The Comp<span class=\"_ _2\"></span>any uses th<span class=\"_ _2\"></span>e Black-<span class=\"_ _0\"></span>Scho<span class=\"_ _2\"></span>les m<span class=\"_ _2\"></span>odel fo<span class=\"_ _2\"></span>r calcula<span class=\"_ _2\"></span>ting the fair valu<span class=\"_ _2\"></span>e of the share o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns where t<span class=\"_ _2\"></span>here are no ma<span class=\"_ _2\"></span>rket-bas<span class=\"_ _2\"></span>ed </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs491\">per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance condi<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. Wher<span class=\"_ _2\"></span>e there are ma<span class=\"_ _2\"></span>rket-bas<span class=\"_ _2\"></span>ed per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance cond<span class=\"_ _2\"></span>itions a s<span class=\"_ _2\"></span>tochas<span class=\"_ _2\"></span>tic m<span class=\"_ _2\"></span>odel i<span class=\"_ _2\"></span>s used. </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs492\">The e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted volat<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y is bas<span class=\"_ _2\"></span>ed on his<span class=\"_ _2\"></span>toric<span class=\"_ _2\"></span>al volatil<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>ver the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d prior to g<span class=\"_ _2\"></span>rant equal to the e<span class=\"_ _2\"></span>xp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>ted term<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs493\">All shar<span class=\"_ _2\"></span>e optio<span class=\"_ _2\"></span>ns are granted un<span class=\"_ _2\"></span>der a se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice cond<span class=\"_ _2\"></span>ition a<span class=\"_ _2\"></span>nd, for ESO<span class=\"_ _2\"></span>P and LTIP p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>forman<span class=\"_ _2\"></span>ce shares, a n<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>market cond<span class=\"_ _2\"></span>ition (\u2018EP<span class=\"_ _2\"></span>S\u2019). </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs494\">In<span class=\"_ gs5a\"> </span>ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, L<span class=\"_ _b\"></span>T<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>P per<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>nce shares al<span class=\"_ _2\"></span>so have up to t<span class=\"_ _2\"></span>wo fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r non<span class=\"_ _2\"></span>-mar<span class=\"_ _2\"></span>ket conditio<span class=\"_ _2\"></span>ns (ESG m<span class=\"_ _2\"></span>etric fro<span class=\"_ _2\"></span>m F<span class=\"_ _2\"></span>Y 2022 and RO<span class=\"_ _2\"></span>IC met<span class=\"_ _2\"></span>ric from </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs495\">F<span class=\"_ _2\"></span>Y<span class=\"_ gs5a\"> </span>2024<span class=\"_ _0\"></span>). Such conditi<span class=\"_ _2\"></span>ons are not t<span class=\"_ _2\"></span>aken into account in the grant d<span class=\"_ _2\"></span>ate fair value me<span class=\"_ _2\"></span>asureme<span class=\"_ _2\"></span>nt of ser<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ces rece<span class=\"_ _2\"></span>ived. I<span class=\"_ _2\"></span>n addit<span class=\"_ _2\"></span>ion, L<span class=\"_ _0\"></span>TI<span class=\"_ _2\"></span>P </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs496\">per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance share<span class=\"_ _2\"></span>s also have a mar<span class=\"_ _2\"></span>ket conditio<span class=\"_ _2\"></span>n (\u2018T<span class=\"_ _2\"></span>SR\u2019) w<span class=\"_ _2\"></span>hich is ta<span class=\"_ _2\"></span>ken into account in the grant date m<span class=\"_ _2\"></span>easurem<span class=\"_ _2\"></span>ent of fair value.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs498\">Sta<span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>f cos<span class=\"_ _2\"></span>ts \u2013 e<span class=\"_ _2\"></span>qu<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>-s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>ed s<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sed p<span class=\"_ _2\"></span>aym<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>t tra<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span>ns<span class=\"_ _2d6\"> </span></div><div class=\"gs17e\"><table class=\"s w4e6 h131\" id=\"_64254b25-da21-45f8-9953-b3531fc32b3b\"><tr><td></td><td></td><td class=\"t m0 x20b h2b y3231 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3231 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x20d h2a y3232 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _188\"> </span>Not<span class=\"_ _2\"></span>e </td><td class=\"t m0 x20e h2b y3232 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x20f h2a y3232 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd6 w4e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">ESO<span class=\"_ _2\"></span>P<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa7d y2fd6 w29 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa7e y2fd6 w3a5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">(<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2ffd w4e8 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Shares<span class=\"_ _2\"></span>ave Plan<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x516 y2ffd w173 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa7f y2ffd w5c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fe4 w4e9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">L<span class=\"_ _0\"></span>TI<span class=\"_ _2\"></span>P and De<span class=\"_ _2\"></span>ferred Bo<span class=\"_ _2\"></span>nus Sche<span class=\"_ _2\"></span>me<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa80 y2fe4 w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">2<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa81 y2fe4 wb0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls65 ws6b\">(0<span class=\"_ _2\"></span>.3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w4ea he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y-s<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>tled sha<span class=\"_ _2\"></span>re-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed pay<span class=\"_ _2\"></span>ment trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns recog<span class=\"_ _2\"></span>nised in s<span class=\"_ _2\"></span>taf<span class=\"_ _2\"></span>f cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa82 y2f69 w4eb he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa83 y2f69 we9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">3.5<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa84 y2f69 w21f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>2</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Sha<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>d pay<span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>nt t<span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>s an<span class=\"_ _2\"></span>d em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>e sh<span class=\"_ _2\"></span>are ow<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip t<span class=\"_ _2\"></span>ru<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ts (\u2018<span class=\"_ _2\"></span>ESO<span class=\"_ _2\"></span>T\u2019<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span>The fair va<span class=\"_ _2\"></span>lue of the e<span class=\"_ _2\"></span>mploye<span class=\"_ _2\"></span>e ser<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ices rece<span class=\"_ _2\"></span>ived in e<span class=\"_ _2\"></span>xchange for t<span class=\"_ _2\"></span>he grant of the o<span class=\"_ _2\"></span>ptions i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised as a<span class=\"_ _2\"></span>n exp<span class=\"_ _2\"></span>ense w<span class=\"_ _2\"></span>ith a corre<span class=\"_ _2\"></span>spond<span class=\"_ _2\"></span>ing increas<span class=\"_ _2\"></span>e in equi<span class=\"_ _2\"></span>ty. Share<span class=\"_ _2\"></span>-ba<span class=\"_ _2\"></span>sed pay<span class=\"_ _2\"></span>ment tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons are recha<span class=\"_ _2\"></span>rged fro<span class=\"_ _2\"></span>m the Company to tho<span class=\"_ _2\"></span>se subs<span class=\"_ _2\"></span>idiari<span class=\"_ _2\"></span>es ben<span class=\"_ _2\"></span>efiting from the s<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>ce of the emp<span class=\"_ _2\"></span>loyee<span class=\"_ _2\"></span>s to whom o<span class=\"_ _2\"></span>ptions a<span class=\"_ _2\"></span>re granted.<span class=\"_ _2d6\"> </span>The tot<span class=\"_ _2\"></span>al amo<span class=\"_ _2\"></span>unt to be ex<span class=\"_ _2\"></span>pens<span class=\"_ _2\"></span>ed over th<span class=\"_ _2\"></span>e vest<span class=\"_ _2\"></span>ing per<span class=\"_ _2\"></span>iod is d<span class=\"_ _2\"></span>etermin<span class=\"_ _2\"></span>ed by referen<span class=\"_ _2\"></span>ce to the fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons granted, e<span class=\"_ _2\"></span>xcluding the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of any non<span class=\"_ _2\"></span>-mar<span class=\"_ _2\"></span>ket vesting co<span class=\"_ _2\"></span>nditi<span class=\"_ _2\"></span>ons. N<span class=\"_ _2\"></span>on-<span class=\"_ _2\"></span>market ve<span class=\"_ _2\"></span>sting con<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>ns are includ<span class=\"_ _2\"></span>ed in as<span class=\"_ _2\"></span>sumptio<span class=\"_ _2\"></span>ns abou<span class=\"_ _2\"></span>t the numb<span class=\"_ _2\"></span>er of opti<span class=\"_ _2\"></span>ons that are e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ted to ves<span class=\"_ _2\"></span>t and includ<span class=\"_ _2\"></span>e empl<span class=\"_ _2\"></span>oyee se<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>vice p<span class=\"_ _2\"></span>eriod<span class=\"_ _2\"></span>s and per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s whi<span class=\"_ _2\"></span>ch are not relate<span class=\"_ _2\"></span>d to the Company<span class=\"_ _2\"></span>\u2019s share pri<span class=\"_ _2\"></span>ce, such as earnin<span class=\"_ _2\"></span>gs per sha<span class=\"_ _2\"></span>re grow<span class=\"_ _2\"></span>th. T<span class=\"_ _2\"></span>he fair value of t<span class=\"_ _2\"></span>he opti<span class=\"_ _2\"></span>ons is mea<span class=\"_ _2\"></span>sured by the B<span class=\"_ _2\"></span>lack-<span class=\"_ _b\"></span>S<span class=\"_ _2\"></span>chol<span class=\"_ _2\"></span>es or s<span class=\"_ _2\"></span>tochas<span class=\"_ _2\"></span>tic mo<span class=\"_ _2\"></span>del, t<span class=\"_ _2\"></span>aking into account the te<span class=\"_ _2\"></span>rms and con<span class=\"_ _2\"></span>dition<span class=\"_ _2\"></span>s upon w<span class=\"_ _2\"></span>hich the ins<span class=\"_ _2\"></span>trum<span class=\"_ _2\"></span>ents w<span class=\"_ _2\"></span>ere granted. At ea<span class=\"_ _2\"></span>ch balance sh<span class=\"_ _2\"></span>eet date, th<span class=\"_ _2\"></span>e entit<span class=\"_ _2\"></span>y revis<span class=\"_ _2\"></span>es it<span class=\"_ _2\"></span>s est<span class=\"_ _2\"></span>imates of th<span class=\"_ _2\"></span>e number of o<span class=\"_ _2\"></span>ptio<span class=\"_ _2\"></span>ns that are ex<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>cte<span class=\"_ _2\"></span>d to becom<span class=\"_ _2\"></span>e exercis<span class=\"_ _2\"></span>abl<span class=\"_ _2\"></span>e. It recog<span class=\"_ _2\"></span>nises t<span class=\"_ _2\"></span>he impac<span class=\"_ _2\"></span>t of th<span class=\"_ _2\"></span>e revisi<span class=\"_ _2\"></span>on of orig<span class=\"_ _2\"></span>inal est<span class=\"_ _2\"></span>imates, i<span class=\"_ _2\"></span>f any<span class=\"_ _b\"></span>, in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement and a co<span class=\"_ _2\"></span>rresp<span class=\"_ _2\"></span>onding a<span class=\"_ _2\"></span>djust<span class=\"_ _2\"></span>ment to equ<span class=\"_ _2\"></span>ity o<span class=\"_ _2\"></span>ver the rem<span class=\"_ _2\"></span>aining ves<span class=\"_ _2\"></span>ting pe<span class=\"_ _2\"></span>riod<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>Any failure to me<span class=\"_ _2\"></span>et market cond<span class=\"_ _2\"></span>itions<span class=\"_ _2\"></span>, which in<span class=\"_ _2\"></span>clude p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance t<span class=\"_ _2\"></span>arge<span class=\"_ _2\"></span>ts suc<span class=\"_ _2\"></span>h as share pri<span class=\"_ _2\"></span>ce or total sha<span class=\"_ _2\"></span>rehol<span class=\"_ _2\"></span>der retur<span class=\"_ _2\"></span>n, would not result in a re<span class=\"_ _2\"></span>vers<span class=\"_ _2\"></span>al of ori<span class=\"_ _2\"></span>ginal es<span class=\"_ _2\"></span>timates in t<span class=\"_ _2\"></span>he income s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment and any re<span class=\"_ _2\"></span>maining charg<span class=\"_ _2\"></span>es woul<span class=\"_ _2\"></span>d be accel<span class=\"_ _2\"></span>erated.<span class=\"_ _2d6\"> </span>The p<span class=\"_ _2\"></span>rocee<span class=\"_ _2\"></span>ds rece<span class=\"_ _2\"></span>ived, ne<span class=\"_ _2\"></span>t of any direc<span class=\"_ _2\"></span>tly at<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ibuta<span class=\"_ _2\"></span>ble cos<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, are credi<span class=\"_ _2\"></span>ted to share c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al (nominal value) and sha<span class=\"_ _2\"></span>re premium w<span class=\"_ _2\"></span>hen the opti<span class=\"_ _2\"></span>ons are exerc<span class=\"_ _2\"></span>ised.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup and Company pro<span class=\"_ _2\"></span>vide f<span class=\"_ _2\"></span>inance to the E<span class=\"_ _2\"></span>SOT to purchas<span class=\"_ _2\"></span>e C<span class=\"_ _0\"></span>ompa<span class=\"_ _2\"></span>ny shares in the o<span class=\"_ _2\"></span>pen ma<span class=\"_ _2\"></span>rket. Costs of r<span class=\"_ _2\"></span>unning the E<span class=\"_ _2\"></span>SOT are charge<span class=\"_ _2\"></span>d to the incom<span class=\"_ _2\"></span>e st<span class=\"_ _2\"></span>atement. T<span class=\"_ _2\"></span>he cos<span class=\"_ _2\"></span>t of shares h<span class=\"_ _2\"></span>eld by the E<span class=\"_ _2\"></span>SOT is de<span class=\"_ _2\"></span>duc<span class=\"_ _2\"></span>ted in arr<span class=\"_ _2\"></span>iving at e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>ey are exerci<span class=\"_ _2\"></span>sed by em<span class=\"_ _2\"></span>ploye<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>All shar<span class=\"_ _2\"></span>e-<span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>ed pay<span class=\"_ _2\"></span>ment cos<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>re recharg<span class=\"_ _2\"></span>ed to the t<span class=\"_ _2\"></span>rading enti<span class=\"_ _2\"></span>ties<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "23<span class=\"_ _2\"></span>. SH<span class=\"_ _2\"></span>AR<span class=\"_ _2\"></span>E C<span class=\"_ _2\"></span>AP<span class=\"_ _2\"></span>IT<span class=\"_ _0\"></span>AL A<span class=\"_ _2\"></span>ND R<span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>SE<span class=\"_ _2\"></span>RVE<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>Share capit<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span><table class=\"s w4ec h132\" id=\"_1b09a411-5303-460b-9e92-6139a9f09686\"><tr><td></td><td class=\"c n xa85 y3233 w224 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa86 y3233 w4ed h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2<span class=\"_ _2\"></span>024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n xa87 y3234 w4ee h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls170 ws184\">Number<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa88 y3234 w227 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa89 y3234 w4ef h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">N<span class=\"_ _2\"></span>umb<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8a y3234 w228 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y2fd6 w4f0 h133\"><div class=\"t m0 x1c9 h5 y3235 ff34 fs3 fc6 sc0 ls1 ws1\">All<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ted<span class=\"_ _2\"></span>, ca<span class=\"_ _2\"></span>lle<span class=\"_ _2\"></span>d up an<span class=\"_ _2\"></span>d full<span class=\"_ _2\"></span>y pai<span class=\"_ _2\"></span>d shar<span class=\"_ _2\"></span>es of 1p ea<span class=\"_ _2\"></span>ch<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls12 ws12\">Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w4f1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 and 1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8b y2fd7 w4f2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">87<span class=\"_ _14\"></span>,034<span class=\"_ _2\"></span>,903<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8c y2fd7 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8d y2fd7 w251 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsaa wsb7\">8<span class=\"_ _c\"></span>7,<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _c\"></span>3<span class=\"_ _c\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8e y2fd7 w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w4f3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Is<span class=\"_ _2\"></span>sued for c<span class=\"_ _2\"></span>ash<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8f y2fd8 w4f4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls145 ws150\">1<span class=\"_ _2\"></span>7,<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa90 y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa91 y2fd8 w466 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>26<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x29f y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w4f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025 an<span class=\"_ _2\"></span>d 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa92 y2f69 w4f6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls91 ws9c\">87<span class=\"_ _b\"></span>,0<span class=\"_ _2\"></span>52,<span class=\"_ _b\"></span>107<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa93 y2f69 wd1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa94 y2f69 w4f7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls90 wse2\">87<span class=\"_ _b\"></span>,03<span class=\"_ _2\"></span>4,9<span class=\"_ _2\"></span>03<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b5 y2f69 w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td></tr></table>The h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y shares a<span class=\"_ _2\"></span>re entitl<span class=\"_ _2\"></span>ed to recei<span class=\"_ _2\"></span>ve divi<span class=\"_ _2\"></span>dends a<span class=\"_ _2\"></span>s decl<span class=\"_ _2\"></span>ared from t<span class=\"_ _2\"></span>ime to time an<span class=\"_ _2\"></span>d are entitl<span class=\"_ _2\"></span>ed to one vo<span class=\"_ _2\"></span>te per ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y share at me<span class=\"_ _2\"></span>etings of th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>Share premiu<span class=\"_ _2\"></span>m<span class=\"_ _2d6\"> </span>During t<span class=\"_ _2\"></span>he year 1<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>,<span class=\"_ _2\"></span>204 (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: 1<span class=\"_ _b\"></span>6,526) shares we<span class=\"_ _2\"></span>re issue<span class=\"_ _2\"></span>d for cas<span class=\"_ _2\"></span>h, resulting in a<span class=\"_ _2\"></span>n increas<span class=\"_ _2\"></span>e in share prem<span class=\"_ _2\"></span>ium of \u00a30.