Net operating expenses Share repurchase liability Purchase of ordinary shares by employee share ownership trust Forward purchase of shares held by non-controlling interest 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 Repurchase of ordinary shares classified as financing activities 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