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    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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  "fact-686": {
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    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-688": {
   "value": "10910000000",
   "decimals": -6,
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    "concept": "ifrs-full:Equity",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-689": {
   "value": "11093000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-690": {
   "value": "100000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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    "unit": "iso4217:GBP"
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  "fact-691": {
   "value": "11193000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2023-09-17T00:00:00",
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  "fact-693": {
   "value": "<div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24\">Associated British Foods plc is domiciled in the United Kingdom. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25\">The Company\u2019s consolidated financial statements for the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26\"><span class=\"_ _2f3\">52 weeks ended 16 September 2023 comprise those of the </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27\">Company, its subsidiaries and its interest in joint ventures </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs28\"><span class=\"_ _2f3\">and associates.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29\">The directors authorised the consolidated financial statements </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a\">for issue on 7 November 2023.<span class=\"_ _2f3\"> </span>The directors prepared and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b\">approved the consolidated financial statements in accordance </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2c\">with UK-adopted IAS (\u2018Adopted IFRS\u2019).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2d\">The Company has elected to prepare the parent company </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2e\">financial statements under FRS 101. These are presented </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2f\"><span class=\"_ _2f3\">on pages 194 to 200.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs30\">Basis of preparation<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs31\">The Company presents its consolidated financial statements </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs32\"><span class=\"_ _2f3\">in sterling, rounded to the nearest million, prepared on the </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33\">historical cost basis except that current biological assets and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs34\">certain financial instruments are stated at fair value, and assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs35\">classified as held for sale are stated at the lower of carrying </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs36\">amount and fair value less costs to sell.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37\">The preparation of financial statements under Adopted IFRS </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs38\">requires management to make judgements, estimates and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls12 ws0 gs39\">assumptions about the reported amounts of assets and liabilities, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3a\">income and expenses and the disclosure of contingent assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b\">and liabilities. The estimates and associated assumptions </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c\"><span class=\"_ _2f3\">are based on experience. Actual results may differ from </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3d\"><span class=\"_ _2f3\">these estimates.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e\">Judgements made by management in the application of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3f\">Adopted IFRS that have a significant effect on the financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs40\">statements, and estimates with a significant risk of material </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs41\">adjustment next year, are discussed in Accounting estimates </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs42\">and judgements detailed on page 139.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs43\">The estimates and underlying assumptions are reviewed </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs44\">regularly. Revisions to accounting estimates are recognised </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs45\">prospectively from when the estimates are revised.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs46\">The accounting policies set out below apply to all periods </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs47\">presented, except where stated otherwise.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs48\">Details of accounting standards which came into force in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs49\">year are set out at the end of this note.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a\">The Group\u2019s consolidated financial statements are prepared to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b\">the Saturday nearest to 15 September. Accordingly, they have </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4c\">been prepared for the 52 weeks ended 16 September 2023 </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4d\">(2022 \u2013 52 weeks ended 17 September 2022).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4e\">To avoid delay in the preparation of the consolidated financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4f\">statements, the results of certain subsidiaries, joint ventures </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs50\">and associates are included to 31 August each year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs51\">Adjustments have been made where appropriate for significant </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs52\">transactions or events occurring between 31 August and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs53\"><span class=\"_ _2f3\">16 September.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs54\">The Group\u2019s business activities, together with factors likely </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs55\"><span class=\"_ _2f3\">to affect its future development, performance and position are </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs56\"><span class=\"_ _2f3\">set out in the Strategic Report on pages 1 to 77. The financial </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs57\">position of the Group, its cash flows, liquidity position and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs58\">borrowing facilities are described in the Financial review </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs59\"><span class=\"_ _2f3\">on pages 36 to 39.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs5a\">In addition, the Principal risks and uncertainties on pages 68 to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs5b\">77 and note 26 on pages 166 to 177 provide details of the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs5c\">Group\u2019s policy on managing its financial and commodity risks.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs5d\">Climate change<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs5e\">In preparing the consolidated financial statements, management </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs5f\">has considered the impact of climate change, particularly in </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs60\"><span class=\"_ _2f3\">the context of the TCFD disclosures set out on pages 56 to 67 </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs61\"><span class=\"_ _2f3\">and our sustainability targets. These considerations did not have </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs62\">a material impact on the financial reporting judgements and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs63\">estimates, consistent with the assessment that climate change </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs64\">is not expected to have a significant impact on the Group\u2019s </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65\">going concern assessment to 1 March 2025 nor the viability </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs66\"><span class=\"_ _2f3\">of the Group over the next three years.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs67\">Management has considered the impact of climate change </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs68\"><span class=\"_ _2f3\">on a number of key estimates within the financial statements, </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs69\">including the estimates of future cash flows used in impairment </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6a\">assessments of the carrying value of goodwill and other </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6b\">non-current assets. The assessment with respect to the impact </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c\">of climate change will be kept under review by management, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d\"><span class=\"_ _2f3\">as the future impacts depend on factors outside of the Group\u2019s </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e\">control, which are not all currently known.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs6f\">Going concern<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs70\">After making enquiries, the directors have a reasonable </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs71\">expectation that the Group has adequate resources to continue </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs72\">in operational existence for the foreseeable future. For this </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs73\">reason, they continue to adopt the going concern basis </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs74\"><span class=\"_ _2f3\">in preparing the consolidated financial statements. </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs75\">The forecast for the going concern assessment period to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs76\">1 March 2025 has been updated for the business\u2019s latest </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs77\">trading in October and is the best estimate of cashflow in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs78\">period. Having reviewed this forecast and having applied a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs79\">downside sensitivity analysis and performed a reverse stress </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7a\">test, the directors consider it a remote possibility that the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7b\">financial headroom could be exhausted.