<span class=\"_ _14\"></span>1m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.2m).<span class=\"_ _2d6\"> </span>Retained<span class=\"_ _b\"></span> earnings<span class=\"_ _2d6\"> </span>Reta<span class=\"_ _2\"></span>ined ear<span class=\"_ _2\"></span>nings have b<span class=\"_ _2\"></span>een red<span class=\"_ _2\"></span>uced by the r<span class=\"_ _2\"></span>eser<span class=\"_ _2\"></span>ve fo<span class=\"_ _2\"></span>r own share<span class=\"_ _2\"></span>s, whic<span class=\"_ _2\"></span>h consist<span class=\"_ _2\"></span>s of th<span class=\"_ _2\"></span>e cost of sha<span class=\"_ _2\"></span>res of Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex plc h<span class=\"_ _2\"></span>eld by emp<span class=\"_ _2\"></span>loyee trus<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, and are adm<span class=\"_ _2\"></span>inistere<span class=\"_ _2\"></span>d by inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent trus<span class=\"_ _2\"></span>tees<span class=\"_ _2\"></span>. The tot<span class=\"_ _2\"></span>al numb<span class=\"_ _2\"></span>er of shares h<span class=\"_ _2\"></span>eld in trus<span class=\"_ _2\"></span>t as at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 was 49,032 (30 Septe<span class=\"_ _2\"></span>mber 2024: 7<span class=\"_ _0\"></span>5,8<span class=\"_ _2\"></span>47). Distr<span class=\"_ _2\"></span>ibutio<span class=\"_ _2\"></span>n of shares fro<span class=\"_ _2\"></span>m the trus<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s is at the dis<span class=\"_ _2\"></span>creti<span class=\"_ _2\"></span>on of the tr<span class=\"_ _2\"></span>ustee<span class=\"_ _2\"></span>s. Di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds at<span class=\"_ _2\"></span>tach<span class=\"_ _2\"></span>ing to thes<span class=\"_ _2\"></span>e shares have been waiv<span class=\"_ _0\"></span>ed.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>lation reser<span class=\"_ _2\"></span>ve<span class=\"_ _2d6\"> </span>The t<span class=\"_ _2\"></span>ranslatio<span class=\"_ _2\"></span>n rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve compris<span class=\"_ _2\"></span>es all fore<span class=\"_ _2\"></span>ign exchan<span class=\"_ _2\"></span>ge dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s, since 1 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4 (as permit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 1<span class=\"_ _b\"></span>), ari<span class=\"_ _2\"></span>sing from th<span class=\"_ _2\"></span>e translati<span class=\"_ _2\"></span>on of the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s of foreign o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ons, adju<span class=\"_ _2\"></span>sted for e<span class=\"_ _2\"></span>xchange di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces ari<span class=\"_ _2\"></span>sing on intrag<span class=\"_ _2\"></span>roup mon<span class=\"_ _2\"></span>etar<span class=\"_ _2\"></span>y ite<span class=\"_ _2\"></span>ms, that<span class=\"_ _2\"></span>, in subs<span class=\"_ _2\"></span>tance, form p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s net invest<span class=\"_ _2\"></span>ment in a forei<span class=\"_ _2\"></span>gn ope<span class=\"_ _2\"></span>ration.<span class=\"_ _2d6\"> </span>Hedging reserve<span class=\"_ _2d6\"> </span>The h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>ve co<span class=\"_ _2\"></span>mpris<span class=\"_ _2\"></span>es the e<span class=\"_ _2\"></span>ffec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the cum<span class=\"_ _2\"></span>ulative n<span class=\"_ _2\"></span>et change in t<span class=\"_ _2\"></span>he fair value of c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedgi<span class=\"_ _2\"></span>ng instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s related to f<span class=\"_ _0\"></span>orecast hedged tran<span class=\"_ _0\"></span>sactions.<span class=\"_ _2d6\"> </span>Dividen<span class=\"_ _2\"></span>ds to<span class=\"_ _0\"></span> shareholde<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Dividend distr<span class=\"_ _0\"></span>ibution<span class=\"_ _2d6\"> </span>Div<span class=\"_ _2\"></span>idend d<span class=\"_ _2\"></span>istri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n to the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d as a liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in the Group\u2019s financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in which the di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds are ap<span class=\"_ _2\"></span>proved.<span class=\"_ _2d6\"> </span><table class=\"s w330 h134\" id=\"_ccefcd46-e2fd-4fbe-8057-c73eb6bdb04d\"><tr><td></td><td class=\"t m0 x20b h2b y3236 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3236 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3237 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3237 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"t m0 x20d h5 y3238 ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>023<span class=\"_ _1e1\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y3036 w4f8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd paid F<span class=\"_ _2\"></span>ebrua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>4 at 46.<span class=\"_ _b\"></span>14p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa95 y3036 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa96 y3036 w4f9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>0.<span class=\"_ _b\"></span>1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3239 ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>024<span class=\"_ _1e1\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w4fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Interim d<span class=\"_ _2\"></span>ivid<span class=\"_ _2\"></span>end pai<span class=\"_ _2\"></span>d June 2024 at 1<span class=\"_ _b\"></span>3.42p per ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa97 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa98 y2f94 w4fb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w4fc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd paid F<span class=\"_ _2\"></span>ebrua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>5 at 46<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>4<span class=\"_ _2\"></span>p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa99 y2fd6 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x326 y2fd6 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y323a ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd8 w4fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Interim d<span class=\"_ _2\"></span>ivid<span class=\"_ _2\"></span>end pai<span class=\"_ _2\"></span>d June 2025 at 1<span class=\"_ _b\"></span>3.42p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9a y2fd8 w27b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls13 ws13\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9b y2fd8 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n xa9c y2f69 w4fd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls5 ws4\">51.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9d y2f69 w4fe he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls5a ws61\">51.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>A final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of 2025 of \u00a3<span class=\"_ _0\"></span>40.<span class=\"_ _2\"></span>2m (46.<span class=\"_ _b\"></span>14p per ordina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y share) has bee<span class=\"_ _2\"></span>n recomm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d by the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs for ap<span class=\"_ _2\"></span>proval at th<span class=\"_ _2\"></span>e Annual G<span class=\"_ _2\"></span>eneral M<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>ing in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2026. The<span class=\"_ _2\"></span>se finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s do n<span class=\"_ _2\"></span>ot refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t this div<span class=\"_ _2\"></span>idend<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "<div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws26 gs49a\">Share capit<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></div><div class=\"gs49b\"><table class=\"s w4ec h132\" id=\"_1b09a411-5303-460b-9e92-6139a9f09686\"><tr><td></td><td class=\"c n xa85 y3233 w224 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xa86 y3233 w4ed h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2<span class=\"_ _2\"></span>024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n xa87 y3234 w4ee h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls170 ws184\">Number<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa88 y3234 w227 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa89 y3234 w4ef h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1 ws1\">N<span class=\"_ _2\"></span>umb<span class=\"_ _2\"></span>er<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8a y3234 w228 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c x210 y2fd6 w4f0 h133\"><div class=\"t m0 x1c9 h5 y3235 ff34 fs3 fc6 sc0 ls1 ws1\">All<span class=\"_ _2\"></span>ot<span class=\"_ _2\"></span>ted<span class=\"_ _2\"></span>, ca<span class=\"_ _2\"></span>lle<span class=\"_ _2\"></span>d up an<span class=\"_ _2\"></span>d full<span class=\"_ _2\"></span>y pai<span class=\"_ _2\"></span>d shar<span class=\"_ _2\"></span>es of 1p ea<span class=\"_ _2\"></span>ch<span class=\"_ _2d6\"> </span></div><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls12 ws12\">Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _2d6\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd7 w4f1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">At 1 Oc<span class=\"_ _2\"></span>tobe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4 and 1 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 2023<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8b y2fd7 w4f2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">87<span class=\"_ _14\"></span>,034<span class=\"_ _2\"></span>,903<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8c y2fd7 w1df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8d y2fd7 w251 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsaa wsb7\">8<span class=\"_ _c\"></span>7,<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>1<span class=\"_ _2\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _c\"></span>3<span class=\"_ _c\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8e y2fd7 w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w4f3 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Is<span class=\"_ _2\"></span>sued for c<span class=\"_ _2\"></span>ash<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa8f y2fd8 w4f4 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls145 ws150\">1<span class=\"_ _2\"></span>7,<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa90 y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa91 y2fd8 w466 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls20 ws20\">16<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>26<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x29f y2fd8 w27 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w4f5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc6 sc0 ls1 ws1\">At 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025 an<span class=\"_ _2\"></span>d 30 S<span class=\"_ _2\"></span>ept<span class=\"_ _2\"></span>emb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa92 y2f69 w4f6 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls91 ws9c\">87<span class=\"_ _b\"></span>,0<span class=\"_ _2\"></span>52,<span class=\"_ _b\"></span>107<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa93 y2f69 wd1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">0.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa94 y2f69 w4f7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls90 wse2\">87<span class=\"_ _b\"></span>,03<span class=\"_ _2\"></span>4,9<span class=\"_ _2\"></span>03<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6b5 y2f69 w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs49c\">The h<span class=\"_ _2\"></span>olde<span class=\"_ _2\"></span>rs of or<span class=\"_ _2\"></span>dinar<span class=\"_ _2\"></span>y shares a<span class=\"_ _2\"></span>re entitl<span class=\"_ _2\"></span>ed to recei<span class=\"_ _2\"></span>ve divi<span class=\"_ _2\"></span>dends a<span class=\"_ _2\"></span>s decl<span class=\"_ _2\"></span>ared from t<span class=\"_ _2\"></span>ime to time an<span class=\"_ _2\"></span>d are entitl<span class=\"_ _2\"></span>ed to one vo<span class=\"_ _2\"></span>te per ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y share </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs49d\">at me<span class=\"_ _2\"></span>etings of th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws26 gs49f\">Share premiu<span class=\"_ _2\"></span>m<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a0\">During t<span class=\"_ _2\"></span>he year 1<span class=\"_ _0\"></span>7<span class=\"_ _14\"></span>,<span class=\"_ _2\"></span>204 (F<span class=\"_ _c\"></span>Y 202<span class=\"_ _0\"></span>4: 1<span class=\"_ _b\"></span>6,526) shares we<span class=\"_ _2\"></span>re issue<span class=\"_ _2\"></span>d for cas<span class=\"_ _2\"></span>h, resulting in a<span class=\"_ _2\"></span>n increas<span class=\"_ _2\"></span>e in share prem<span class=\"_ _2\"></span>ium of \u00a30.<span class=\"_ _14\"></span>1m (F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>0.2m).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls8 ws59 gs4a1\">Retained<span class=\"_ _b\"></span> earnings<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a2\">Reta<span class=\"_ _2\"></span>ined ear<span class=\"_ _2\"></span>nings have b<span class=\"_ _2\"></span>een red<span class=\"_ _2\"></span>uced by the r<span class=\"_ _2\"></span>eser<span class=\"_ _2\"></span>ve fo<span class=\"_ _2\"></span>r own share<span class=\"_ _2\"></span>s, whic<span class=\"_ _2\"></span>h consist<span class=\"_ _2\"></span>s of th<span class=\"_ _2\"></span>e cost of sha<span class=\"_ _2\"></span>res of Vi<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>rex plc h<span class=\"_ _2\"></span>eld by emp<span class=\"_ _2\"></span>loyee </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a3\">trus<span class=\"_ _2\"></span>ts<span class=\"_ _2\"></span>, and are adm<span class=\"_ _2\"></span>inistere<span class=\"_ _2\"></span>d by inde<span class=\"_ _2\"></span>pend<span class=\"_ _2\"></span>ent trus<span class=\"_ _2\"></span>tees<span class=\"_ _2\"></span>. The tot<span class=\"_ _2\"></span>al numb<span class=\"_ _2\"></span>er of shares h<span class=\"_ _2\"></span>eld in trus<span class=\"_ _2\"></span>t as at 30 S<span class=\"_ _2\"></span>eptem<span class=\"_ _2\"></span>ber 2025 was 49,032 (30 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a4\">Septe<span class=\"_ _2\"></span>mber 2024: 7<span class=\"_ _0\"></span>5,8<span class=\"_ _2\"></span>47). Distr<span class=\"_ _2\"></span>ibutio<span class=\"_ _2\"></span>n of shares fro<span class=\"_ _2\"></span>m the trus<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s is at the dis<span class=\"_ _2\"></span>creti<span class=\"_ _2\"></span>on of the tr<span class=\"_ _2\"></span>ustee<span class=\"_ _2\"></span>s. Di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds at<span class=\"_ _2\"></span>tach<span class=\"_ _2\"></span>ing to thes<span class=\"_ _2\"></span>e shares have </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6f ws6e gs4a5\">been waiv<span class=\"_ _0\"></span>ed.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls25 ws26 gs4a6\">T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>lation reser<span class=\"_ _2\"></span>ve<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a7\">The t<span class=\"_ _2\"></span>ranslatio<span class=\"_ _2\"></span>n rese<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ve compris<span class=\"_ _2\"></span>es all fore<span class=\"_ _2\"></span>ign exchan<span class=\"_ _2\"></span>ge dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s, since 1 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>4 (as permit<span class=\"_ _2\"></span>ted by I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 1<span class=\"_ _b\"></span>), ari<span class=\"_ _2\"></span>sing from th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a8\">translati<span class=\"_ _2\"></span>on of the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s of foreign o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>ons, adju<span class=\"_ _2\"></span>sted for e<span class=\"_ _2\"></span>xchange di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nces ari<span class=\"_ _2\"></span>sing on intrag<span class=\"_ _2\"></span>roup mon<span class=\"_ _2\"></span>etar<span class=\"_ _2\"></span>y ite<span class=\"_ _2\"></span>ms, that<span class=\"_ _2\"></span>, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4a9\">in subs<span class=\"_ _2\"></span>tance, form p<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>t of the entit<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>\u2019s net invest<span class=\"_ _2\"></span>ment in a forei<span class=\"_ _2\"></span>gn ope<span class=\"_ _2\"></span>ration.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls10 ws17 gs431\">Hedging reserve<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs432\">The h<span class=\"_ _2\"></span>edgin<span class=\"_ _2\"></span>g reser<span class=\"_ _2\"></span>ve co<span class=\"_ _2\"></span>mpris<span class=\"_ _2\"></span>es the e<span class=\"_ _2\"></span>ffec<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ve por<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>on of the cum<span class=\"_ _2\"></span>ulative n<span class=\"_ _2\"></span>et change in t<span class=\"_ _2\"></span>he fair value of c<span class=\"_ _2\"></span>ash flo<span class=\"_ _2\"></span>w hedgi<span class=\"_ _2\"></span>ng instr<span class=\"_ _2\"></span>ument<span class=\"_ _2\"></span>s related </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls12 ws12 gs433\">to f<span class=\"_ _0\"></span>orecast hedged tran<span class=\"_ _0\"></span>sactions.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Dividen<span class=\"_ _2\"></span>ds to<span class=\"_ _0\"></span> shareholde<span class=\"_ _2\"></span>rs<span class=\"_ _2d6\"> </span>Dividend distr<span class=\"_ _0\"></span>ibution<span class=\"_ _2d6\"> </span>Div<span class=\"_ _2\"></span>idend d<span class=\"_ _2\"></span>istri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n to the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d as a liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in the Group\u2019s financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in which the di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds are ap<span class=\"_ _2\"></span>proved.<span class=\"_ _2d6\"> </span><table class=\"s w330 h134\" id=\"_ccefcd46-e2fd-4fbe-8057-c73eb6bdb04d\"><tr><td></td><td class=\"t m0 x20b h2b y3236 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3236 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3237 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3237 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"t m0 x20d h5 y3238 ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>023<span class=\"_ _1e1\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y3036 w4f8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd paid F<span class=\"_ _2\"></span>ebrua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>4 at 46.