Description of accounting policy for accrued and deferred income Description of accounting policy for expected credit losses Description of accounting policy for liabilities in respect of option agreements Description of accounting policy for debt Profit (loss) before interest and taxation Revaluation and retranslation of financial instruments Acquisitions classified as investing activities Disposal of investments and subsidiaries 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 Increase (decrease) through acquisitions of subsidiaries and changes in ownership interests of subsidiaries Equity investments held at fair value through other comprehensive income