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7c\">The Board\u2019s treasury policies are in place to maintain a strong </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7d\">capital base and manage the Group\u2019s balance sheet and liquidity </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7e\">to ensure long-term financial stability. These policies are the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs7f\">basis for investor, creditor and market confidence and enable </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs80\">the successful development of the business. The financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs81\">leverage policy requires that, in the ordinary course of business, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs82\">the Board prefers to see the Group\u2019s ratio of net debt including </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs83\">lease liabilities to adjusted EBITDA to be well under 1.5x. At the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs84\">end of this financial year, the financial leverage ratio was 1.0x </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs85\">and the Group had total cash of \u00a31.5bn and an undrawn </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs86\">committed Revolving Credit Facility of \u00a31.5bn.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs87\">In March 2023, S&amp;P Global Ratings reaffirmed their assignment </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs88\">to the Group of an \u2018A\u2019 grade long-term issuer credit rating. The </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs89\">Group\u2019s funding basis is supported by the existing \u00a3400m public </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8a\">bond due in 2034 furthermore the Group\u2019s committed Revolving </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8b\">Credit Facility is free of performance covenants and matures in </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8c\">2028, with one 1-year extension option remaining (after the first </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8d\">was utilised during the year). The $100m of outstanding private </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8e\">placement notes are due in March 2024 after which point Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs8f\">funding will not be subject to financial performance covenants.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs90\">In reviewing the cash flow forecast for the period, the directors </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs91\">reviewed the trading for both Primark and the food businesses </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs92\">in light of the experience gained from events of the last three </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs93\">years of trading and emerging trading patterns. The directors </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs94\">have a thorough understanding of the risks, sensitivities and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls12 ws0 gs95\">judgements included in these elements of the cash flow forecast </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs96\">and have a high degree of confidence in these cash flows.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 hf ff1 fs9 fc1 sc0 lsd ws0 gs97\">Significant accounting policies<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gs98\">for the 52 weeks ended 16 September 2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a\">As a downside scenario the directors considered the adverse </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b\">scenario in which inflationary costs are not fully recovered, there </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c\">are adverse foreign exchange impacts and there is a global </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2d ws18 gs9d\">recession, reducing demand for goods further than the base levels </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9e\">forecast. This downside scenario was modelled without taking </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9f\">any mitigating actions within their control. Under this downside </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa0\"><span class=\"_ _2f3\">scenario the Group forecasts liquidity throughout the period.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa1\">In addition, the directors also considered the circumstances </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa2\">which would be needed to exhaust the Group\u2019s total liquidity </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls11 ws0 gsa3\">over the assessment period \u2013 a reverse stress test. This indicates </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa4\">that, on top of the downside scenario outlined above, cost </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa5\">inflation would need to exceed \u00a31.9bn without any price </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa6\">increases or other mitigating actions being taken before total </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa7\">liquidity is exhausted. The likelihood of these circumstances </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa8\"><span class=\"_ _2f3\">is considered remote for two reasons. Firstly, over such a long </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsa9\">period, management could take substantial mitigating actions, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaa\">such as reviewing pricing, cost cutting measures and reducing </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsab\">capital investment. Secondly, the Group has significant business </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsac\">and asset diversification and would be able to, if it were </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsad\">necessary, dispose of assets and/or businesses to raise </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsae\">considerable levels of funds.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gsaf\">Basis of consolidation<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb0\">These consolidated financial statements include the results </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb1\"><span class=\"_ _2f3\">of the Company and its subsidiaries from the date that control </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb2\">commences to the date that control ceases.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3\">They also include the Group\u2019s share of the after-tax results, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb4\">other comprehensive income and net assets of its joint ventures </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5\">and associates on an equity-accounted basis from the point at </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6\">which joint control or significant influence respectively </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb7\">commences, to the date that it ceases.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb8\">Subsidiaries are entities controlled by the Company. Control </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb9\">exists when the Company has the power, directly or indirectly, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsba\">to direct the activities of an entity so as to affect significantly </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsbb\"><span class=\"_ _2f3\">the returns of that entity.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsbc\">Changes in the Group\u2019s ownership interest in a subsidiary that </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsbd\">do not result in a loss of control are accounted for within equity.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsbe\">All the Group\u2019s joint arrangements are joint ventures, which </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsbf\"><span class=\"_ _2f3\">are entities over whose activities the Group has joint control, </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc0\">typically established by contractual agreement and requiring </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc1\"><span class=\"_ _2f3\">the venturers\u2019 unanimous consent for strategic, financial and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc2\">operating decisions.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3\">Associates are those entities in which the Group has significant </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc4\">influence, being the power to participate in the financial and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc5\">operating policy decisions of the entity, but which does not </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc6\">amount to control or joint control.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc7\">Where the Group\u2019s share of losses exceeds its interest in </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc8\"><span class=\"_ _2f3\">a joint venture or associate, the carrying amount is reduced </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc9\"><span class=\"_ _2f3\">to zero and recognition of further losses is discontinued except </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsca\">to the extent that the Group has incurred legal or constructive </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gscb\">obligations or made payments on behalf of an investee.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gscc\">Control, joint control and significant influence are generally </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gscd\"><span class=\"_ _2f3\">assessed by reference to equity shareholdings and voting rights.