<span class=\"_ _b\"></span>14p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa95 y3036 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa96 y3036 w4f9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>0.<span class=\"_ _b\"></span>1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y3239 ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>024<span class=\"_ _1e1\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2f94 w4fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Interim d<span class=\"_ _2\"></span>ivid<span class=\"_ _2\"></span>end pai<span class=\"_ _2\"></span>d June 2024 at 1<span class=\"_ _b\"></span>3.42p per ord<span class=\"_ _2\"></span>inar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa97 y2f94 w27 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa98 y2f94 w4fb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscb wsdb\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd6 w4fc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd paid F<span class=\"_ _2\"></span>ebrua<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y 202<span class=\"_ _0\"></span>5 at 46<span class=\"_ _2\"></span>.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>4<span class=\"_ _2\"></span>p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa99 y2fd6 w98 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _1\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x326 y2fd6 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x20d h5 y323a ff34 fs3 fc6 sc0 ls1 ws1\">Y<span class=\"_ _b\"></span>e<span class=\"_ _2\"></span>ar en<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>d 30 Se<span class=\"_ _2\"></span>pte<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>er 2<span class=\"_ _2\"></span>025<span class=\"_ _2d6\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x210 y2fd8 w4fa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2013 Interim d<span class=\"_ _2\"></span>ivid<span class=\"_ _2\"></span>end pai<span class=\"_ _2\"></span>d June 2025 at 1<span class=\"_ _b\"></span>3.42p per o<span class=\"_ _2\"></span>rdinar<span class=\"_ _2\"></span>y share<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9a y2fd8 w27b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls13 ws13\">11<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9b y2fd8 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n xa9c y2f69 w4fd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls5 ws4\">51.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9d y2f69 w4fe he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls5a ws61\">51.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>A final di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd in resp<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>t of 2025 of \u00a3<span class=\"_ _0\"></span>40.<span class=\"_ _2\"></span>2m (46.<span class=\"_ _b\"></span>14p per ordina<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y share) has bee<span class=\"_ _2\"></span>n recomm<span class=\"_ _2\"></span>ende<span class=\"_ _2\"></span>d by the Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs for ap<span class=\"_ _2\"></span>proval at th<span class=\"_ _2\"></span>e Annual G<span class=\"_ _2\"></span>eneral M<span class=\"_ _2\"></span>eet<span class=\"_ _2\"></span>ing in Fe<span class=\"_ _2\"></span>bruar<span class=\"_ _2\"></span>y 2026. The<span class=\"_ _2\"></span>se finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s do n<span class=\"_ _2\"></span>ot refle<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t this div<span class=\"_ _2\"></span>idend<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>17<span class=\"_ _2\"></span>2<span class=\"_ _d\"> </span><span class=\"ls47 ws47\">Victrex plc<span class=\"ff33 ls1 ws1\"> \u2013 Annu<span class=\"_ _2\"></span>al Rep<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span>t</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "Dividend distr<span class=\"_ _0\"></span>ibution<span class=\"_ _2d6\"> </span>Div<span class=\"_ _2\"></span>idend d<span class=\"_ _2\"></span>istri<span class=\"_ _2\"></span>butio<span class=\"_ _2\"></span>n to the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s shareho<span class=\"_ _2\"></span>lder<span class=\"_ _2\"></span>s is re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d as a liabil<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y in the Group\u2019s financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s in the p<span class=\"_ _2\"></span>erio<span class=\"_ _2\"></span>d in which the di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nds are ap<span class=\"_ _2\"></span>proved.<span class=\"_ _2d6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "<div class=\"t m0 h4 ff31 fs2 fc6 sc0 ls5 ws1 gs4af\">24<span class=\"_ _c\"></span>. RE<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>ATED PAR<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>Y TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NSAC<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 ls5 ws1 gs4b0\">Id<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>tit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b1\">T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the Company and i<span class=\"_ _2\"></span>ts sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es, w<span class=\"_ _2\"></span>hich are rela<span class=\"_ _2\"></span>ted par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es, have be<span class=\"_ _2\"></span>en elimina<span class=\"_ _2\"></span>ted on cons<span class=\"_ _2\"></span>olidat<span class=\"_ _2\"></span>ion and s<span class=\"_ _2\"></span>o are only<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b2\">discl<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d for the Company<span class=\"_ _2\"></span>\u2019s financial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts.</div><div class=\"gs4b3\"><table class=\"s w1ad h135\" id=\"_7232ce05-97e6-49fd-afb2-ff79fc25685e\"><tr><td></td><td class=\"t m0 x238 h2a y323b ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _2b1\"> </span><span class=\"lsc0 wsd0\">Compan<span class=\"_ _0\"></span>y<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x231 h2b y323c ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y323c ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y323d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y323d ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y323e ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>din<span class=\"_ _2\"></span>g tran<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s wit<span class=\"_ _2\"></span>h sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>iari<span class=\"_ _2\"></span>es<span class=\"_ _23e\"> </span><span class=\"fc4\"> <span class=\"_ _1fa\"> </span></span><span class=\"fc4\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y300d w4ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Adminis<span class=\"_ _2\"></span>trativ<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enses p<span class=\"_ _2\"></span>aid on th<span class=\"_ _2\"></span>e Company\u2019s behal<span class=\"_ _2\"></span>f by subsidia<span class=\"_ _2\"></span>ries<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98b y300d w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9e y300d wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y317e ff34 fs3 fc6 sc0 ls1 ws1\">Fina<span class=\"_ _2\"></span>nci<span class=\"_ _2\"></span>ng tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns wit<span class=\"_ _2\"></span>h sub<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>ies<span class=\"_ _2b3\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span></span><span class=\"fc4\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w500 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Div<span class=\"_ _2\"></span>idend<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved from sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es (net of wit<span class=\"_ _2\"></span>hholdin<span class=\"_ _2\"></span>g ta<span class=\"_ _2\"></span>x)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa80 y317f w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9f y317f w423 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w501 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash trans<span class=\"_ _2\"></span>fers re<span class=\"_ _2\"></span>ceived f<span class=\"_ _2\"></span>rom subsid<span class=\"_ _2\"></span>iarie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa0 y3010 w502 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls79 ws1d\">55.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa1 y3010 w38 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">58.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w503 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash trans<span class=\"_ _2\"></span>fers ma<span class=\"_ _2\"></span>de to subsid<span class=\"_ _2\"></span>iarie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa2 y2f69 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cf y2f69 w14f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b4\">Amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble from su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies are dis<span class=\"_ _2\"></span>clos<span class=\"_ _2\"></span>ed in note 15.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b5\">The G<span class=\"_ _2\"></span>roup\u2019s retirement b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>it plans are re<span class=\"_ _2\"></span>lated par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es and th<span class=\"_ _2\"></span>e Group\u2019s and Company\u2019s trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith them a<span class=\"_ _2\"></span>re discl<span class=\"_ _2\"></span>osed i<span class=\"_ _2\"></span>n note 1<span class=\"_ _0\"></span>8.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b6\">Det<span class=\"_ _2\"></span>ails of trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions d<span class=\"_ _2\"></span>uring the ye<span class=\"_ _2\"></span>ar relating to t<span class=\"_ _2\"></span>he Company\u2019s inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s can b<span class=\"_ _2\"></span>e found in note 1<span class=\"_ _0\"></span>2.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b7\">During t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r year the G<span class=\"_ _2\"></span>roup fully im<span class=\"_ _2\"></span>paired it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in asso<span class=\"_ _2\"></span>ciate, Bond 3<span class=\"_ _2\"></span>D High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance Technolo<span class=\"_ _2\"></span>gy BV (\u2018B<span class=\"_ _2\"></span>ond\u2019<span class=\"_ _2\"></span>), with the fair<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b8\">value of th<span class=\"_ _2\"></span>e loans du<span class=\"_ _2\"></span>e from Bo<span class=\"_ _2\"></span>nd also re<span class=\"_ _2\"></span>duced to \u00a3nil. On 3<span class=\"_ _2\"></span>0 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4 Bond wa<span class=\"_ _2\"></span>s liquidate<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ere were no s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f material to Bo<span class=\"_ _2\"></span>nd<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4b9\">in F<span class=\"_ _2\"></span>Y 2025 prior to it<span class=\"_ _2\"></span>s liquid<span class=\"_ _2\"></span>ation (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>,00<span class=\"_ _2\"></span>0).<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc6 sc0 lsc ws77 gs4ba\">T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s with k<span class=\"_ _b\"></span>ey management per<span class=\"_ _2\"></span>sonnel<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4bb\">The key mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt of the Group a<span class=\"_ _2\"></span>nd Company is tho<span class=\"_ _2\"></span>se pe<span class=\"_ _2\"></span>opl<span class=\"_ _2\"></span>e having auth<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y and re<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nsibilit<span class=\"_ _2\"></span>y for plan<span class=\"_ _2\"></span>ning, direc<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g and control<span class=\"_ _2\"></span>ling<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4bc\">the ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es of the Gro<span class=\"_ _2\"></span>up and consis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of the Bo<span class=\"_ _2\"></span>ard of Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls6 ws5 gs4bd\">C<span class=\"_ _0\"></span>ompensation of k<span class=\"_ _0\"></span>ey management<span class=\"_ _0\"></span> personnel is shown in the table below:<span class=\"_ _2d6\"> </span></div><div class=\"gs4be\"><table class=\"s w504 h136\" id=\"_ebf8866a-6ac3-4e1c-89cc-0107c79e8f3f\"><tr><td></td><td class=\"t m0 x231 h2b y323f ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y323f ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3240 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x754 h2a y3240 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w505 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Short-term employment benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa3 y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa4 y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w506 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Post-employm<span class=\"_ _2\"></span>ent benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa5 y2fd8 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa6 y2fd8 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98f y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls12 ws12 gs4bf\">More detailed in<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>tion conc<span class=\"_ _0\"></span>erning<span class=\"_ _0\"></span> Directors\u2019 rem<span class=\"_ _0\"></span>uneration<span class=\"_ _0\"></span>, inc<span class=\"_ _0\"></span>ludin<span class=\"_ _0\"></span>g non-c<span class=\"_ _2\"></span>ash benefits and<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>ributions<span class=\"_ _0\"></span> to post<span class=\"_ _0\"></span>-employment defined<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c0\">ben<span class=\"_ _2\"></span>efit plans<span class=\"_ _2\"></span>, is given in t<span class=\"_ _2\"></span>he Dire<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>n page<span class=\"_ _2\"></span>s 1<span class=\"_ _0\"></span>07 to 1<span class=\"_ _14\"></span>16.<span class=\"_ _2d6\"> </span> </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c1\">Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s of the Compa<span class=\"_ _2\"></span>ny control 0.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g shares of th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>, deta<span class=\"_ _2\"></span>ils of which a<span class=\"_ _2\"></span>re given o<span class=\"_ _2\"></span>n page 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c2\">Det<span class=\"_ _2\"></span>ails of Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs\u2019 ind<span class=\"_ _2\"></span>emniti<span class=\"_ _2\"></span>es are gi<span class=\"_ _2\"></span>ven on pag<span class=\"_ _2\"></span>e 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "24<span class=\"_ _c\"></span>. RE<span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>ATED PAR<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>Y TR<span class=\"_ _2\"></span>A<span class=\"_ _2\"></span>NSAC<span class=\"_ _2\"></span>TI<span class=\"_ _2\"></span>ON<span class=\"_ _2\"></span>S<span class=\"_ _2d6\"> </span>Id<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>tit<span class=\"_ _2\"></span>y o<span class=\"_ _2\"></span>f re<span class=\"_ _2\"></span>late<span class=\"_ _2\"></span>d pa<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>rans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns bet<span class=\"_ _2\"></span>we<span class=\"_ _2\"></span>en the Company and i<span class=\"_ _2\"></span>ts sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es, w<span class=\"_ _2\"></span>hich are rela<span class=\"_ _2\"></span>ted par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es, have be<span class=\"_ _2\"></span>en elimina<span class=\"_ _2\"></span>ted on cons<span class=\"_ _2\"></span>olidat<span class=\"_ _2\"></span>ion and s<span class=\"_ _2\"></span>o are only<span class=\"_ _2d6\"> </span>discl<span class=\"_ _2\"></span>ose<span class=\"_ _2\"></span>d for the Company<span class=\"_ _2\"></span>\u2019s financial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts.<table class=\"s w1ad h135\" id=\"_7232ce05-97e6-49fd-afb2-ff79fc25685e\"><tr><td></td><td class=\"t m0 x238 h2a y323b ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _2b1\"> </span><span class=\"lsc0 wsd0\">Compan<span class=\"_ _0\"></span>y<span class=\"_ _2d6\"> </span></span></td><td></td></tr><tr><td></td><td class=\"t m0 x231 h2b y323c ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y323c ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y323d ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y323d ff33 fs12 fc4 sc0 ls1c1 ws1d5\">\u00a3m<span class=\"_ _2d6\"> </span></td></tr><tr><td class=\"t m0 x238 h5 y323e ff34 fs3 fc6 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ra<span class=\"_ _2\"></span>din<span class=\"_ _2\"></span>g tran<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ion<span class=\"_ _2\"></span>s wit<span class=\"_ _2\"></span>h sub<span class=\"_ _2\"></span>sid<span class=\"_ _2\"></span>iari<span class=\"_ _2\"></span>es<span class=\"_ _23e\"> </span><span class=\"fc4\"> <span class=\"_ _1fa\"> </span></span><span class=\"fc4\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y300d w4ff he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Adminis<span class=\"_ _2\"></span>trativ<span class=\"_ _2\"></span>e exp<span class=\"_ _2\"></span>enses p<span class=\"_ _2\"></span>aid on th<span class=\"_ _2\"></span>e Company\u2019s behal<span class=\"_ _2\"></span>f by subsidia<span class=\"_ _2\"></span>ries<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98b y300d w1e7 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls72 ws79\">0.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9e y300d wd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">0.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"t m0 x238 h5 y317e ff34 fs3 fc6 sc0 ls1 ws1\">Fina<span class=\"_ _2\"></span>nci<span class=\"_ _2\"></span>ng tra<span class=\"_ _2\"></span>nsa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns wit<span class=\"_ _2\"></span>h sub<span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>diar<span class=\"_ _2\"></span>ies<span class=\"_ _2b3\"> </span><span class=\"fc4\"> <span class=\"_ _17e\"> </span></span><span class=\"fc4\"><span class=\"ff33\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x210 y317f w500 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Div<span class=\"_ _2\"></span>idend<span class=\"_ _2\"></span>s recei<span class=\"_ _2\"></span>ved from sub<span class=\"_ _2\"></span>sidiari<span class=\"_ _2\"></span>es (net of wit<span class=\"_ _2\"></span>hholdin<span class=\"_ _2\"></span>g ta<span class=\"_ _2\"></span>x)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa80 y317f w306 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _1\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xa9f y317f w423 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls97 ws114\">4<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w501 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash trans<span class=\"_ _2\"></span>fers re<span class=\"_ _2\"></span>ceived f<span class=\"_ _2\"></span>rom subsid<span class=\"_ _2\"></span>iarie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa0 y3010 w502 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls79 ws1d\">55.