Net finance costs Comprehensive Income Other Reserves Comprehensive Income Retained Earnings Statement of comprehensive income [table] Statement of comprehensive income [line items] Cumulative fair value gain on hedging instruments transferred to the balance sheet (net of tax) Trade, other and contract receivables Net assets Adjustments for research and development expenditure credits Adjustments for gain on disposal of property, plant and equipment, and investment property Adjustments for gain on disposal of non-current investments Net cash flow from operating activities Principal element of finance lease receipts classified as investing activities Purchase of property, plant and equipment, and investment property classified as investing activities Proceeds from funding related to assets classified as investing activities Proceeds from sale of property, plant and equipment, and investment property classified as investing activities Net cash flow from investing activities Cash inflow from derivative financial instruments (excluding cash flow hedges) classified as financing activities Cash outflow from derivative financial instruments (excluding cash flow hedges) classified as financing activities Net cash flow from financing activities Net increase in cash and cash equivalents Description of accounting policy for contract liabilities Disclosure of business disposals