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gsce\">Business acquisitions<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gscf\">On acquisition of a business, the Group attributes fair values to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls11 wsc gsd0\">the identifiable assets, liabilities and contingent liabilities acquired, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd1\">reflecting conditions at the date of acquisition. These include </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd2\">aligning accounting policies with those of the Group.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd3\">The Group finalises provisional fair values within 12 months </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd4\"><span class=\"_ _2f3\">of the date of acquisition and, where significant, reflects them </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd5\">by restatement of the comparative period in which the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsd6\"><span class=\"_ _2f3\">acquisition occurred.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd7\">The Group measures non-controlling interests at the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd8\">proportionate share of the net identifiable assets acquired.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsd9\">The Group remeasures existing equity interests in the acquiree </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsda\"><span class=\"_ _2f3\">to fair value at the date of acquisition, with any resulting gain </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsdb\"><span class=\"_ _2f3\">or loss taken to the income statement.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsdc\">Goodwill arising on acquisition of a business is the excess of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsdd\"><span class=\"_ _2f3\">the remeasured carrying amount of any existing equity interest </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsde\">plus the fair value of consideration payable for the additional </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsdf\">stake over the fair value of the share of net identifiable assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse0\">and liabilities acquired (including separately identified intangible </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse1\">assets), net of non-controlling interests. Total consideration </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse2\">does not include transaction costs, which the Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse3\"><span class=\"_ _2f3\">expenses as incurred.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse4\">The Group measures contingent consideration at fair value </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse5\"><span class=\"_ _2f3\">at the date of acquisition, classified as a liability or equity </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse6\"><span class=\"_ _2f3\">(usually as a liability).<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse7\">Other than for the finalisation of provisional fair values, the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse8\">Group accounts for changes in contingent consideration </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gse9\">classified as a liability in the income statement.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gsea\">Revenue<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gseb\">Revenue represents the value of sales made to customers after </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsec\">deduction of discounts, sales taxes and a provision for returns. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsed\">Discounts include sales rebates, price discounts, customer </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsee\">incentives, some promotional activities and similar items. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsef\">Revenue does not include sales between Group companies.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf0\">The Group recognises revenue when performance obligations </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf1\">are satisfied, goods are delivered to customers and control </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf2\"><span class=\"_ _2f3\">of goods is transferred to the buyer.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf3\">In the food businesses, the Group generally recognises revenue </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf4\">from the sale of goods on dispatch or delivery to customers, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf5\">dependent on shipping terms, and provides for discounts and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf6\">returns as a reduction to revenue when sales are recorded, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf7\">based on management\u2019s best estimate of the amount required </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf8\">to meet claims by customers, taking into account contractual </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf9\">and legal obligations, historical trends and past experience.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsfa\">In the Retail business, the Group generally recognises revenue </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsfb\">from the sale of goods when a customer purchases goods, and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsfc\">provides for returns as a reduction to revenue when sales are </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsfd\">recorded, based on management\u2019s best estimate of the amount </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsfe\">required to meet claims by customers, taking into account </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsff\">historical trends and past experience.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs100\">Borrowing costs<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs101\">The Group accounts for borrowing costs using the effective </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs102\">interest method. The Group capitalises borrowing costs directly </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs103\">attributable to the acquisition, construction or production </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs104\"><span class=\"_ _2f3\">of qualifying items of property, plant and equipment as part </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs105\"><span class=\"_ _2f3\">of their cost.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs106\">Foreign currencies<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs107\">Individual group companies record transactions in foreign </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls14 ws0 gs108\">currencies at the exchange rate at the date of the transaction, and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs109\">translate monetary assets and liabilities in foreign currencies at </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs10a\">the exchange rate at the balance sheet date, with any resulting </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs10b\">differences taken to the income statement, unless designated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls21 ws0 gs10c\">in a hedging relationship, in which case hedge accounting applies.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs10e\">On consolidation, the Group translates the assets and liabilities </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs10f\">of operations denominated in foreign currencies into sterling </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs110\"><span class=\"_ _2f3\">at the exchange rate at the balance sheet date and the income </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs111\">statements of those operations into sterling at average </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs112\">exchange rates.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs113\">The Group records differences arising from the retranslation </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs114\"><span class=\"_ _2f3\">of opening net assets of group companies, together with </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs115\">differences arising from the restatement of the net results of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs116\">group companies from average exchange rates to those at the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs117\">balance sheet date, in the translation reserve in equity.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs118\">Pensions and other post-employment benefits<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs119\">The Group\u2019s pension and other post-employment benefit </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11a\">arrangements comprise defined benefit plans, defined </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11b\">contribution plans and other unfunded post-employment plans.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11c\">For defined benefit plans, the income statement charge </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11d\">comprises the cost of benefits earned by members and benefit </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11e\">improvements granted to members during the year, as well as </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs11f\">net interest income/(expense) calculated by applying the liability </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs120\">discount rate to the opening net pension asset or liability.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs121\">The Group records the difference between the market value </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs122\"><span class=\"_ _2f3\">of scheme assets and the present value of scheme liabilities </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs123\"><span class=\"_ _2f3\">on a scheme-by-scheme basis as net pension assets (to the </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs124\">extent recoverable) or liabilities.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs125\">The Group recognises remeasurements and movements </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs126\"><span class=\"_ _2f3\">in irrecoverable surpluses in other comprehensive income.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs127\">The Group charges contributions payable in respect of defined </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs128\">contribution plans to operating profit as incurred.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs129\">The Group accounts for other unfunded post-employment plans </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs12a\">in the same way as defined benefit plans.