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa1 y3010 w38 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">58.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w503 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Cash trans<span class=\"_ _2\"></span>fers ma<span class=\"_ _2\"></span>de to subsid<span class=\"_ _2\"></span>iarie<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa2 y2f69 w123 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">4.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x6cf y2f69 w14f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">6<span class=\"_ _2\"></span>.9<span class=\"_ _2d6\"> </span></div></td></tr></table>Amo<span class=\"_ _2\"></span>unts re<span class=\"_ _2\"></span>ceiva<span class=\"_ _2\"></span>ble from su<span class=\"_ _2\"></span>bsidiar<span class=\"_ _2\"></span>ies are dis<span class=\"_ _2\"></span>clos<span class=\"_ _2\"></span>ed in note 15.<span class=\"_ _2d6\"> </span>The G<span class=\"_ _2\"></span>roup\u2019s retirement b<span class=\"_ _2\"></span>enef<span class=\"_ _2\"></span>it plans are re<span class=\"_ _2\"></span>lated par<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>es and th<span class=\"_ _2\"></span>e Group\u2019s and Company\u2019s trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions w<span class=\"_ _2\"></span>ith them a<span class=\"_ _2\"></span>re discl<span class=\"_ _2\"></span>osed i<span class=\"_ _2\"></span>n note 1<span class=\"_ _0\"></span>8.<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ails of trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions d<span class=\"_ _2\"></span>uring the ye<span class=\"_ _2\"></span>ar relating to t<span class=\"_ _2\"></span>he Company\u2019s inves<span class=\"_ _2\"></span>tment<span class=\"_ _2\"></span>s in subsi<span class=\"_ _2\"></span>diarie<span class=\"_ _2\"></span>s can b<span class=\"_ _2\"></span>e found in note 1<span class=\"_ _0\"></span>2.<span class=\"_ _2d6\"> </span>During t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r year the G<span class=\"_ _2\"></span>roup fully im<span class=\"_ _2\"></span>paired it<span class=\"_ _2\"></span>s inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in asso<span class=\"_ _2\"></span>ciate, Bond 3<span class=\"_ _2\"></span>D High P<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance Technolo<span class=\"_ _2\"></span>gy BV (\u2018B<span class=\"_ _2\"></span>ond\u2019<span class=\"_ _2\"></span>), with the fair<span class=\"_ _2d6\"> </span>value of th<span class=\"_ _2\"></span>e loans du<span class=\"_ _2\"></span>e from Bo<span class=\"_ _2\"></span>nd also re<span class=\"_ _2\"></span>duced to \u00a3nil. On 3<span class=\"_ _2\"></span>0 Oc<span class=\"_ _2\"></span>tob<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4 Bond wa<span class=\"_ _2\"></span>s liquidate<span class=\"_ _2\"></span>d. Th<span class=\"_ _2\"></span>ere were no s<span class=\"_ _2\"></span>ales o<span class=\"_ _2\"></span>f material to Bo<span class=\"_ _2\"></span>nd<span class=\"_ _2d6\"> </span>in F<span class=\"_ _2\"></span>Y 2025 prior to it<span class=\"_ _2\"></span>s liquid<span class=\"_ _2\"></span>ation (<span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>Y 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>,00<span class=\"_ _2\"></span>0).<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s with k<span class=\"_ _b\"></span>ey management per<span class=\"_ _2\"></span>sonnel<span class=\"_ _2d6\"> </span>The key mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt of the Group a<span class=\"_ _2\"></span>nd Company is tho<span class=\"_ _2\"></span>se pe<span class=\"_ _2\"></span>opl<span class=\"_ _2\"></span>e having auth<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y and re<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nsibilit<span class=\"_ _2\"></span>y for plan<span class=\"_ _2\"></span>ning, direc<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g and control<span class=\"_ _2\"></span>ling<span class=\"_ _2d6\"> </span>the ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es of the Gro<span class=\"_ _2\"></span>up and consis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of the Bo<span class=\"_ _2\"></span>ard of Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ompensation of k<span class=\"_ _0\"></span>ey management<span class=\"_ _0\"></span> personnel is shown in the table below:<span class=\"_ _2d6\"> </span><table class=\"s w504 h136\" id=\"_ebf8866a-6ac3-4e1c-89cc-0107c79e8f3f\"><tr><td></td><td class=\"t m0 x231 h2b y323f ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y323f ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3240 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x754 h2a y3240 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w505 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Short-term employment benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa3 y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa4 y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w506 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Post-employm<span class=\"_ _2\"></span>ent benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa5 y2fd8 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa6 y2fd8 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98f y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table>More detailed in<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>tion conc<span class=\"_ _0\"></span>erning<span class=\"_ _0\"></span> Directors\u2019 rem<span class=\"_ _0\"></span>uneration<span class=\"_ _0\"></span>, inc<span class=\"_ _0\"></span>ludin<span class=\"_ _0\"></span>g non-c<span class=\"_ _2\"></span>ash benefits and<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>ributions<span class=\"_ _0\"></span> to post<span class=\"_ _0\"></span>-employment defined<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit plans<span class=\"_ _2\"></span>, is given in t<span class=\"_ _2\"></span>he Dire<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>n page<span class=\"_ _2\"></span>s 1<span class=\"_ _0\"></span>07 to 1<span class=\"_ _14\"></span>16.<span class=\"_ _2d6\"> </span>Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s of the Compa<span class=\"_ _2\"></span>ny control 0.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g shares of th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>, deta<span class=\"_ _2\"></span>ils of which a<span class=\"_ _2\"></span>re given o<span class=\"_ _2\"></span>n page 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ails of Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs\u2019 ind<span class=\"_ _2\"></span>emniti<span class=\"_ _2\"></span>es are gi<span class=\"_ _2\"></span>ven on pag<span class=\"_ _2\"></span>e 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "T<span class=\"_ _b\"></span>ransa<span class=\"_ _2\"></span>ction<span class=\"_ _2\"></span>s with k<span class=\"_ _b\"></span>ey management per<span class=\"_ _2\"></span>sonnel<span class=\"_ _2d6\"> </span>The key mana<span class=\"_ _2\"></span>geme<span class=\"_ _2\"></span>nt of the Group a<span class=\"_ _2\"></span>nd Company is tho<span class=\"_ _2\"></span>se pe<span class=\"_ _2\"></span>opl<span class=\"_ _2\"></span>e having auth<span class=\"_ _2\"></span>orit<span class=\"_ _2\"></span>y and re<span class=\"_ _2\"></span>spo<span class=\"_ _2\"></span>nsibilit<span class=\"_ _2\"></span>y for plan<span class=\"_ _2\"></span>ning, direc<span class=\"_ _2\"></span>tin<span class=\"_ _2\"></span>g and control<span class=\"_ _2\"></span>ling<span class=\"_ _2d6\"> </span>the ac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>viti<span class=\"_ _2\"></span>es of the Gro<span class=\"_ _2\"></span>up and consis<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s of the Bo<span class=\"_ _2\"></span>ard of Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>C<span class=\"_ _0\"></span>ompensation of k<span class=\"_ _0\"></span>ey management<span class=\"_ _0\"></span> personnel is shown in the table below:<span class=\"_ _2d6\"> </span><table class=\"s w504 h136\" id=\"_ebf8866a-6ac3-4e1c-89cc-0107c79e8f3f\"><tr><td></td><td class=\"t m0 x231 h2b y323f ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y323f ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3240 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x754 h2a y3240 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y2fd7 w505 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Short-term employment benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa3 y2fd7 w123 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls117 ws11f\">2.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa4 y2fd7 w85 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2fd8 w506 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Post-employm<span class=\"_ _2\"></span>ent benefits<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa5 y2fd8 w1e7 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaa6 y2fd8 w121 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">0<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td></td><td class=\"c n x529 y2f69 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x98f y2f69 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr></table>More detailed in<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>tion conc<span class=\"_ _0\"></span>erning<span class=\"_ _0\"></span> Directors\u2019 rem<span class=\"_ _0\"></span>uneration<span class=\"_ _0\"></span>, inc<span class=\"_ _0\"></span>ludin<span class=\"_ _0\"></span>g non-c<span class=\"_ _2\"></span>ash benefits and<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>ributions<span class=\"_ _0\"></span> to post<span class=\"_ _0\"></span>-employment defined<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit plans<span class=\"_ _2\"></span>, is given in t<span class=\"_ _2\"></span>he Dire<span class=\"_ _2\"></span>ctor<span class=\"_ _2\"></span>s\u2019 remun<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n repor<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>n page<span class=\"_ _2\"></span>s 1<span class=\"_ _0\"></span>07 to 1<span class=\"_ _14\"></span>16.<span class=\"_ _2d6\"> </span>Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s of the Compa<span class=\"_ _2\"></span>ny control 0.<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>% of the votin<span class=\"_ _2\"></span>g shares of th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>, deta<span class=\"_ _2\"></span>ils of which a<span class=\"_ _2\"></span>re given o<span class=\"_ _2\"></span>n page 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>Det<span class=\"_ _2\"></span>ails of Dire<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>rs\u2019 ind<span class=\"_ _2\"></span>emniti<span class=\"_ _2\"></span>es are gi<span class=\"_ _2\"></span>ven on pag<span class=\"_ _2\"></span>e 1<span class=\"_ _b\"></span>1<span class=\"_ _b\"></span>7<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "25<span class=\"_ _2\"></span>. E<span class=\"_ _2\"></span>XCH<span class=\"_ _2\"></span>AN<span class=\"_ _2\"></span>GE R<span class=\"_ _2\"></span>ATES<span class=\"_ _2d6\"> </span>Foreign cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y translation<span class=\"_ _2d6\"> </span>Func<span class=\"_ _2\"></span>tional and present<span class=\"_ _2\"></span>ation curren<span class=\"_ _2\"></span>cy<span class=\"_ _2d6\"> </span>Items in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in the finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of ea<span class=\"_ _2\"></span>ch of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s entiti<span class=\"_ _2\"></span>es are me<span class=\"_ _2\"></span>asured usin<span class=\"_ _2\"></span>g the curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y of the prim<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y econo<span class=\"_ _2\"></span>mic environm<span class=\"_ _2\"></span>ent in whi<span class=\"_ _2\"></span>ch the enti<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>d (the \u2018func<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>onal curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y\u2019). T<span class=\"_ _2\"></span>he conso<span class=\"_ _2\"></span>lidated f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are pres<span class=\"_ _2\"></span>ented in Sterling, which i<span class=\"_ _2\"></span>s the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l and pres<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span>T<span class=\"_ _b\"></span>ransactions<span class=\"_ _0\"></span> and b<span class=\"_ _0\"></span>alances<span class=\"_ _2d6\"> </span>Fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions are tra<span class=\"_ _2\"></span>nslated into the f<span class=\"_ _2\"></span>unc<span class=\"_ _2\"></span>tional cu<span class=\"_ _2\"></span>rrenc<span class=\"_ _2\"></span>y using t<span class=\"_ _2\"></span>he exchang<span class=\"_ _2\"></span>e rate prevailin<span class=\"_ _2\"></span>g on the date<span class=\"_ _2\"></span>s of the trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. Forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es result<span class=\"_ _2\"></span>ing from th<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of such trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns and from th<span class=\"_ _2\"></span>e retranslat<span class=\"_ _2\"></span>ion to bala<span class=\"_ _2\"></span>nce shee<span class=\"_ _2\"></span>t date exchang<span class=\"_ _2\"></span>e rates of mo<span class=\"_ _2\"></span>neta<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies d<span class=\"_ _2\"></span>enominate<span class=\"_ _2\"></span>d in foreign c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, except w<span class=\"_ _2\"></span>hen de<span class=\"_ _2\"></span>ferred in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as qualif<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dges<span class=\"_ _2\"></span>. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, where an e<span class=\"_ _2\"></span>xchange di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce aris<span class=\"_ _2\"></span>es on an intra<span class=\"_ _2\"></span>group mone<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>y ite<span class=\"_ _2\"></span>m that, in subs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce, forms par<span class=\"_ _2\"></span>t of the e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y\u2019s net inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in a foreign op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on, thes<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are recog<span class=\"_ _2\"></span>nised in ot<span class=\"_ _2\"></span>her compre<span class=\"_ _2\"></span>hensive in<span class=\"_ _2\"></span>come in th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d accumulated i<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>e dispo<span class=\"_ _2\"></span>sal of th<span class=\"_ _2\"></span>e foreign o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span>Group compan<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span>The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and finan<span class=\"_ _2\"></span>cial pos<span class=\"_ _2\"></span>ition of a<span class=\"_ _2\"></span>ll the Group e<span class=\"_ _2\"></span>ntitie<span class=\"_ _2\"></span>s (none of whi<span class=\"_ _2\"></span>ch have the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y of a hyp<span class=\"_ _2\"></span>erinflati<span class=\"_ _2\"></span>onar<span class=\"_ _2\"></span>y eco<span class=\"_ _2\"></span>nomy) that have a func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l currenc<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nt from the pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y are t<span class=\"_ _2\"></span>ranslated into th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curren<span class=\"_ _2\"></span>cy a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span>\u2022 ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties for e<span class=\"_ _2\"></span>ach balan<span class=\"_ _2\"></span>ce sheet p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted are transla<span class=\"_ _2\"></span>ted at the cl<span class=\"_ _2\"></span>osing rate at th<span class=\"_ _2\"></span>e date of that ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et;<span class=\"_ _2d6\"> </span>\u2022 income a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s for each in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>ent are translate<span class=\"_ _2\"></span>d at weighte<span class=\"_ _2\"></span>d average e<span class=\"_ _2\"></span>xchange rate<span class=\"_ _2\"></span>s; and<span class=\"_ _2d6\"> </span>\u2022 all result<span class=\"_ _2\"></span>ing exchang<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s, from 1 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>, are reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>s a sep<span class=\"_ _2\"></span>arate compo<span class=\"_ _2\"></span>nent of equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span>The m<span class=\"_ _2\"></span>ost s<span class=\"_ _2\"></span>ignific<span class=\"_ _2\"></span>ant Sterling excha<span class=\"_ _2\"></span>nge rates us<span class=\"_ _2\"></span>ed in th<span class=\"_ _2\"></span>e financial s<span class=\"_ _2\"></span>tate<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s under t<span class=\"_ _2\"></span>he Group\u2019s accounting p<span class=\"_ _2\"></span>olici<span class=\"_ _2\"></span>es are:<span class=\"_ _2d6\"> </span><table class=\"s w507 h137\" id=\"_f242faf7-4a9e-4b12-a599-70a5a6276fc6\"><tr><td></td><td></td><td class=\"c n x56c y3241 w224 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x56d y3241 w225 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n xaa7 y3242 w508 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 ls1 ws1\">Averag<span class=\"_ _2\"></span>e sp<span class=\"_ _2\"></span>ot</div></td><td class=\"c n xaa8 y3242 w509 h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff34 fs12 fc4 sc0 lse9 wsf7\">Closin<span class=\"_ _2\"></span>g</div></td><td class=\"c n xaa9 y3242 w50a h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 lsc3 wsd2\">Average spot<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaaa y3242 w2bd h10f\"><div class=\"t m0 x1c9 h2b y30e0 ff33 fs12 fc4 sc0 ls1ce ws1e8\">Cl<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>ing<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3010 w3df he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">US Doll<span class=\"_ _2\"></span>ar<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaab y3010 w71 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.3<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaac y3010 w356 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsca wsda\">1.