Description of accounting policy for useful life of property, plant and equipment Description of accounting policy for accrued and deferred income Description of accounting policy for expected credit losses Description of accounting policy for foreign currency and interest rate hedging Description of accounting policy for liabilities in respect of option agreements Description of accounting policy for debt Description of accounting policy for Global Integrated Agencies Description of accounting policy for Public Relations and Specialist Agencies Description of accounting policy for Discontinued Operations (Data Investment Management) Description of accounting policy for Hyperinflation in Argentina Profit (loss) before interest and taxation Revaluation and retranslation of financial instruments Acquisitions classified as investing activities Disposal of investments and subsidiaries classified as investing activities Payments for financing and share issue costs, classified as financing activities Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period Provisions for liabilities and charges Net movement in own shares held by ESOP Trusts Recognition/derecognition of liabilities in respect of put options Increase (decrease) through share purchases – close period commitments Share of other equity movements of associates Increase (decrease) through acquisitions of subsidiaries and changes in ownership interests of subsidiaries Reserve of gains and losses on hedging instruments that hedge investments in equity instruments Disclosure of costs of services and general administrative costs Disclosure of detailed information about finance income, finance costs and revaluation and retranslation of financial instruments Disclosure of sources of finance Disclosure of interest rate risk