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs12b\">Share-based payments<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs12c\">The Group recognises the fair value of share awards at grant </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs12d\">date as an employee expense with a corresponding increase in </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs12e\">equity, spread over the period during which employees become </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs12f\">unconditionally entitled to the shares.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs130\">The Group adjusts the amount recognised to reflect expected </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs131\">and actual levels of vesting except where the failure to vest </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs132\"><span class=\"_ _2f3\">is as a result of not meeting a market condition.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs133\">Income tax<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs134\">Income tax on profit or loss for the period comprises current </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs135\">and deferred tax. The Group recognises income tax in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs136\">income statement except to the extent that it relates to items </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs137\">taken directly to equity.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs138\">Current tax is the tax expected to be payable on taxable income </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs139\">for the year, using tax rates enacted or substantively enacted </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13a\">during the period, together with any adjustment to tax payable </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13b\">in respect of prior periods.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13c\">The Group provides for deferred tax using the balance sheet </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13d\">liability method, providing for temporary differences between </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13e\">the carrying amounts of assets and liabilities for financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs13f\">reporting purposes and the amounts used for tax purposes.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs140\">The Group does not provide for the following temporary </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs141\">differences: initial recognition of goodwill; initial recognition </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs142\"><span class=\"_ _2f3\">of assets or liabilities affecting neither accounting nor taxable </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs143\">profit other than those acquired in a business combination; and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs144\">differences relating to investments in subsidiaries to the extent </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs145\">that they will probably not reverse in the foreseeable future.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs146\">The Group bases the amount of deferred tax provided on the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs147\">expected manner of realisation or settlement of the carrying </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs148\">amount of assets and liabilities, using tax rates enacted or </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs149\">substantively enacted at the balance sheet date.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14a\">The Group recognises deferred tax assets only to the extent </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14b\">that it is probable that future taxable profits will be available </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14c\">against which the asset can be utilised.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14d\">The Group offsets deferred tax assets and liabilities if, and only </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14e\">if, it has a legally enforceable right to set off current tax assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs14f\">and liabilities and the deferred tax assets and liabilities relate </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs150\"><span class=\"_ _2f3\">to income taxes levied by the same taxation authority on either </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs151\">the same taxable entity or different taxable entities which intend </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs152\">either to settle current tax liabilities and assets on a net basis, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs153\"><span class=\"_ _2f3\">or to realise the assets and settle the liabilities simultaneously, </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs154\">in each future period in which significant amounts of deferred </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs155\">tax liabilities or assets are expected to be settled or recovered.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs156\">As required by IAS 12, we have applied the exception to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs157\">recognising and disclosing information about deferred tax assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs158\">and liabilities related to Pillar Two income taxes.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs159\">The Group recognises income tax arising from dividend </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs15a\">distributions at the same time as the liability to pay the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs15b\"><span class=\"_ _2f3\">related dividend.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs15c\">Financial assets and liabilities<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs15d\">The Group recognises financial assets and liabilities when </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs15e\"><span class=\"_ _2f3\">it becomes a party to the contractual provision of the relevant </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs15f\">financial instrument.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs160\">Trade and other receivables<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs161\">The Group records trade and other receivables initially at fair </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs162\">value and subsequently at amortised cost. This generally results </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs163\">in recognition at nominal value less an expected credit loss </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs164\">provision, which is recognised based on management\u2019s </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2c ws0 gs165\">expectation of losses without regard to whether or not a specific </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs166\">impairment trigger has occurred.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs167\">Other non-current receivables<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs168\">Other non-current receivables comprise finance lease </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs169\">receivables due from a joint venture and minority shareholdings </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16a\">in private companies. The Group accounts for finance lease </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16b\">receivables in the same way as for trade and other receivables.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16c\">The Group records minority shareholdings in private companies </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16d\">initially at fair value, including directly attributable transaction </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16e\">costs, and subsequently at fair value through other </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs16f\">comprehensive income.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs170\">On disposal of a minority shareholding, the cumulative gain </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs171\"><span class=\"_ _2f3\">or loss previously recognised in other comprehensive income </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs172\"><span class=\"_ _2f3\">is included directly in retained earnings, without recycling it to </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs173\">the income statement.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs174\">Bank and other borrowings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls34 ws0 gs175\">The Group records bank and other borrowings initially at fair value, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls34 ws0 gs176\">which equals the proceeds received, net of direct issue costs, and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls34 ws0 gs177\">subsequently at amortised cost. The Group accounts for finance </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls34 ws0 gs178\">charges, including premiums payable on settlement or redemption </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls34 ws0 gs179\">and direct issue costs, using the effective interest rate method.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs17a\">Trade payables<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs17b\">The Group records trade payables initially at fair value and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs17c\">subsequently at amortised cost. This generally results in </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs17d\">recognition at nominal value.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs17f\">Cash and cash equivalents<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs180\">Cash and cash equivalents comprise bank and cash balances, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs181\">deposits and short-term investments with original maturities </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs182\"><span class=\"_ _2f3\">of three months or less.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls12 ws0 gs183\">For the purposes of the cash flow statement, the Group includes </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs184\">bank overdrafts that are repayable on demand and form an </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs185\">integral part of the Group\u2019s cash management as a component </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs186\">of cash and cash equivalents.