<span class=\"_ _2\"></span>33<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaad y3010 w352 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _c\"></span>2<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaae y3010 w358 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>3<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y2f69 w359 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">Euro<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaaf y2f69 w114 hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab0 y2f69 w35b hee\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab1 y2f69 w35e hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab2 y2f69 w35e hee\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>.1<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr></table>The av<span class=\"_ _2\"></span>erage e<span class=\"_ _2\"></span>xchange rates i<span class=\"_ _2\"></span>n the abo<span class=\"_ _2\"></span>ve tabl<span class=\"_ _2\"></span>e are the we<span class=\"_ _2\"></span>ighted avera<span class=\"_ _2\"></span>ge spot rate<span class=\"_ _2\"></span>s appli<span class=\"_ _2\"></span>ed to foreig<span class=\"_ _2\"></span>n currenc<span class=\"_ _2\"></span>y tra<span class=\"_ _2\"></span>nsac<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>ons, exclu<span class=\"_ _2\"></span>ding the impac<span class=\"_ _2\"></span>t of fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s. Any gain<span class=\"_ _2\"></span>s and los<span class=\"_ _2\"></span>ses o<span class=\"_ _2\"></span>n foreign cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y contrac<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>s, w<span class=\"_ _2\"></span>here net h<span class=\"_ _2\"></span>edging ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n applie<span class=\"_ _2\"></span>d for cas<span class=\"_ _2\"></span>h flow hed<span class=\"_ _2\"></span>ges, have b<span class=\"_ _2\"></span>een s<span class=\"_ _2\"></span>eparate<span class=\"_ _2\"></span>ly disc<span class=\"_ _2\"></span>lose<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt as require<span class=\"_ _2\"></span>d, in accordance w<span class=\"_ _2\"></span>ith I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S 9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "<div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls25 ws26 gs4c4\">Func<span class=\"_ _2\"></span>tional and present<span class=\"_ _2\"></span>ation curren<span class=\"_ _2\"></span>cy<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c5\">Items in<span class=\"_ _2\"></span>clude<span class=\"_ _2\"></span>d in the finan<span class=\"_ _2\"></span>cial st<span class=\"_ _2\"></span>atement<span class=\"_ _2\"></span>s of ea<span class=\"_ _2\"></span>ch of the Grou<span class=\"_ _2\"></span>p\u2019<span class=\"_ _0\"></span>s entiti<span class=\"_ _2\"></span>es are me<span class=\"_ _2\"></span>asured usin<span class=\"_ _2\"></span>g the curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y of the prim<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>y econo<span class=\"_ _2\"></span>mic </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c6\">environm<span class=\"_ _2\"></span>ent in whi<span class=\"_ _2\"></span>ch the enti<span class=\"_ _2\"></span>ty o<span class=\"_ _2\"></span>perate<span class=\"_ _2\"></span>d (the \u2018func<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>onal curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y\u2019). T<span class=\"_ _2\"></span>he conso<span class=\"_ _2\"></span>lidated f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s are pres<span class=\"_ _2\"></span>ented in Sterling, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4c7\">which i<span class=\"_ _2\"></span>s the Company<span class=\"_ _2\"></span>\u2019<span class=\"_ _0\"></span>s func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l and pres<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"t m0 h4 ff32 fs2 fc5 sc0 lsd2 wse4 gs4c9\">T<span class=\"_ _b\"></span>ransactions<span class=\"_ _0\"></span> and b<span class=\"_ _0\"></span>alances<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4ca\">Fore<span class=\"_ _2\"></span>ign curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y transa<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ions are tra<span class=\"_ _2\"></span>nslated into the f<span class=\"_ _2\"></span>unc<span class=\"_ _2\"></span>tional cu<span class=\"_ _2\"></span>rrenc<span class=\"_ _2\"></span>y using t<span class=\"_ _2\"></span>he exchang<span class=\"_ _2\"></span>e rate prevailin<span class=\"_ _2\"></span>g on the date<span class=\"_ _2\"></span>s of the </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4cb\">trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tions<span class=\"_ _2\"></span>. Forei<span class=\"_ _2\"></span>gn exchang<span class=\"_ _2\"></span>e gains and l<span class=\"_ _2\"></span>oss<span class=\"_ _2\"></span>es result<span class=\"_ _2\"></span>ing from th<span class=\"_ _2\"></span>e set<span class=\"_ _2\"></span>tlem<span class=\"_ _2\"></span>ent of such trans<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns and from th<span class=\"_ _2\"></span>e retranslat<span class=\"_ _2\"></span>ion to bala<span class=\"_ _2\"></span>nce </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4cc\">shee<span class=\"_ _2\"></span>t date exchang<span class=\"_ _2\"></span>e rates of mo<span class=\"_ _2\"></span>neta<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>y ass<span class=\"_ _2\"></span>ets a<span class=\"_ _2\"></span>nd liabilit<span class=\"_ _2\"></span>ies d<span class=\"_ _2\"></span>enominate<span class=\"_ _2\"></span>d in foreign c<span class=\"_ _2\"></span>urrenci<span class=\"_ _2\"></span>es are re<span class=\"_ _2\"></span>cognise<span class=\"_ _2\"></span>d in the inco<span class=\"_ _2\"></span>me st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nt, </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4cd\">except w<span class=\"_ _2\"></span>hen de<span class=\"_ _2\"></span>ferred in e<span class=\"_ _2\"></span>quit<span class=\"_ _2\"></span>y as qualif<span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ing cash f<span class=\"_ _2\"></span>low he<span class=\"_ _2\"></span>dges<span class=\"_ _2\"></span>. In ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>n, where an e<span class=\"_ _2\"></span>xchange di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nce aris<span class=\"_ _2\"></span>es on an intra<span class=\"_ _2\"></span>group </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4ce\">mone<span class=\"_ _2\"></span>tar<span class=\"_ _2\"></span>y ite<span class=\"_ _2\"></span>m that, in subs<span class=\"_ _2\"></span>tan<span class=\"_ _2\"></span>ce, forms par<span class=\"_ _2\"></span>t of the e<span class=\"_ _2\"></span>ntit<span class=\"_ _2\"></span>y\u2019s net inves<span class=\"_ _2\"></span>tme<span class=\"_ _2\"></span>nt in a foreign op<span class=\"_ _2\"></span>erati<span class=\"_ _2\"></span>on, thes<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s are recog<span class=\"_ _2\"></span>nised in ot<span class=\"_ _2\"></span>her </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls8 ws1 gs4cf\">compre<span class=\"_ _2\"></span>hensive in<span class=\"_ _2\"></span>come in th<span class=\"_ _2\"></span>e consoli<span class=\"_ _2\"></span>dated fina<span class=\"_ _2\"></span>ncial st<span class=\"_ _2\"></span>ateme<span class=\"_ _2\"></span>nts an<span class=\"_ _2\"></span>d accumulated i<span class=\"_ _2\"></span>n equit<span class=\"_ _2\"></span>y until th<span class=\"_ _2\"></span>e dispo<span class=\"_ _2\"></span>sal of th<span class=\"_ _2\"></span>e foreign o<span class=\"_ _2\"></span>perati<span class=\"_ _2\"></span>on.<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h4 ff32 fs2 fc5 sc0 ls25 ws26 gs4d0\">Group compan<span class=\"_ _2\"></span>ies<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4d1\">The re<span class=\"_ _2\"></span>sult<span class=\"_ _2\"></span>s and finan<span class=\"_ _2\"></span>cial pos<span class=\"_ _2\"></span>ition of a<span class=\"_ _2\"></span>ll the Group e<span class=\"_ _2\"></span>ntitie<span class=\"_ _2\"></span>s (none of whi<span class=\"_ _2\"></span>ch have the cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y of a hyp<span class=\"_ _2\"></span>erinflati<span class=\"_ _2\"></span>onar<span class=\"_ _2\"></span>y eco<span class=\"_ _2\"></span>nomy) that have a </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4d2\">func<span class=\"_ _2\"></span>tiona<span class=\"_ _2\"></span>l currenc<span class=\"_ _2\"></span>y di<span class=\"_ _2\"></span>ffere<span class=\"_ _2\"></span>nt from the pr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>ation c<span class=\"_ _2\"></span>urrenc<span class=\"_ _2\"></span>y are t<span class=\"_ _2\"></span>ranslated into th<span class=\"_ _2\"></span>e prese<span class=\"_ _2\"></span>ntatio<span class=\"_ _2\"></span>n curren<span class=\"_ _2\"></span>cy a<span class=\"_ _2\"></span>s follow<span class=\"_ _2\"></span>s:<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs4d3\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4d4\">ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s and liabili<span class=\"_ _2\"></span>ties for e<span class=\"_ _2\"></span>ach balan<span class=\"_ _2\"></span>ce sheet p<span class=\"_ _2\"></span>rese<span class=\"_ _2\"></span>nted are transla<span class=\"_ _2\"></span>ted at the cl<span class=\"_ _2\"></span>osing rate at th<span class=\"_ _2\"></span>e date of that ba<span class=\"_ _2\"></span>lance she<span class=\"_ _2\"></span>et;<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs4d5\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4d6\">income a<span class=\"_ _2\"></span>nd exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s for each in<span class=\"_ _2\"></span>come st<span class=\"_ _2\"></span>atem<span class=\"_ _2\"></span>ent are translate<span class=\"_ _2\"></span>d at weighte<span class=\"_ _2\"></span>d average e<span class=\"_ _2\"></span>xchange rate<span class=\"_ _2\"></span>s; and<span class=\"_ _2d6\"> </span></div><div class=\"t m0 h8 ff33 fs4 fc6 sc0 ls1 ws1 gs4d7\">\u2022 </div><div class=\"t m0 h6 ff33 fs3 fc4 sc0 ls1 ws1 gs4d8\">all result<span class=\"_ _2\"></span>ing exchang<span class=\"_ _2\"></span>e dif<span class=\"_ _2\"></span>ference<span class=\"_ _2\"></span>s, from 1 O<span class=\"_ _2\"></span>cto<span class=\"_ _2\"></span>ber 20<span class=\"_ _2\"></span>04<span class=\"_ _2\"></span>, are reco<span class=\"_ _2\"></span>gnised a<span class=\"_ _2\"></span>s a sep<span class=\"_ _2\"></span>arate compo<span class=\"_ _2\"></span>nent of equ<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>.<span class=\"_ _2d6\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "26. AL<span class=\"_ _b\"></span>TERNA<span class=\"_ _b\"></span>TIVE P<span class=\"_ _0\"></span>ERFORMANCE<span class=\"_ _0\"></span> MEASURES<span class=\"_ _2d6\"> </span>This s<span class=\"_ _2\"></span>ec<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>n include<span class=\"_ _2\"></span>s a reconc<span class=\"_ _2\"></span>iliation of ce<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>tain alte<span class=\"_ _2\"></span>rnativ<span class=\"_ _2\"></span>e per<span class=\"_ _2\"></span>forma<span class=\"_ _2\"></span>nce measure<span class=\"_ _2\"></span>s (\u2018<span class=\"_ _b\"></span>AP<span class=\"_ _2\"></span>Ms\u2019) to t<span class=\"_ _2\"></span>he mos<span class=\"_ _2\"></span>t direc<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y reconcil<span class=\"_ _2\"></span>able lin<span class=\"_ _2\"></span>e items in the<span class=\"_ _2d6\"> </span>financia<span class=\"_ _2\"></span>l sta<span class=\"_ _2\"></span>tement<span class=\"_ _2\"></span>s. T<span class=\"_ _2\"></span>he pres<span class=\"_ _2\"></span>entat<span class=\"_ _2\"></span>ion of A<span class=\"_ _2\"></span>PMs sh<span class=\"_ _2\"></span>ould not b<span class=\"_ _2\"></span>e consid<span class=\"_ _2\"></span>ered in is<span class=\"_ _2\"></span>olatio<span class=\"_ _2\"></span>n or as a subs<span class=\"_ _2\"></span>titute fo<span class=\"_ _2\"></span>r related fina<span class=\"_ _2\"></span>ncial me<span class=\"_ _2\"></span>asures pre<span class=\"_ _2\"></span>pared<span class=\"_ _2d6\"> </span>in accordan<span class=\"_ _2\"></span>ce with I<span class=\"_ _2\"></span>FR<span class=\"_ _2\"></span>S. T<span class=\"_ _2\"></span>he AP<span class=\"_ _2\"></span>Ms pre<span class=\"_ _2\"></span>sented in t<span class=\"_ _2\"></span>his repo<span class=\"_ _2\"></span>rt m<span class=\"_ _2\"></span>ay dif<span class=\"_ _2\"></span>fer from similar<span class=\"_ _2\"></span>ly titl<span class=\"_ _2\"></span>ed me<span class=\"_ _2\"></span>asures us<span class=\"_ _2\"></span>ed by othe<span class=\"_ _2\"></span>r compani<span class=\"_ _2\"></span>es.<span class=\"_ _2d6\"> </span>Whe<span class=\"_ _2\"></span>re one A<span class=\"_ _2\"></span>PM is d<span class=\"_ _2\"></span>erive<span class=\"_ _2\"></span>d from anoth<span class=\"_ _2\"></span>er AP<span class=\"_ _2\"></span>M, a cros<span class=\"_ _2\"></span>s-<span class=\"_ _2\"></span>reference to th<span class=\"_ _2\"></span>e releva<span class=\"_ _2\"></span>nt APM ha<span class=\"_ _2\"></span>s bee<span class=\"_ _2\"></span>n include<span class=\"_ _2\"></span>d, which t<span class=\"_ _2\"></span>hen prov<span class=\"_ _2\"></span>ides t<span class=\"_ _2\"></span>he<span class=\"_ _2d6\"> </span>recon<span class=\"_ _2\"></span>ciliatio<span class=\"_ _2\"></span>n to the mos<span class=\"_ _2\"></span>t direc<span class=\"_ _2\"></span>tl<span class=\"_ _2\"></span>y reconc<span class=\"_ _2\"></span>ilable lin<span class=\"_ _2\"></span>e items. A<span class=\"_ _2\"></span>PM 1 to A<span class=\"_ _2\"></span>PM 10 below have b<span class=\"_ _2\"></span>een c<span class=\"_ _2\"></span>alculate<span class=\"_ _2\"></span>d on a consis<span class=\"_ _2\"></span>tent basis to t<span class=\"_ _2\"></span>he prio<span class=\"_ _2\"></span>r<span class=\"_ _2d6\"> </span>year<span class=\"_ _0\"></span>. One ad<span class=\"_ _2\"></span>ditio<span class=\"_ _2\"></span>nal AP<span class=\"_ _2\"></span>M, net d<span class=\"_ _2\"></span>ebt<span class=\"_ _c\"></span>/<span class=\"_ _2\"></span>EBI<span class=\"_ _2\"></span>TDA (<span class=\"_ _2\"></span>AP<span class=\"_ _2\"></span>M 1<span class=\"_ _14\"></span>1<span class=\"_ _0\"></span>), has bee<span class=\"_ _2\"></span>n include<span class=\"_ _2\"></span>d in the cur<span class=\"_ _2\"></span>rent year be<span class=\"_ _2\"></span>caus<span class=\"_ _2\"></span>e it has be<span class=\"_ _2\"></span>en us<span class=\"_ _2\"></span>ed by the Bo<span class=\"_ _2\"></span>ard to<span class=\"_ _2d6\"> </span>ass<span class=\"_ _2\"></span>ess t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss\u2019 ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to meet d<span class=\"_ _2\"></span>ebt ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns using it<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>eration<span class=\"_ _2\"></span>al earning<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span>AP<span class=\"_ _2\"></span>M 1<span class=\"ff33\"> <span class=\"_ _62\"> </span>Op<span class=\"_ _2\"></span>erating p<span class=\"_ _2\"></span>rofit be<span class=\"_ _2\"></span>fore excepti<span class=\"_ _2\"></span>onal item<span class=\"_ _2\"></span>s (referred to as </span><span class=\"ls8e wsa5\">und<span class=\"_ _2\"></span>erlying operating profit<span class=\"_ _2\"></span></span><span class=\"ff33\">) is base<span class=\"_ _2\"></span>d on op<span class=\"_ _2\"></span>erating prof<span class=\"_ _2\"></span>it before<span class=\"_ _2d6\"> </span></span>the<span class=\"_ gs5a\"> </span>imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of excepti<span class=\"_ _2\"></span>onal items<span class=\"_ _2\"></span>. This m<span class=\"_ _2\"></span>etric i<span class=\"_ _2\"></span>s used by t<span class=\"_ _2\"></span>he Board to a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ss the u<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss exclu<span class=\"_ _2\"></span>ding<span class=\"_ _2d6\"> </span>items that a<span class=\"_ _2\"></span>re, in aggrega<span class=\"_ _2\"></span>te, material in size and<span class=\"_ _2\"></span>/or u<span class=\"_ _2\"></span>nusual or infreq<span class=\"_ _2\"></span>uent in nature. T<span class=\"_ _2\"></span>he excepti<span class=\"_ _2\"></span>onal item fo<span class=\"_ _2\"></span>r F<span class=\"_ _2\"></span>Y 2025 within<span class=\"_ _2d6\"> </span>ope<span class=\"_ _2\"></span>rating profi<span class=\"_ _2\"></span>t is a charge of \u00a38<span class=\"_ _2\"></span>.6m (F<span class=\"_ _2\"></span>Y 2024: charge of \u00a31<span class=\"_ _b\"></span>4.5m) relating to bus<span class=\"_ _2\"></span>ines<span class=\"_ _2\"></span>s proces<span class=\"_ _2\"></span>s improve<span class=\"_ _2\"></span>ment<span class=\"_ _2\"></span>s includin<span class=\"_ _2\"></span>g ERP<span class=\"_ _2d6\"> </span>sys<span class=\"_ _2\"></span>tem implementation (FY 202<span class=\"_ _b\"></span>4: business pr<span class=\"_ _0\"></span>ocess improvements includ<span class=\"_ _0\"></span>ing ERP system implementation and the<span class=\"_ _0\"></span> impairment<span class=\"_ _2d6\"> </span>of<span class=\"_ gs5a\"> </span>prop<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>y<span class=\"_ _b\"></span>, p<span class=\"_ _2\"></span>lant and equ<span class=\"_ _2\"></span>ipment re<span class=\"_ _2\"></span>lating to gea<span class=\"_ _2\"></span>rs manu<span class=\"_ _2\"></span>factur<span class=\"_ _2\"></span>ing), furt<span class=\"_ _2\"></span>her det<span class=\"_ _2\"></span>ails of w<span class=\"_ _2\"></span>hich are dis<span class=\"_ _2\"></span>clos<span class=\"_ _2\"></span>ed in note 4.<span class=\"_ _2d6\"> </span><table class=\"s w330 h138\" id=\"_17522c15-4bc9-435d-81ba-c892a68256f6\"><tr><td></td><td class=\"t m0 x20b h2b y3243 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20c h2a y3243 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x20e h2b y3244 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x20f h2a y3244 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xab3 y2f23 w50b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">O<span class=\"_ _2\"></span>perating pr<span class=\"_ _0\"></span>ofit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab4 y2f23 w1fd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">39.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab5 y2f23 wf8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsd wsb\">45.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab6 y2f25 w50c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab7 y2f25 w222 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">8<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab8 y2f25 w50d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscd wsdd\">14<span class=\"_ _c\"></span>.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab6 y2f26 w50e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Underlying operating profit<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xab9 y2f26 w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls163 ws173\">48.