Other net operating expenses Total net operating expenses Foreign exchange net gains on liquidation of subsidiaries Increase (decrease) through transactions with non-controlling interests Adjustments for share of loss and impairment of equity-accounted investments Adjustments for (decrease)/increase in payables and provisions Proceeds from sale of intangible assets and related businesses, net of cash disposed Cash and cash equivalents at beginning of the year Cash and cash equivalents at end of the year Description of accounting policy for climate change Description of accounting policy for disposals of intangible assets and subsidiaries Final dividends recognised as distributions to owners per share Interim dividends recognised as distributions to owners per share