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs187\">Derivative financial instruments and hedging<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs188\">The Group primarily uses derivatives to manage economic </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs189\">exposure to financial and commodity risks. The principal </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18a\">instruments used are foreign exchange and commodity </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18b\">contracts, futures, swaps and options. The Group does not </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18c\"><span class=\"_ _2f3\">use derivatives for speculative purposes.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18d\">The Group recognises derivatives at fair value based on market </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18e\">prices or rates, or calculated using discounted cash flow or </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs18f\">option pricing models.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs190\">The Group recognises changes in the fair value of derivatives </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs191\"><span class=\"_ _2f3\">in the income statement unless the derivative is designated </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs192\"><span class=\"_ _2f3\">in a hedging relationship, when recognition of the change in </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs193\"><span class=\"_ _2f3\">fair value depends on the nature of the item being hedged.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs194\">The purpose of hedge accounting is to mitigate the impact on </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs195\">the Group of changes in foreign exchange or interest rates and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs196\">commodity prices.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs197\">At the inception of each hedging relationship, the Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs198\">documents the hedging instrument, the hedged item, the risk </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs199\">management objectives and strategy for undertaking the hedge, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs19a\">and assesses hedge effectiveness.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs19b\">During the life of each hedging relationship, the Group performs </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs19c\">testing to demonstrate that the hedge remains effective.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs19d\">For derivatives hedging of future cash flows, the Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls12 ws0 gs19e\">recognises the change in fair value through other comprehensive </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs19f\"><span class=\"_ _2f3\">income in either the cost of hedging reserve (for the element </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a0\"><span class=\"_ _2f3\">of the change in fair value relating to the currency spread) or </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a1\"><span class=\"_ _2f3\">in the hedging reserve (for the remaining change in fair value). </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a2\"><span class=\"_ _2f3\">Any ineffective portion is recognised immediately in the </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs1a3\"><span class=\"_ _2f3\">income statement.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a4\">When the future cash flow results in the recognition of a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a5\">non-financial asset or liability, then at the time that asset or </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a6\">liability is recognised, the Group includes the associated gains </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a7\">and losses previously recognised in the hedging reserve in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a8\">initial measurement of that asset or liability.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1a9\">When the future cash flow does not result in the recognition of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls10 ws0 gs1aa\">a non-financial asset or liability, the Group includes the associated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ab\">gains and losses previously recognised in the hedging reserve </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ac\"><span class=\"_ _2f3\">in the income statement in the same period in which the </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ad\">hedged item affects profit or loss.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ae\">Hedges of the Group\u2019s net investment in foreign operations </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1af\">principally comprise borrowings in the currency of the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b0\">investment\u2019s net assets.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b1\">For derivative or non-derivative financial instruments used as </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b2\">hedges of the Group\u2019s net investment in foreign operations, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b3\"><span class=\"_ _2f3\">the Group recognises the change in fair value through other </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b4\">comprehensive income in the net investment hedging reserve. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b5\">Any ineffective portion is recognised immediately in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs1b6\"><span class=\"_ _2f3\">income statement.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b7\">The Group discontinues hedge accounting when a hedging </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2c ws0 gs1b8\">instrument expires or is sold, terminated, exercised, or no longer </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1b9\">qualifies for hedge accounting. At that time, the Group retains </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 wsc gs1ba\"><span class=\"_ _2f3\">the cumulative associated gain or loss recognised in the hedging </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1bb\"><span class=\"_ _2f3\">reserve until the forecast transaction occurs. Gains or losses </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1bc\"><span class=\"_ _2f3\">on hedging instruments relating to an underlying exposure that </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1bd\"><span class=\"_ _2f3\">no longer exists are taken to the income statement.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1be\">The Group economically hedges foreign currency exposure on </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1bf\">recognised monetary assets and liabilities but does not normally </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c0\">seek hedge accounting. The Group records any derivatives held </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c1\">to hedge this exposure at fair value through profit and loss.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs1c2\">Intangible assets other than goodwill<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c3\">Non-operating intangible assets are generally intangible assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c4\">that arise on business combinations and typically include </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c5\">technology, brands, customer relationships and grower </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c6\"><span class=\"_ _2f3\">agreements. The Group acquires operating intangible assets in </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c7\">the ordinary course of business, typically including computer </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c8\"><span class=\"_ _2f3\">software, land use rights and emissions trading licences.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1c9\">The Group records intangible assets other than goodwill at cost </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ca\">less accumulated amortisation and impairment charges.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1cb\">Amortisation is charged to the income statement on a straight-<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1cc\">line basis over the estimated useful lives of intangible assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1cd\">from the date they are available for use. Estimated useful lives </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ce\">are generally deemed to be no longer than:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1cf\">Technology and brands \u2013 up to 15 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d0\">Customer relationships \u2013 up to 10 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d1\">Grower agreements \u2013 up to 10 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d2\">Operating intangibles \u2013 up to 10 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs1d3\">Goodwill<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d4\">Goodwill is defined under \u2018Business acquisitions\u2019 on page 134. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d5\">Certain commercial assets associated with the acquisition of a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d6\">business are not capable of being recognised in the acquisition </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d7\">balance sheet. In such circumstances, goodwill is recognised, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d8\">which may include, but is not necessarily limited to, workforce </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1d9\">assets and the benefits of expected future synergies.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1da\">Goodwill is subject to an annual impairment review.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs1db\">Research and development<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1dc\">The Group expenses research and development expenditure </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1dd\"><span class=\"_ _2f3\">as incurred, unless development expenditure relates to products </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1de\">or processes which are technically and commercially feasible, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1df\"><span class=\"_ _2f3\">in which case it is capitalised. The Group records capitalised </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e0\">development expenditure at cost less accumulated amortisation </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e1\">and impairment charges.