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaba y2f26 w166 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">60.3<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 2<span class=\"ff33\"> <span class=\"_ _62\"> </span>Prof<span class=\"_ _2\"></span>it before t<span class=\"_ _2\"></span>ax an<span class=\"_ _2\"></span>d excepti<span class=\"_ _2\"></span>onal items (refer<span class=\"_ _2\"></span>red to as</span> un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>lyin<span class=\"_ _2\"></span>g pro<span class=\"_ _2\"></span>fit b<span class=\"_ _2\"></span>efor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"ff33\">) is ba<span class=\"_ _2\"></span>sed o<span class=\"_ _2\"></span>n profit b<span class=\"_ _2\"></span>efore ta<span class=\"_ _2\"></span>x (\u2018PBT<span class=\"_ _2\"></span>\u2019) be<span class=\"_ _2\"></span>fore<span class=\"_ _2d6\"> </span></span>the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of excepti<span class=\"_ _2\"></span>onal items<span class=\"_ _2\"></span>. This m<span class=\"_ _2\"></span>etric i<span class=\"_ _2\"></span>s used by t<span class=\"_ _2\"></span>he Board to a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ss the u<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss exclu<span class=\"_ _2\"></span>ding<span class=\"_ _2d6\"> </span>items that a<span class=\"_ _2\"></span>re, in aggrega<span class=\"_ _2\"></span>te, material in size and<span class=\"_ _2\"></span>/or u<span class=\"_ _2\"></span>nusual or infreq<span class=\"_ _2\"></span>uent in nature. E<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items for F<span class=\"_ _2\"></span>Y 2025 are a charg<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span>of<span class=\"_ gs5a\"> </span>\u00a3<span class=\"_ _0\"></span>1<span class=\"_ _b\"></span>2.6m (F<span class=\"_ _2\"></span>Y 2024: charge of \u00a335.7<span class=\"_ _b\"></span>m) relat<span class=\"_ _2\"></span>ing to busine<span class=\"_ _2\"></span>ss pro<span class=\"_ _2\"></span>cess imp<span class=\"_ _2\"></span>roveme<span class=\"_ _2\"></span>nts inclu<span class=\"_ _2\"></span>ding ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem impl<span class=\"_ _2\"></span>ement<span class=\"_ _2\"></span>ation a<span class=\"_ _2\"></span>nd<span class=\"_ _2d6\"> </span>the<span class=\"_ gs5a\"> </span>fair valu<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>s on equit<span class=\"_ _2\"></span>y inve<span class=\"_ _2\"></span>stme<span class=\"_ _2\"></span>nt and wri<span class=\"_ _2\"></span>te off of a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciated re<span class=\"_ _2\"></span>ceivab<span class=\"_ _2\"></span>les rel<span class=\"_ _2\"></span>ating to Sur<span class=\"_ _2\"></span>face Gen<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>n (F<span class=\"_ _2\"></span>Y 2024<span class=\"_ _0\"></span>: busines<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>proce<span class=\"_ _2\"></span>ss impro<span class=\"_ _2\"></span>vement<span class=\"_ _2\"></span>s includ<span class=\"_ _2\"></span>ing ERP s<span class=\"_ _2\"></span>ys<span class=\"_ _2\"></span>tem imple<span class=\"_ _2\"></span>menta<span class=\"_ _2\"></span>tion, imp<span class=\"_ _2\"></span>airme<span class=\"_ _2\"></span>nt of prope<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ty, plant and equi<span class=\"_ _2\"></span>pment rela<span class=\"_ _2\"></span>ting to gear<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span>manufac<span class=\"_ _2\"></span>turing<span class=\"_ _2\"></span>, impairm<span class=\"_ _2\"></span>ent of inves<span class=\"_ _2\"></span>tment in a<span class=\"_ _2\"></span>sso<span class=\"_ _2\"></span>ciate and fair valu<span class=\"_ _2\"></span>e los<span class=\"_ _2\"></span>s on the lo<span class=\"_ _2\"></span>ans due fro<span class=\"_ _2\"></span>m Bond<span class=\"_ _2\"></span>), furth<span class=\"_ _2\"></span>er det<span class=\"_ _2\"></span>ails of wh<span class=\"_ _2\"></span>ich<span class=\"_ _2d6\"> </span>are disc<span class=\"_ _2\"></span>lose<span class=\"_ _2\"></span>d in note 4.<span class=\"_ _2d6\"> </span><table class=\"s w320 h139\" id=\"_68b2bc70-81bb-4858-a81d-89d3c505cd98\"><tr><td></td><td class=\"t m0 x231 h2b y3245 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3245 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3246 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3246 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xab3 y3247 w50f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">P<span class=\"_ _2\"></span>rofit b<span class=\"_ _2\"></span>efore ta<span class=\"_ _2\"></span>x<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x4d6 y3247 w329 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls6d ws78\">33.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xabb y3247 w38 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls8 ws7\">23.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y3248 w50c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Exce<span class=\"_ _2\"></span>ptiona<span class=\"_ _2\"></span>l items<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xabd y3248 w65 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xabe y3248 w1cd he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">3<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f26 w510 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng profit b<span class=\"_ _2\"></span>efore t<span class=\"_ _2\"></span>ax<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xabf y2f26 w511 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc7 wsd6\">46.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac0 y2f26 wd5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 3 <span class=\"_ _62\"> </span><span class=\"ff34 ls8c ws98\">Constant currency metrics </span>are used by t<span class=\"_ _2\"></span>he Board to a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ss the y<span class=\"_ _2\"></span>ear on year un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss exclu<span class=\"_ _2\"></span>ding<span class=\"_ _2d6\"> </span>the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of foreign cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y rates<span class=\"_ _2\"></span>, which by natu<span class=\"_ _2\"></span>re can be v<span class=\"_ _2\"></span>olatile. Const<span class=\"_ _2\"></span>ant curren<span class=\"_ _2\"></span>cy m<span class=\"_ _2\"></span>etri<span class=\"_ _2\"></span>cs are re<span class=\"_ _2\"></span>ached by a<span class=\"_ _2\"></span>pply<span class=\"_ _2\"></span>ing current<span class=\"_ _2d6\"> </span>year (F<span class=\"_ _2\"></span>Y 2025) weighte<span class=\"_ _2\"></span>d average s<span class=\"_ _2\"></span>pot rates to pr<span class=\"_ _2\"></span>ior-year (F<span class=\"_ _2\"></span>Y 2024) transac<span class=\"_ _2\"></span>tio<span class=\"_ _2\"></span>ns. Gains a<span class=\"_ _2\"></span>nd los<span class=\"_ _2\"></span>ses on fo<span class=\"_ _2\"></span>reign cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y net<span class=\"_ _2d6\"> </span>hed<span class=\"_ _2\"></span>ging are show<span class=\"_ _2\"></span>n se<span class=\"_ _2\"></span>parately in t<span class=\"_ _2\"></span>he incom<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>tement and a<span class=\"_ _2\"></span>re exclude<span class=\"_ _2\"></span>d from th<span class=\"_ _2\"></span>e const<span class=\"_ _2\"></span>ant curren<span class=\"_ _2\"></span>cy c<span class=\"_ _2\"></span>alculat<span class=\"_ _2\"></span>ion.<span class=\"_ _2d6\"> </span><table class=\"s w512 h13a\" id=\"_33ef1038-d2e4-4f4b-aa10-82ab4065dfbe\"><tr><td></td><td class=\"t m0 x72d h2b y3249 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2a y3249 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024</td><td></td></tr><tr><td class=\"t m0 x238 h2b y324a ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c6\"> </span><span class=\"ff34 fc6 lse9 wsf7\">Group</span><span class=\"ff34 fc6 lse9 wsf7\"> </span></td><td class=\"t m0 x733 h2b y324a ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"c n xac1 y324b w513 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m</div></td><td class=\"c n xac2 y324b w514 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc5 wsd4\">% change<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y306b w515 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>venue at re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac3 y306b w516 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">292<span class=\"_ _2\"></span>.7</div></td><td class=\"c n xac4 y306b wa he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">2<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac5 y306b w517 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls9b wsa6\">1%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y324c w518 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of FX re<span class=\"_ _2\"></span>translati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac6 y324c w79 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac7 y324c w393 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">(<span class=\"_ _1\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y2f23 w519 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e at const<span class=\"_ _2\"></span>ant curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac8 y2f23 w9 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">2<span class=\"_ _2\"></span>92<span class=\"_ _2\"></span>.7</div></td><td class=\"c n xac9 y2f23 w51a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">28<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaca y2f23 w51b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls15 ws15\">3%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y324d w51c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls7 ws6\">Volume (tonne<span class=\"_ _2\"></span>s)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xacb y324d w51d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsd0 wse0\">4<span class=\"_ _c\"></span>,1<span class=\"_ _2\"></span>6<span class=\"_ _1\"></span>4</div></td><td class=\"c n xacc y324d w51e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1c wse1\">3,7<span class=\"_ _2\"></span>31<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y324e w51f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">A<span class=\"_ _2\"></span>SP at const<span class=\"_ _2\"></span>ant curre<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>y (\u00a3<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>kg<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xacd y324e w520 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls7 ws6\">70.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xace y324e w23a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">75.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xacf y324e w521 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls155 ws167\">(<span class=\"_ _c\"></span>7%)<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w522 h13b\" id=\"_8f428d95-d832-4134-ba8b-7efaeeac6e07\"><tr><td></td><td></td><td class=\"t m0 x4be h2a y324f ff33 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x72d h2b y3250 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2a y3251 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024</td><td></td></tr><tr><td class=\"t m0 x238 h2b y3252 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c6\"> </span><span class=\"ff34 fc6 lse3 wsf2\">Sustainable Solutions</span><span class=\"ff34 fc6 lse3 wsf2\"><span class=\"_ _0\"></span> </span></td><td class=\"t m0 x733 h2b y3252 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"c n xac1 y3253 w513 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m</div></td><td class=\"c n xac2 y3253 w514 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc5 wsd4\">% change<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y2f23 w515 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>venue at re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac3 y2f23 w523 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls6d ws78\">233.9</div></td><td class=\"c n xad0 y2f23 w524 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _c\"></span>2<span class=\"_ _c\"></span>9<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x78f y2f23 w525 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1c wse1\">2%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y3248 w518 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of FX re<span class=\"_ _2\"></span>translati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac6 y3248 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad1 y3248 w65 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsdb ws1d6\">(6<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y2f26 w519 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e at const<span class=\"_ _2\"></span>ant curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac8 y2f26 we0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls6d ws78\">233.<span class=\"_ _2\"></span>9</div></td><td class=\"c n xad2 y2f26 w28f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">222.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad3 y2f26 w526 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscf wsdf\">5%<span class=\"_ _2d6\"> </span></div></td></tr></table><table class=\"s w1d3 h13b\" id=\"_781cf149-4e5f-414c-bfbf-86ece4c237b0\"><tr><td></td><td></td><td class=\"t m0 x4be h2a y3254 ff33 fs12 fc4 sc0 lse9 wsf7\">(Restated)<span class=\"_ _2d6\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x72d h2b y3255 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x231 h2a y3256 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024</td><td></td></tr><tr><td class=\"t m0 x238 h2b y3257 ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _1c6\"> </span><span class=\"ff34 fc6 ls128 ws12f\">Medical</span><span class=\"ff34 fc6 ls128 ws12f\"><span class=\"_ _0\"></span> </span></td><td class=\"t m0 x733 h2b y3257 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"c n xac1 y3253 w513 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m</div></td><td class=\"c n xac2 y3253 w514 h100\"><div class=\"t m0 x1c9 h2a y30ab ff33 fs12 fc4 sc0 lsc5 wsd4\">% change<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y2f23 w515 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Re<span class=\"_ _2\"></span>venue at re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ted cur<span class=\"_ _2\"></span>renc<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x2a1 y2f23 w1b9 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad4 y2f23 wfd he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">61.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad5 y2f23 w527 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls155 ws167\">(<span class=\"_ _2\"></span>5%)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f25 w518 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of FX re<span class=\"_ _2\"></span>translati<span class=\"_ _2\"></span>on<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac6 y2f25 w79 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls1 ws1\">\u2014<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xac7 y2f25 w73 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">(<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y2f26 w519 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Revenu<span class=\"_ _2\"></span>e at const<span class=\"_ _2\"></span>ant curren<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>y<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad6 y2f26 w1d8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">58.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad7 y2f26 w1d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2\"></span>0.3<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad8 y2f26 w528 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls155 ws167\">(<span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>%)<span class=\"_ _2d6\"> </span></div></td></tr></table>Note: Th<span class=\"_ _2\"></span>e prior-yea<span class=\"_ _2\"></span>r comparat<span class=\"_ _2\"></span>ives for F<span class=\"_ _2\"></span>Y 2025 have be<span class=\"_ _2\"></span>en res<span class=\"_ _2\"></span>tated for A<span class=\"_ _2\"></span>PM 3 to re<span class=\"_ _2\"></span>fle<span class=\"_ _2\"></span>ct th<span class=\"_ _2\"></span>e change in s<span class=\"_ _2\"></span>egm<span class=\"_ _2\"></span>ental re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>ting<span class=\"_ _2d6\"> </span>relating to t<span class=\"_ _2\"></span>he non<span class=\"_ _2\"></span>-im<span class=\"_ _2\"></span>planta<span class=\"_ _2\"></span>ble me<span class=\"_ _2\"></span>dica<span class=\"_ _2\"></span>l market. Se<span class=\"_ _2\"></span>e note 2 for fur<span class=\"_ _2\"></span>the<span class=\"_ _2\"></span>r det<span class=\"_ _2\"></span>ails.<span class=\"_ _2d6\"> </span>APM 4 <span class=\"_ _7a\"> </span> <span class=\"_ _5\"></span>Un<span class=\"_ _2\"></span>derlying<span class=\"_ _0\"></span> operating cash<span class=\"_ _0\"></span> conv<span class=\"_ _0\"></span>ersion <span class=\"ff33 ls1 ws1\">is used by th<span class=\"_ _2\"></span>e Board to as<span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>ss the b<span class=\"_ _2\"></span>usines<span class=\"_ _2\"></span>s\u2019 abilit<span class=\"_ _2\"></span>y to conver<span class=\"_ _2\"></span>t un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying op<span class=\"_ _2\"></span>erating<span class=\"_ _2d6\"> </span></span>profit into c<span class=\"_ _2\"></span>ash ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive<span class=\"_ _2\"></span>ly<span class=\"_ _0\"></span>. Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng ope<span class=\"_ _2\"></span>rating cas<span class=\"_ _2\"></span>h convers<span class=\"_ _2\"></span>ion is und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing op<span class=\"_ _2\"></span>erating c<span class=\"_ _2\"></span>ash flow a<span class=\"_ _2\"></span>s a percent<span class=\"_ _2\"></span>age of un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying<span class=\"_ _2d6\"> </span>ope<span class=\"_ _2\"></span>rating profi<span class=\"_ _2\"></span>t. Und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ope<span class=\"_ _2\"></span>rating ca<span class=\"_ _2\"></span>sh flow is un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying op<span class=\"_ _2\"></span>erating p<span class=\"_ _2\"></span>rofit be<span class=\"_ _2\"></span>fore depr<span class=\"_ _2\"></span>eciati<span class=\"_ _2\"></span>on, amor<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>sati<span class=\"_ _2\"></span>on and lo<span class=\"_ _2\"></span>ss on<span class=\"_ _2d6\"> </span>disp<span class=\"_ _2\"></span>osal, l<span class=\"_ _2\"></span>ess c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>endit<span class=\"_ _2\"></span>ure, adjuste<span class=\"_ _2\"></span>d for work<span class=\"_ _2\"></span>ing capi<span class=\"_ _2\"></span>tal mo<span class=\"_ _2\"></span>vement<span class=\"_ _2\"></span>s.<table class=\"s w529 h13c\" id=\"_e48e9b72-aa0c-4a6e-abc9-f4e8c94636d9\"><tr><td></td><td class=\"t m0 x231 h2b y3258 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3258 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3259 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3259 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xab3 y325a w52a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">U<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying o<span class=\"_ _2\"></span>peratin<span class=\"_ _2\"></span>g profit (<span class=\"_ _2\"></span>AP<span class=\"_ _2\"></span>M 1<span class=\"_ _b\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xad9 y325a w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls163 ws173\">48.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xada y325a w1d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">6<span class=\"_ _2\"></span>0.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c xab3 y2fe2 w52b hea\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls12 ws12\">Depreciation, amortisation and<span class=\"_ _0\"></span> loss on disposal</div><div class=\"t m0 xadb h13 y2f64 ff33 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xadc y2f21 w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">25.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xadd y2f21 w1f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">23.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y325b w52c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Change in w<span class=\"_ _2\"></span>orking c<span class=\"_ _2\"></span>apit<span class=\"_ _2\"></span>al<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x968 y325b w1ba he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">7.<span class=\"_ _c\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xade y325b w41 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y325c w52d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls79 ws1d\">Capital expenditure<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xadf y325c w12a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">(<span class=\"_ _2\"></span>21.<span class=\"_ _2\"></span>8)</div></td><td class=\"c n xae0 y325c wb4 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">(32.