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs1e2\">Impairment<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e3\">The Group reviews the carrying amounts of intangible assets </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e4\">and property, plant and equipment at each balance sheet date to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e5\">determine whether there is any indication of impairment. If any </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e6\">such indication exists, the Group estimates the indicated asset\u2019s </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e7\">recoverable amount. For goodwill and intangibles without a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e8\">finite life, the Group does this at least annually.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1e9\">The Group recognises an impairment charge in the income </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ea\">statement whenever the carrying amount of an asset or its CGU </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1eb\">exceeds its recoverable amount.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ec\">The Group allocates impairment charges recognised in respect </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ed\">of CGUs first to reduce the carrying amount of any goodwill </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ee\">relating to that CGU and then to reduce the carrying amount </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ef\"><span class=\"_ _2f3\">of the other assets in the CGU on a pro rata basis.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs1f1\">Calculation of recoverable amount<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f2\">The recoverable amount of assets is the greater of their fair </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f3\">value less costs to sell and their value in use. In assessing value </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f4\">in use, the Group discounts estimated future cash flows to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f5\">present value using a pre-tax discount rate reflective of current </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f6\">market assessments of the time value of money and the risks </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f7\">specific to the asset.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f8\">For an asset that does not generate largely independent cash </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1f9\">inflows, the Group determines recoverable amount for the CGU </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1fa\">to which the asset belongs.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs1fb\">Reversals of impairment<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1fc\">The Group does not subsequently reverse impairments of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1fd\">goodwill. For other assets, the Group may reverse an </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1fe\">impairment charge if there has been a change in the estimates </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1ff\">used to determine the recoverable amount, but only to the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs200\">extent that the new carrying amount does not exceed the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs201\">carrying amount that would have been determined, net of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs202\">depreciation or amortisation, if no impairment charge had </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs203\">previously been recognised.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs204\">Property, plant and equipment<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs205\">The Group records property, plant and equipment at cost less </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs206\">accumulated depreciation and impairment charges.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs207\">The Group charges depreciation to the income statement on a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs208\">straight-line basis over the estimated useful economic lives of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs209\">each item sufficient to reduce it to its estimated residual value. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs20a\">Land is not depreciated. Estimated useful economic lives are </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs20b\">generally deemed to be no longer than:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs20c\">Freehold buildings<span class=\"_ _195\"> </span>up to 66 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs20d\">Plant and equipment, fixtures and fittings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs20e\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">sugar factories, yeast plants, mills and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs20f\">bakeries<span class=\"_ _196\"> </span><span class=\"ws0\">up to 20 years<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs210\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">other operations<span class=\"_ _6a\"> </span>up to 12 years<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs211\">Vehicles<span class=\"_ _197\"> </span><span class=\"ws0\">up to 10 years<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs212\">Sugar cane roots<span class=\"_ _198\"> </span>up to 10 years<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs213\">Leases<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs214\">A lease is an agreement whereby the lessor conveys to the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs215\">lessee, in return for a payment or a series of payments, the right </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs216\">to use a specific asset for an agreed period.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs217\">Where the Group is a lessee, the following accounting policy </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs218\"><span class=\"_ _2f3\">is applied.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs219\">Right-of-use assets<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21a\">The Group records right-of-use assets at cost at the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21b\">commencement date of the lease, which is the date the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21c\">underlying asset is available for use, less any accumulated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21d\">depreciation and impairment losses, and adjusted for </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21e\">subsequent remeasurement of lease liabilities.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs21f\">Cost includes the amount of lease liabilities recognised, initial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs220\">direct costs incurred, and lease payments made at or before </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs221\"><span class=\"_ _2f3\">the commencement date, less any lease incentives received.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs222\">The Group charges depreciation to the income statement on </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs223\"><span class=\"_ _2f3\">a straight-line basis over the shorter of the estimated useful life </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs224\">and the lease term.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs225\">Lease liabilities<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs226\">The Group records lease liabilities at the commencement date </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs227\">of the lease at the present value of lease payments to be made </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs228\">over the lease term, discounted using the incremental </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs229\">borrowing rate at the commencement date of the lease if the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22a\">interest rate implicit in the lease is not readily determinable.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22b\">Lease payments include fixed payments, including in-substance </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22c\">fixed payments, and variable lease payments that depend on </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22d\"><span class=\"_ _2f3\">an index or a rate, less any lease incentives receivable.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22e\">Variable lease payments that do not depend on an index or a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs22f\">rate are recognised as an expense in the period in which the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs230\">event or condition that triggers the payment occurs.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs231\">The Group subsequently measures lease liabilities at amortised </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws18 gs232\">cost using the effective interest rate method. The Group records </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs233\">the accretion and settlement of interest through accruals and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs234\">reduces the carrying amount of lease liabilities for the capital </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs235\">element of lease payments made.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs236\">The carrying amount of lease liabilities is remeasured when </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs237\">there is a change in future lease payments due to a change </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs238\"><span class=\"_ _2f3\">in the lease term, a change in the in-substance fixed lease </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs239\">payments or a change in the assessment of whether to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs23a\">purchase the underlying asset.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs23b\">Short-term leases and leases of low-value assets<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs23c\">The Group applies the short-term lease recognition exemption </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs23d\">to leases that have a lease term of 12 months or less from the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs23e\">commencement date and do not contain a purchase option. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs23f\"><span class=\"_ _2f3\">It also applies the low-value asset recognition exemption to </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs240\">groups of underlying leases considered uniformly low-value.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs241\">The Group expenses lease payments on short-term leases and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs242\">leases of low-value assets in the income statement as incurred.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs243\">Lessor accounting<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs244\">When subleasing assets, the Group assesses the sublease </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs245\">classification with reference to the head lease right-of-use asset, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs246\">which considers, among other factors, whether the sublease </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs247\"><span class=\"_ _2f3\">represents a majority of the remaining life of the head lease.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs248\">The ratio of rental income to head lease rental payments is used </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs249\">to determine how much of the right-of-use asset should be </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24a\">derecognised, taking into account whether the sublease/head </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24b\">lease are above or below market rate.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24c\">The Group records amounts due from lessees under finance </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24d\">leases as a receivable at an amount equal to the net investment </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24e\">in the lease, calculated using the incremental borrowing rate </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs24f\"><span class=\"_ _2f3\">at the date of recognition. The Group recognises any difference </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs250\">between the derecognised right-of-use asset and the newly </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs251\">recognised amounts due from lessees under finance leases </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs252\"><span class=\"_ _2f3\">in the income statement.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs253\">The Group recognises finance income over the lease term, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs254\">reflecting a constant periodic rate of return on the net </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs255\">investment in the lease.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs256\">The Group recognises operating lease income as earned </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs257\"><span class=\"_ _2f3\">on a straight-line basis over the lease term.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs259\">Current biological assets<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25a\">The Group records current biological assets at fair value less </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25b\">costs to sell.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25c\">The basis of valuation for growing cane is estimated sucrose </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25d\">content valued at estimated sucrose price for the following </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25e\">season, less estimated costs for harvesting and transport.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs25f\">When harvested, the Group transfers growing cane to inventory </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs260\">at fair value less costs to sell.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs261\">Inventories<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs262\">The Group records food inventories at the lower of cost and net </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs263\">realisable value. Cost includes raw materials, direct labour and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs264\">expenses and an appropriate proportion of production and other </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs265\">overheads, calculated on a first-in first-out basis.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs266\">The Group records retail inventories at the lower of cost and net </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs267\">realisable value using the retail method, calculated on the basis </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs268\">of selling price less appropriate trading margin. All retail </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs269\">inventories are finished goods.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26a\">On acquisition of a business, the Group records inventories at </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26b\">fair value. Subsequently, the Group charges the book value of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26c\">the inventories to adjusted operating profit as they are sold or </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26d\">used. Any significant fair value uplift is charged below adjusted </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs26e\">operating profit as the inventories are sold or used.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs26f\">Grants<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs270\">The Group recognises grants only when there is reasonable </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs271\">assurance that the Group will comply with the conditions </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs272\">attached and that the grants will be received. Grants receivable </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs273\">as compensation for expenses already incurred are recognised </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs274\">in profit or loss in the period in which they become receivable.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws2 gs275\">Hyperinflation<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs276\">The Argentinian economy was designated hyperinflationary </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs277\">from 1 July 2018. The Turkish economy was designated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs278\">hyperinflationary from 1 July 2022.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs279\">The Group has applied IAS 29 <span class=\"ff29\">Financial Reporting in </span></div><div class=\"t m0 h7 ff29 fs4 fc0 sc0 ls5 ws0 gs27a\">Hyperinflationary Economies<span class=\"ff3\"> to its Argentinian operations from </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27b\">the beginning of the 2019 financial year and for its Turkish </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27c\">operations from the beginning of the 2022 financial year. IAS 29 </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27d\">requires that hyperinflationary adjustments are reflected from </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27e\">the start of the reporting period in which it is applied. For the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs27f\">Group\u2019s Argentinian operations this was 1 September 2018, and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs280\">for the Group\u2019s Turkish operations this was 1 September 2021.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs281\">The adjustments required by IAS 29 are set out below:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs282\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">adjustment of historical cost non-monetary assets and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs283\">liabilities from their date of initial recognition to the balance </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs284\">sheet date to reflect the changes in purchasing power of the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs285\">currency caused by inflation, according to the official indices </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs286\">for Argentina published by the Federaci\u00f3n Argentina de </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs287\">Consejos Profesionales de Ciencias Econ\u00f3micas (\u2018FACPCE\u2019) </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls11 ws0 gs288\">and for Turkey published by Turkish Statistical Institute (\u2018TUIK\u2019);<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs289\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">adjustment of the components of the income statement </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs28a\"><span class=\"_ _2f3\">and cash flow statement for the inflation index since their </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs28b\">generation, with a balancing entry in the income statement </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls11 ws0 gs28c\">and a reconciling item in the cash flow statement, respectively;<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs28d\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">adjustment of the income statement to reflect the impact </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs28e\"><span class=\"_ _2f3\">of inflation on holding monetary assets and liabilities </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs28f\"><span class=\"_ _2f3\">in local currency;<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs290\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">the financial statements of the Group\u2019s Argentinian and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs291\">Turkish operations have been translated into sterling at the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs292\">closing exchange rate at 16 September 2023 (ARS 433.88:\u00a31; </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs293\">TRL 33.45:\u00a31); and<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs294\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">the cumulative impact corresponding to previous years has </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs295\">been reflected in other comprehensive income in the year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs296\">In Argentina, the FACPCE index was 911.1316 at 31 August </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs297\">2022 and 2044.2832 at 31 August 2023. The inflation index for </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs298\">the year is therefore 2.244.