<span class=\"_ _2\"></span>6)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y3248 w52e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Underlying operating cash flow<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xae1 y3248 w33a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">58.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xae2 y3248 w52f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">68<span class=\"_ _2\"></span>.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f26 w530 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Underlying operating cash c<span class=\"_ _0\"></span>onversion<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xae3 y2f26 w531 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls12f ws136\">1<span class=\"_ _2\"></span>2<span class=\"_ _c\"></span>1%</div></td><td class=\"c n xae4 y2f26 w532 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscd wsdd\">114%<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span>Exc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of profi<span class=\"_ _2\"></span>t or lo<span class=\"_ _2\"></span>ss on d<span class=\"_ _2\"></span>ispo<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>l of right o<span class=\"_ _2\"></span>f use as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.<span class=\"_ _2d6\"> </span>AP<span class=\"_ _2\"></span>M 5 <span class=\"_ _62\"> </span>Un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>lyin<span class=\"_ _2\"></span>g EP<span class=\"_ _2\"></span>S<span class=\"ff33\"> is earn<span class=\"_ _2\"></span>ings per s<span class=\"_ _2\"></span>hare bas<span class=\"_ _2\"></span>ed on profi<span class=\"_ _2\"></span>t afte<span class=\"_ _2\"></span>r ta<span class=\"_ _2\"></span>x but befo<span class=\"_ _2\"></span>re excepti<span class=\"_ _2\"></span>onal items d<span class=\"_ _2\"></span>ivid<span class=\"_ _2\"></span>ed by the w<span class=\"_ _2\"></span>eighted avera<span class=\"_ _2\"></span>ge<span class=\"_ _2d6\"> </span></span>numbe<span class=\"_ _2\"></span>r of shares in is<span class=\"_ _2\"></span>sue. This m<span class=\"_ _2\"></span>etric i<span class=\"_ _2\"></span>s used by t<span class=\"_ _2\"></span>he Board to a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ss the u<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying p<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>formance of t<span class=\"_ _2\"></span>he busine<span class=\"_ _2\"></span>ss exclu<span class=\"_ _2\"></span>ding items<span class=\"_ _2d6\"> </span>that are, in<span class=\"_ gs5a\"> </span>agg<span class=\"_ _2\"></span>regate, materia<span class=\"_ _2\"></span>l in size and<span class=\"_ _2\"></span>/or unusual o<span class=\"_ _2\"></span>r infreque<span class=\"_ _2\"></span>nt in nature.<span class=\"_ _2d6\"> </span><table class=\"s w553 h13f\" id=\"_15e66060-4c52-4ed5-9f52-a036d8c10ae1\"><tr><td></td><td class=\"t m0 xb0f h2b y3270 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xae7 h2a y3270 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 xb10 h2b y3271 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xae9 h2a y3271 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y3267 w534 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">P<span class=\"_ _2\"></span>rofit af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>ax at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to own<span class=\"_ _2\"></span>ers of th<span class=\"_ _2\"></span>e Company<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb11 y3267 w3ee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsea wsf8\">2<span class=\"_ _c\"></span>7.<span class=\"_ _c\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb12 y3267 w157 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3268 w536 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">E<span class=\"_ _2\"></span>xcepti<span class=\"_ _2\"></span>onal item<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb13 y3268 w65 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb14 y3268 w554 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">3<span class=\"_ _2\"></span>5.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y3269 w1ed he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>a<span class=\"_ _2\"></span>x on except<span class=\"_ _2\"></span>ional ite<span class=\"_ _2\"></span>ms<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb15 y3269 w12f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb16 y3269 w555 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls18 ws1a\">(8<span class=\"_ _2\"></span>.0)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y326a w556 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">P<span class=\"_ _2\"></span>rofit af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>ax b<span class=\"_ _2\"></span>efore except<span class=\"_ _2\"></span>ional ite<span class=\"_ _2\"></span>ms net of t<span class=\"_ _2\"></span>ax<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb17 y326a w376 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls165 ws63\">38.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb18 y326a w199 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">4<span class=\"_ _c\"></span>4.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326b w557 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Weighted ave<span class=\"_ _2\"></span>rage numb<span class=\"_ _2\"></span>er of share<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb19 y326b w558 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls95 ws133\">86,99<span class=\"_ _2\"></span>8,223</div></td><td class=\"c n xb1a y326b w559 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls71 ws11d\">8<span class=\"_ _2\"></span>6,95<span class=\"_ _2\"></span>0,951<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326c w55a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng EPS (<span class=\"_ _2\"></span>p)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb1b y326c w55b he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">4<span class=\"_ _2\"></span>3.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb1c y326c w55c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5a ws61\">51.7<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 6 <span class=\"_ _62\"> </span>Un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>lyin<span class=\"_ _2\"></span>g div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>nd cover <span class=\"ff33\">i<span class=\"_ _2\"></span>s used by th<span class=\"_ _2\"></span>e Board to m<span class=\"_ _2\"></span>easure th<span class=\"_ _2\"></span>e affor<span class=\"_ _2\"></span>dabilit<span class=\"_ _2\"></span>y and su<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>inabilit<span class=\"_ _2\"></span>y of the re<span class=\"_ _2\"></span>gular di<span class=\"_ _2\"></span>vide<span class=\"_ _2\"></span>nd.<span class=\"_ _2d6\"> </span></span>Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng divi<span class=\"_ _2\"></span>dend cove<span class=\"_ _2\"></span>r is under<span class=\"_ _2\"></span>lying e<span class=\"_ _2\"></span>arnings p<span class=\"_ _2\"></span>er share<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>total di<span class=\"_ _2\"></span>vid<span class=\"_ _2\"></span>end pe<span class=\"_ _2\"></span>r share. This e<span class=\"_ _2\"></span>xcludes s<span class=\"_ _2\"></span>pecia<span class=\"_ _2\"></span>l divi<span class=\"_ _2\"></span>dends<span class=\"_ _2\"></span>.<table class=\"s w54c h13e\" id=\"_418dfec0-0f83-4f51-9161-a420e062c7f7\"><tr><td></td><td class=\"t m0 xae6 h2b y326d ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xae7 h2a y326d ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 xb07 h2b y326e ff34 fs12 fc4 sc0 ls1 ws1\">p<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xb08 h2a y326e ff33 fs12 fc4 sc0 ls1 ws1\">p </td></tr><tr><td class=\"c n x210 y326a w54d he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">U<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying ear<span class=\"_ _2\"></span>nings p<span class=\"_ _2\"></span>er share (A<span class=\"_ _2\"></span>PM 5)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb09 y326a w33a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls92 ws77\">43.9<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb0a y326a w54e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls5a ws61\">51.<span class=\"_ _2\"></span>7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326f w54f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _b\"></span>ot<span class=\"_ _2\"></span>al div<span class=\"_ _2\"></span>iden<span class=\"_ _2\"></span>d per shar<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb0b y326f w284 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">59.<span class=\"_ _2\"></span>56</div></td><td class=\"c n xb0c y326f w550 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">59.56<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326c w551 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">Underlying dividend cover (<span class=\"_ _b\"></span>time<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb0d y326c w552 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls90 wse2\">0.7<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb0e y326c w62 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsf3 ws101\">0.9<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 7 <span class=\"_ _62\"> </span>Re<span class=\"_ _2\"></span>turn o<span class=\"_ _2\"></span>n invest<span class=\"_ _2\"></span>ed c<span class=\"_ _2\"></span>api<span class=\"_ _2\"></span>tal (<span class=\"_ _2\"></span>\u2018R<span class=\"_ _2\"></span>OI<span class=\"_ _2\"></span>C<span class=\"_ _2\"></span>\u2019) <span class=\"ff33\">is us<span class=\"_ _2\"></span>ed by the B<span class=\"_ _2\"></span>oard to as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>s the retu<span class=\"_ _2\"></span>rn on inves<span class=\"_ _2\"></span>tment at a G<span class=\"_ _2\"></span>roup leve<span class=\"_ _2\"></span>l and prov<span class=\"_ _2\"></span>ides a<span class=\"_ _2d6\"> </span></span>metr<span class=\"_ _2\"></span>ic for lon<span class=\"_ _2\"></span>g-ter<span class=\"_ _2\"></span>m value crea<span class=\"_ _2\"></span>tion. RO<span class=\"_ _2\"></span>IC is d<span class=\"_ _2\"></span>efine<span class=\"_ _2\"></span>d as profit a<span class=\"_ _2\"></span>fter t<span class=\"_ _2\"></span>ax a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d to exclude e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items ne<span class=\"_ _2\"></span>t of ta<span class=\"_ _2\"></span>x, finan<span class=\"_ _2\"></span>ce<span class=\"_ _2d6\"> </span>cost<span class=\"_ _2\"></span>s and f<span class=\"_ _2\"></span>inance incom<span class=\"_ _2\"></span>e (\u2018ROI<span class=\"_ _2\"></span>C adjus<span class=\"_ _2\"></span>ted prof<span class=\"_ _2\"></span>it\u2019<span class=\"_ _2\"></span>)/avera<span class=\"_ _2\"></span>ge adjus<span class=\"_ _2\"></span>ted ne<span class=\"_ _2\"></span>t ass<span class=\"_ _2\"></span>ets<span class=\"_ _2\"></span>. Adjus<span class=\"_ _2\"></span>ted net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s is tot<span class=\"_ _2\"></span>al equit<span class=\"_ _2\"></span>y at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to<span class=\"_ _2d6\"> </span>shareholders at the yea<span class=\"_ _0\"></span>r end excl<span class=\"_ _0\"></span>uding cash and<span class=\"_ _0\"></span> cash equivalents, other fi<span class=\"_ _0\"></span>nancial<span class=\"_ _0\"></span> asset<span class=\"_ _2\"></span>s, retir<span class=\"_ _0\"></span>ement benefit asset, retiremen<span class=\"_ _0\"></span>t<span class=\"_ _2d6\"> </span>ben<span class=\"_ _2\"></span>efit ob<span class=\"_ _2\"></span>ligatio<span class=\"_ _2\"></span>ns and bo<span class=\"_ _2\"></span>rrowing<span class=\"_ _2\"></span>s. Averag<span class=\"_ _2\"></span>e adjus<span class=\"_ _2\"></span>ted net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s is (adjus<span class=\"_ _2\"></span>ted net as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s at th<span class=\"_ _2\"></span>e sta<span class=\"_ _2\"></span>rt o<span class=\"_ _2\"></span>f the year plu<span class=\"_ _2\"></span>s adjus<span class=\"_ _2\"></span>ted net<span class=\"_ _2d6\"> </span>ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s at the end of t<span class=\"_ _2\"></span>he year)<span class=\"_ _2\"></span>/<span class=\"_ _2\"></span>2.<table class=\"s w533 h13d\" id=\"_1a796a6a-16cc-4e49-9aa0-f947027e8265\"><tr><td></td><td class=\"t m0 xae6 h2b y325d ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xae7 h2a y325d ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 xae8 h2b y325e ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 xae9 h2a y325e ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n x210 y325f w534 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">P<span class=\"_ _2\"></span>rofit af<span class=\"_ _2\"></span>ter t<span class=\"_ _2\"></span>ax at<span class=\"_ _2\"></span>trib<span class=\"_ _2\"></span>utab<span class=\"_ _2\"></span>le to own<span class=\"_ _2\"></span>ers of th<span class=\"_ _2\"></span>e Company<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaea y325f w535 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">2<span class=\"_ _2\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaeb y325f w157 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3260 w536 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">E<span class=\"_ _2\"></span>xcepti<span class=\"_ _2\"></span>onal item<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaec y3260 w6d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsa ws9\">12<span class=\"_ _2\"></span>.6<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaed y3260 w537 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14f ws15c\">35<span class=\"_ _2\"></span>.7<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3261 w538 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax on e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaee y3261 w12f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls64 ws104\">(2<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaef y3261 w539 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls18 ws1a\">(8.0)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3262 w53a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">F<span class=\"_ _2\"></span>inance incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf0 y3262 wee he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf1 y3262 wef he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y3263 wf0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf3 y3263 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf4 y3263 w1a5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">1.<span class=\"_ _2\"></span>9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y3264 w53b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls7 ws6\">ROI<span class=\"_ _2\"></span>C adjus<span class=\"_ _2\"></span>ted profi<span class=\"_ _2\"></span>t<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf5 y3264 w1aa he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">40.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf6 y3264 w53c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">4<span class=\"_ _1\"></span>6<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3265 w53d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls79 ws1d\">N<span class=\"_ _2\"></span>et assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf7 y3265 w8d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsca wsda\">4<span class=\"_ _2\"></span>31.<span class=\"_ _2\"></span>2</div></td><td class=\"c n xaf8 y3265 wcc he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsce wsde\">4<span class=\"_ _c\"></span>61.<span class=\"_ _2\"></span>6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3266 w53e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">Cash and cash equivale<span class=\"_ _2\"></span>nts<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaf9 y3266 w53f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls64 ws104\">(<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>2)</div></td><td class=\"c n xafa y3266 w540 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls65 ws6b\">(<span class=\"_ _2\"></span>29.<span class=\"_ _2\"></span>3)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3267 w541 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit asset<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xafb y3267 w17c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls90 wse2\">(9.<span class=\"_ _2\"></span>3)</div></td><td class=\"c n xafc y3267 w542 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls20 ws20\">(10<span class=\"_ _2\"></span>.7<span class=\"_ _c\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y3268 w543 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Retirement benefit obligations<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xafd y3268 wf1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xafe y3268 w154 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">2.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y3269 wb1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6d ws78\">Borrowings<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xaff y3269 w40 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">4<span class=\"_ _c\"></span>0<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb00 y3269 w1d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">4<span class=\"_ _2\"></span>0.4<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n x210 y326a w544 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Ad<span class=\"_ _2\"></span>justed n<span class=\"_ _2\"></span>et ass<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb01 y326a w545 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">4<span class=\"_ _2\"></span>40.<span class=\"_ _2\"></span>2</div></td><td class=\"c n xb02 y326a w546 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">46<span class=\"_ _2\"></span>4<span class=\"_ _2\"></span>.5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326b w547 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls6 ws5\">Average adj<span class=\"_ _0\"></span>usted net assets<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb03 y326b w1cb he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls91 ws9c\">452.<span class=\"_ _2\"></span>4</div></td><td class=\"c n xb04 y326b w548 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls97 ws114\">4<span class=\"_ _2\"></span>8<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xaf2 y326c w549 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls17 ws19\">ROI<span class=\"_ _2\"></span>C<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb05 y326c w54a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">9%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb06 y326c w54b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1b ws97\">10<span class=\"_ _2\"></span>%<span class=\"_ _2d6\"> </span></div></td></tr></table>APM 8 <span class=\"_ _62\"> </span>Underlying oper<span class=\"_ _0\"></span>ating o<span class=\"_ _0\"></span>verhe<span class=\"_ _0\"></span>ads<span class=\"ff33 ls1 ws1\"> is made u<span class=\"_ _2\"></span>p of sale<span class=\"_ _2\"></span>s, marketing a<span class=\"_ _2\"></span>nd adminis<span class=\"_ _2\"></span>trati<span class=\"_ _2\"></span>ve exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s, and Re<span class=\"_ _2\"></span>search and D<span class=\"_ _2\"></span>evelo<span class=\"_ _2\"></span>pment<span class=\"_ _2d6\"> </span></span>exp<span class=\"_ _2\"></span>ense<span class=\"_ _2\"></span>s, befo<span class=\"_ _2\"></span>re excepti<span class=\"_ _2\"></span>onal items<span class=\"_ _2\"></span>. This m<span class=\"_ _2\"></span>etric i<span class=\"_ _2\"></span>s used by th<span class=\"_ _2\"></span>e Board to a<span class=\"_ _2\"></span>sse<span class=\"_ _2\"></span>ss the u<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying mo<span class=\"_ _2\"></span>vement in ove<span class=\"_ _2\"></span>rhead<span class=\"_ _2\"></span>s of the<span class=\"_ _2d6\"> </span>busine<span class=\"_ _2\"></span>ss exclu<span class=\"_ _2\"></span>ding items tha<span class=\"_ _2\"></span>t are, in aggreg<span class=\"_ _2\"></span>ate, material in size an<span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>/or unusual or infre<span class=\"_ _2\"></span>quent in nature.<span class=\"_ _2d6\"> </span><table class=\"s w55d h140\" id=\"_222612b4-3c38-4978-a1ea-9e6972b22312\"><tr><td></td><td class=\"t m0 x231 h2b y3272 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3272 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3273 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3273 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xab3 y3274 w55e he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">S<span class=\"_ _2\"></span>ales, mark<span class=\"_ _0\"></span>eting a<span class=\"_ _0\"></span>nd administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb1d y3274 w34f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls11 ws11\">74<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n x50e y3274 wf5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">7<span class=\"_ _2\"></span>1.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y2f23 w536 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">E<span class=\"_ _2\"></span>xcepti<span class=\"_ _2\"></span>onal item<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb1e y2f23 w20 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls17 ws19\">(8.<span class=\"_ _2\"></span>6)</div></td><td class=\"c n xb1f y2f23 w55f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscd wsdd\">(14<span class=\"_ _c\"></span>.5<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f25 w560 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls79 ws1d\">Research and Development expenses<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb20 y2f25 w561 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls18 ws1a\">18.<span class=\"_ _2\"></span>8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb21 y2f25 w562 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls32 ws33\">1<span class=\"_ _2\"></span>7.<span class=\"_ _c\"></span>5<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y324e w563 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls6 ws5\">Underlying operating overhe<span class=\"_ _0\"></span>ads<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb22 y324e w42f he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls117 ws11f\">84.2<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb23 y324e w564 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls11a ws121\">74<span class=\"_ _c\"></span>.<span class=\"_ _2\"></span>0<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 9 <span class=\"_ _62\"> </span>Un<span class=\"_ _2\"></span>der<span class=\"_ _2\"></span>lyin<span class=\"_ _2\"></span>g PB<span class=\"_ _2\"></span>IT<span class=\"ff33\"> is u<span class=\"_ _2\"></span>sed by th<span class=\"_ _2\"></span>e Group as th<span class=\"_ _2\"></span>e financia<span class=\"_ _2\"></span>l measure o<span class=\"_ _2\"></span>n which th<span class=\"_ _2\"></span>e Exe<span class=\"_ _2\"></span>cuti<span class=\"_ _2\"></span>ve Direc<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s\u2019 per<span class=\"_ _2\"></span>for<span class=\"_ _2\"></span>mance is as<span class=\"_ _2\"></span>ses<span class=\"_ _2\"></span>sed for<span class=\"_ _2d6\"> </span></span>the annual b<span class=\"_ _2\"></span>onus t<span class=\"_ _2\"></span>arget<span class=\"_ _2\"></span>s as s<span class=\"_ _2\"></span>et out in the D<span class=\"_ _2\"></span>irec<span class=\"_ _2\"></span>tor<span class=\"_ _2\"></span>s\u2019 remunera<span class=\"_ _2\"></span>tion re<span class=\"_ _2\"></span>por<span class=\"_ _2\"></span>t st<span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>ting on p<span class=\"_ _2\"></span>age 95. T<span class=\"_ _2\"></span>his metr<span class=\"_ _2\"></span>ic remov<span class=\"_ _2\"></span>es the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of<span class=\"_ _2d6\"> </span>finance in<span class=\"_ _2\"></span>come and co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s from the un<span class=\"_ _2\"></span>derl<span class=\"_ _2\"></span>ying prof<span class=\"_ _2\"></span>it before t<span class=\"_ _2\"></span>ax m<span class=\"_ _2\"></span>etric (<span class=\"_ _2\"></span>AP<span class=\"_ _2\"></span>M 2).<span class=\"_ _2d6\"> </span><table class=\"s w565 h141\" id=\"_6547d5ce-bc37-4a53-8b19-8d0c7bc1e8d7\"><tr><td></td><td class=\"t m0 x231 h2b y3275 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3275 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x236 h2b y3276 ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y3276 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xab3 y3274 w566 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">U<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying pro<span class=\"_ _2\"></span>fit be<span class=\"_ _2\"></span>fore ta<span class=\"_ _2\"></span>x (A<span class=\"_ _2\"></span>PM 2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb24 y3274 w511 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc7 wsd6\">46.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb25 y3274 wd5 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _c\"></span>9<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y3247 w53a he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">F<span class=\"_ _2\"></span>inance incom<span class=\"_ _2\"></span>e<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb26 y3247 wee he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls59 wsd7\">(0.<span class=\"_ _2\"></span>4)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb27 y3247 w288 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls14f ws15c\">(<span class=\"_ _2\"></span>0.7<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y3248 wf0 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Finance co<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>s<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb28 y3248 wf1 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 lsc7 wsd6\">2.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb29 y3248 wf2 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 lsce wsde\">1.9<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f26 w567 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng PBI<span class=\"_ _2\"></span>T<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb2a y2f26 w1c he6\"><div class=\"t m0 x1c9 h5 y2f08 ff34 fs3 fc4 sc0 ls163 ws173\">48.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb2b y2f26 w166 he6\"><div class=\"t m0 x1c9 h5 y2f08 ff33 fs3 fc4 sc0 ls1 ws1\">60.3<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 10 <span class=\"_ _d\"> </span>Und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ef<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tive t<span class=\"_ _2\"></span>ax rat<span class=\"_ _2\"></span>e <span class=\"ff33\">is used by t<span class=\"_ _2\"></span>he Boa<span class=\"_ _2\"></span>rd to asse<span class=\"_ _2\"></span>ss th<span class=\"_ _2\"></span>e Group\u2019s effe<span class=\"_ _2\"></span>cti<span class=\"_ _2\"></span>ve rate exclud<span class=\"_ _2\"></span>ing the imp<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>t of excepti<span class=\"_ _2\"></span>onal<span class=\"_ _2d6\"> </span></span>items. T<span class=\"_ _2\"></span>his me<span class=\"_ _2\"></span>tric is th<span class=\"_ _2\"></span>e under<span class=\"_ _2\"></span>lying t<span class=\"_ _2\"></span>ax cha<span class=\"_ _2\"></span>rge div<span class=\"_ _2\"></span>ide<span class=\"_ _2\"></span>d by under<span class=\"_ _2\"></span>lying pr<span class=\"_ _2\"></span>ofit befo<span class=\"_ _2\"></span>re ta<span class=\"_ _2\"></span>x. The u<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying t<span class=\"_ _2\"></span>ax charg<span class=\"_ _2\"></span>e is the t<span class=\"_ _2\"></span>ax<span class=\"_ _2d6\"> </span>exp<span class=\"_ _2\"></span>ense a<span class=\"_ _2\"></span>djuste<span class=\"_ _2\"></span>d to exclude t<span class=\"_ _2\"></span>he ta<span class=\"_ _2\"></span>x ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of excepti<span class=\"_ _2\"></span>onal item<span class=\"_ _2\"></span>s.<span class=\"_ _2d6\"> </span><table class=\"s w568 h13a\" id=\"_cab7e89a-75c1-4fc7-a6cc-b20ffb39c401\"><tr><td></td><td class=\"t m0 x4c1 h2b y3277 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x72d h2b y3277 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x536 h2a y3277 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x537 h2a y3277 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024<span class=\"_ _2d6\"> </span></td></tr><tr><td></td><td class=\"t m0 x4c5 h2b y3278 ff34 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 x4e5 h2b y3278 ff34 fs12 fc4 sc0 ls1 ws1\">% </td><td class=\"t m0 x236 h2a y3278 ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td><td class=\"t m0 xb2c h2a y3278 ff33 fs12 fc4 sc0 ls1 ws1\">% </td></tr><tr><td class=\"c n xabc y306b w569 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng profit b<span class=\"_ _2\"></span>efore t<span class=\"_ _2\"></span>ax (A<span class=\"_ _2\"></span>PM 2)<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb2d y306b w32 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsc7 wsd6\">46.4<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xb2e y306b wd5 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">5<span class=\"_ _2\"></span>9<span class=\"_ _c\"></span>.1<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xab3 y3274 w56a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax e<span class=\"_ _2\"></span>xpe<span class=\"_ _2\"></span>nse<span class=\"_ _2\"></span>/effe<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ive ta<span class=\"_ _2\"></span>x rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb2f y3274 w1df he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls92 ws77\">8.9</div></td><td class=\"c n xb30 y3274 w56b he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls15 ws15\">26<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span>3%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb31 y3274 w32d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls32 ws33\">7.<span class=\"_ _c\"></span>6</div></td><td class=\"c n xb32 y3274 w56c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscf wsdf\">32<span class=\"_ _2\"></span>.5%<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y2f23 w538 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax on e<span class=\"_ _2\"></span>xceptio<span class=\"_ _2\"></span>nal items<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb33 y2f23 w21a he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">3.3<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n x540 y2f23 w62 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lsf3 ws101\">8.9<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y2f25 w56d he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Les<span class=\"_ _2\"></span>s: ta<span class=\"_ _2\"></span>x ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>t of excepti<span class=\"_ _2\"></span>onal items n<span class=\"_ _2\"></span>ot dedu<span class=\"_ _2\"></span>ct<span class=\"_ _2\"></span>ible for t<span class=\"_ _2\"></span>ax pur<span class=\"_ _2\"></span>pos<span class=\"_ _2\"></span>es<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb34 y2f25 w405 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">(1<span class=\"_ _c\"></span>.1<span class=\"_ _2\"></span>)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xb35 y2f25 w56e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">(3<span class=\"_ _2\"></span>.4)<span class=\"_ _2d6\"> </span></div></td><td></td></tr><tr><td class=\"c n xabc y324e w56f he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Unde<span class=\"_ _2\"></span>rlyi<span class=\"_ _2\"></span>ng ta<span class=\"_ _2\"></span>x charge<span class=\"_ _2\"></span>/und<span class=\"_ _2\"></span>erly<span class=\"_ _2\"></span>ing ef<span class=\"_ _2\"></span>fec<span class=\"_ _2\"></span>tive t<span class=\"_ _2\"></span>ax rate<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb36 y324e w570 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 lsea wsf8\">11<span class=\"_ _2\"></span>.1</div></td><td class=\"c n xb37 y324e w571 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls70 ws175\">2<span class=\"_ _2\"></span>3.<span class=\"_ _2\"></span>9%<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb38 y324e w33 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">1<span class=\"_ _2\"></span>3<span class=\"_ _c\"></span>.1</div></td><td class=\"c n xb39 y324e w572 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1c wse1\">2<span class=\"_ _2\"></span>2.<span class=\"_ _2\"></span>2%<span class=\"_ _2d6\"> </span></div></td></tr></table>AP<span class=\"_ _2\"></span>M 1<span class=\"_ _b\"></span>1 <span class=\"_ _6\"> </span>Ne<span class=\"_ _2\"></span>t de<span class=\"_ _2\"></span>bt<span class=\"_ _2\"></span>/EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>TDA <span class=\"ff33\">is use<span class=\"_ _2\"></span>d by the Bo<span class=\"_ _2\"></span>ard to ass<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>s the busin<span class=\"_ _2\"></span>ess\u2019 ab<span class=\"_ _2\"></span>ilit<span class=\"_ _2\"></span>y to mee<span class=\"_ _2\"></span>t debt o<span class=\"_ _2\"></span>bligati<span class=\"_ _2\"></span>ons using it<span class=\"_ _2\"></span>s op<span class=\"_ _2\"></span>eratio<span class=\"_ _2\"></span>nal earnin<span class=\"_ _2\"></span>gs.<span class=\"_ _2d6\"> </span></span>Net d<span class=\"_ _2\"></span>ebt is d<span class=\"_ _2\"></span>efined a<span class=\"_ _2\"></span>s total intere<span class=\"_ _2\"></span>st-b<span class=\"_ _2\"></span>earin<span class=\"_ _2\"></span>g liabiliti<span class=\"_ _2\"></span>es minus c<span class=\"_ _2\"></span>ash and c<span class=\"_ _2\"></span>ash equi<span class=\"_ _2\"></span>valent<span class=\"_ _2\"></span>s. EB<span class=\"_ _2\"></span>IT<span class=\"_ _2\"></span>DA is unde<span class=\"_ _2\"></span>rlyin<span class=\"_ _2\"></span>g PBI<span class=\"_ _2\"></span>T be<span class=\"_ _2\"></span>fore<span class=\"_ _2d6\"> </span>depreciation<span class=\"_ _0\"></span>, amortisation and loss on<span class=\"_ _0\"></span> disposal.<span class=\"_ _2d6\"> </span><table class=\"s w320 h142\" id=\"_d8295138-dc3a-401d-ab31-b6839cce2e74\"><tr><td></td><td></td><td class=\"t m0 x231 h2b y3279 ff34 fs12 fc4 sc0 lse6 ws26\">2025<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x232 h2a y3279 ff33 fs12 fc4 sc0 lsc4 wsd3\">2024</td></tr><tr><td></td><td class=\"t m0 x238 h2a y327a ff33 fs12 fc4 sc0 ls1 ws1\"> <span class=\"_ _146\"> </span> <span class=\"_ _21e\"> </span><span class=\"lse8 wsf6\">Note<span class=\"_ _2d6\"> </span></span></td><td class=\"t m0 x236 h2b y327a ff34 fs12 fc4 sc0 lse8 wsf6\">\u00a3m<span class=\"_ _2d6\"> </span></td><td class=\"t m0 x237 h2a y327a ff33 fs12 fc4 sc0 ls1 ws1\">\u00a3m </td></tr><tr><td class=\"c n xabc y327b w3a1 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">Net d<span class=\"_ _2\"></span>ebt<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb3a y327b w84 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls13a ws144\">17<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb3b y327b w1d8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls74 ws7b\">24.8<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb3c y327b w35e he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lscc wsdc\">2<span class=\"_ _2\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xab3 y324c w573 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">U<span class=\"_ _2\"></span>nderl<span class=\"_ _2\"></span>ying P<span class=\"_ _2\"></span>BI<span class=\"_ _2\"></span>T (A<span class=\"_ _2\"></span>PM 9)<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xb3d y324c w1c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls163 ws173\">48.4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb3e y324c w166 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls1 ws1\">60.3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c xabc y327c w574 hea\"><div class=\"t m0 x1c9 h6 y2f63 ff33 fs3 fc4 sc0 ls12 ws12\">Depreciation<span class=\"_ _0\"></span>, amortisation and loss on<span class=\"_ _0\"></span> disposal</div><div class=\"t m0 xb3f h13 y2f64 ff33 fsc fc4 sc0 ls1 ws1\">1<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xadc y325c w1c8 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls95 ws133\">25.0<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xadd y325c w1f0 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">23.<span class=\"_ _2\"></span>3<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y2f25 w575 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>DA<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xb40 y2f25 w23 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls59 wsd7\">73.<span class=\"_ _2\"></span>4<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb41 y2f25 w38 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls8 ws7\">83.6<span class=\"_ _2d6\"> </span></div></td></tr><tr><td class=\"c n xabc y324e w576 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 lse wsc\">N<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>bt<span class=\"_ _c\"></span>/<span class=\"_ _c\"></span>EB<span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>DA<span class=\"_ _2d6\"> </span></div></td><td></td><td class=\"c n xb42 y324e w577 he7\"><div class=\"t m0 x1c9 h5 y2f1c ff34 fs3 fc4 sc0 ls72 ws79\">0.<span class=\"_ _2\"></span>34<span class=\"_ _2d6\"> </span></div></td><td class=\"c n xb43 y324e w22c he7\"><div class=\"t m0 x1c9 h5 y2f1c ff33 fs3 fc4 sc0 ls70 ws175\">0.<span class=\"_ _2\"></span>25<span class=\"_ _2d6\"> </span></div></td></tr></table>1 <span class=\"_ _d\"> </span>Exc<span class=\"_ _2\"></span>lude<span class=\"_ _2\"></span>s impa<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>t of profi<span class=\"_ _2\"></span>t or lo<span class=\"_ _2\"></span>ss on d<span class=\"_ _2\"></span>ispo<span class=\"_ _2\"></span>sa<span class=\"_ _2\"></span>l of right o<span class=\"_ _2\"></span>f use as<span class=\"_ _2\"></span>set<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>.",
   "dimensions": {
    "concept": "victrexplc:DisclosureOfAlternativePerformanceMeasures",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "27<span class=\"_ _14\"></span>. CO<span class=\"_ _0\"></span>MMIT<span class=\"_ _0\"></span>MENTS<span class=\"_ _2d6\"> </span>Capit<span class=\"_ _2\"></span>al exp<span class=\"_ _2\"></span>enditu<span class=\"_ _2\"></span>re author<span class=\"_ _2\"></span>ised a<span class=\"_ _2\"></span>nd contrac<span class=\"_ _2\"></span>ted for w<span class=\"_ _2\"></span>hich has n<span class=\"_ _2\"></span>ot bee<span class=\"_ _2\"></span>n provid<span class=\"_ _2\"></span>ed for in the f<span class=\"_ _2\"></span>inancial s<span class=\"_ _2\"></span>tatem<span class=\"_ _2\"></span>ent<span class=\"_ _2\"></span>s amounte<span class=\"_ _2\"></span>d to \u00a3<span class=\"_ _b\"></span>10.6m (30<span class=\"_ gs5a\"> </span>Se<span class=\"_ _2\"></span>ptemb<span class=\"_ _2\"></span>er 202<span class=\"_ _0\"></span>4: \u00a39.2m<span class=\"_ _0\"></span>) in the Group a<span class=\"_ _2\"></span>nd \u00a3nil (30 Se<span class=\"_ _2\"></span>ptembe<span class=\"_ _2\"></span>r 202<span class=\"_ _0\"></span>4: \u00a3<span class=\"_ _0\"></span>nil) in th<span class=\"_ _2\"></span>e Company<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2024-10-01T00:00:00/2025-10-01T00:00:00"
   }
  }
 }
}