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs299\">In Turkey, the TUIK index was 80.21 at 31 August 2022 and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29a\">58.94 at 31 August 2023. The inflation index for the year is </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29b\">therefore 0.735.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29c\">The Venezuelan economy has been designated hyperinflationary </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29d\">for a number of years, but the impact on the Group\u2019s results </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs29e\">remains immaterial.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs29f\">New accounting standards<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a0\">The Group adopted the following accounting standards and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a1\">amendments during the year with no significant impact:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2a2\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Reference to the Conceptual Framework (Amendments </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a3\"><span class=\"_ _2f3\">to IFRS 3)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2a4\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Property, Plant and Equipment: Proceeds before Intended </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a5\">Use (Amendments to IAS 16)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2a6\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Onerous Contracts \u2013 Cost of Fulfilling a Contract </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a7\">(Amendments to IAS 37)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2a8\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Annual Improvements to IFRS 2018\u20132020<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2a9\">The Group is assessing the impact of the following standards, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2aa\">interpretations and amendments that are not yet effective. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2ab\">Where already endorsed by the UKEB, these changes will be </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2ac\">adopted on the effective dates noted. Where not yet endorsed </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2ad\">by the UKEB, the adoption date is less certain:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2ae\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">IFRS 17 <span class=\"ff29\">Insurance Contracts</span>, Amendments to IFRS 17, Initial </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2af\">Application of IFRS 17 and IFRS 9 \u2013 Comparative Information, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b0\">effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2b1\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Disclosure of Accounting policies (Amendments to IAS 1 and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b2\">IFRS Practice Statement 2), effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2b3\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Definition of Accounting Estimates (Amendments to IAS 8), </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b4\">effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2b5\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Deferred Tax related to Assets and Liabilities arising from </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b6\"><span class=\"_ _2f3\">a Single Transaction (Amendments to IAS 12), effective 2024 </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b7\">financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2b8\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Lease Liability in a Sale and Leaseback (Amendments to IFRS </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2b9\">16), effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2ba\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">International Tax Reform \u2013 Pillar Two Model Rules </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2bb\">(Amendments to IAS 12), effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2bc\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Amendments to IAS 1 Presentation of Financial Statements, </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2bd\">effective 2024 financial year<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2be\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Supplier Finance Arrangements (Amendments to IAS 7 and </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2bf\">IFRS 7), effective 2025 financial year (not yet endorsed by </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2c0\"><span class=\"_ _2f3\">the UKEB)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs2c1\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Amendments to IAS 21 <span class=\"ff29\">The Effects of Changes in Foreign </span></span></div><div class=\"t m0 h7 ff29 fs4 fc0 sc0 ls5 ws0 gs2c2\">Exchange Rates<span class=\"ff3\">: Lack of Exchangeability, effective 2026 </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs2c3\">financial year (not yet endorsed by the UKEB)<span class=\"_ _2f3\"> </span></div>Significant accounting estimates<span class=\"_ _2f3\"> </span>The preparation of the Group\u2019s consolidated financial statements includes the use of estimates and assumptions. Although the estimates used are based on management\u2019s best information about current circumstances and future events and actions, actual results may differ from those estimates.<span class=\"_ _2f3\"> </span>The accounting estimates with a significant risk of a material change to the carrying value of assets and liabilities within the next year are set out below.<span class=\"_ _2f3\"> </span>Forecasts and discount rates<span class=\"_ _2f3\"> </span>The carrying values of a number of items on the balance sheet are dependent on estimates of future cash flows arising from the Group\u2019s operations which, in some circumstances, are discounted to arrive at a net present value.<span class=\"_ _2f3\"> </span>Assessment for impairment involves comparing the book value of an asset with its recoverable amount (the higher of value in use and fair value less costs to sell). Value in use is determined with reference to projected future cash flows discounted at an appropriate rate. Both the cash flows and the discount rate involve a significant degree of estimation uncertainty.<span class=\"_ _2f3\"> </span>The recovery of deferred tax assets is dependent on the generation of sufficient future taxable profits. The Group recognises deferred tax assets to the extent that it is <span class=\"_ _2f3\">considered probable that sufficient taxable profits will be </span>available in the future. This involves a significant degree <span class=\"_ _2f3\">of estimation uncertainty.<span class=\"_ _2f3\"> </span></span>When considering sources of future taxable profit, the Group firstly considers existing deferred tax liabilities. However, the majority of deferred tax assets are recognised based on future profit forecasts, including the deferred tax assets in the Group\u2019s most material jurisdictions of the United Kingdom, the United States, Australia, Germany and Spain.<span class=\"_ _2f3\"> </span>When relying on profit forecasts, the assessment of whether to recognise deferred tax assets is based on the following year\u2019s budget and expectations of the future performance of individual businesses (or groups of businesses in the case of national tax groups). Where possible, this is consistent with forecasts used for impairment assessments. Forecasts for impairment assessments are discounted, but this is not permitted for recognition of deferred tax assets.<span class=\"_ _2f3\"> </span>Deferred tax assets are reduced when it is no longer considered probable that the related tax benefit will be realised.<span class=\"_ _2f3\"> </span>The widespread nature of the Group\u2019s activities across multiple jurisdictions means that it is not practical to provide detailed sensitivities in respect of individual deferred tax assets.<span class=\"_ _2f3\"> </span>Further details of deferred tax assets are included in note 13.<span class=\"_ _2f3\"> </span>Post-retirement benefits<span class=\"_ _2f3\"> </span>The Group\u2019s defined benefit pension schemes and similar arrangements are assessed annually in accordance with IAS 19 Employee Benefits<span class=\"ff3\">. The accounting valuations, assessed using </span>assumptions determined with independent actuarial advice, resulted in a significant net surplus as at 16 September 2023, principally relating to the UK defined benefit scheme, which <span class=\"_ _2f3\">is separately disclosed.<span class=\"_ _2f3\"> </span></span>The net surplus is highly sensitive to the market value of scheme assets, to discount rates used in assessing liabilities, to actuarial assumptions (including price inflation, rates of pension and salary increases, mortality and other demographic assumptions) and to the level of contributions.<span class=\"_ _2f3\"> </span>Further details are included in note 12, including associated sensitivities.<span class=\"_ _2f3\"> </span>Other areas of judgement and <span class=\"_ _2f3\">accounting estimates<span class=\"_ _2f3\"> </span></span>The consolidated financial statements include other areas of judgement and accounting estimates. While these areas do not meet the definition of significant accounting estimates or critical accounting judgements, the recognition and measurement of certain material assets and liabilities are based on assumptions and/or are subject to longer term uncertainties. The other areas of judgement and accounting estimates are set out below.<span class=\"_ _2f3\"> </span>Biological assets<span class=\"_ _2f3\"> </span>In valuing growing cane, estimating sucrose content requires management to assess expected cane and sucrose yields <span class=\"_ _2f3\">for the following season considering weather conditions and </span>harvesting programmes. Estimating sucrose price requires management to assess into which markets the forthcoming crop will be sold and to assess domestic and export prices as well as related foreign currency exchange rates. The carrying value of growing cane and associated sensitivities is disclosed in note 17.<span class=\"_ _2f3\"> </span>Income tax<span class=\"_ _2f3\"> </span>The Group is exposed to a range of uncertain tax positions. <span class=\"_ _2f3\">It provides for open tax matters, where it believes it is probable </span>that payments will be required, including those for routine tax audits, which are by nature complex and may take a number <span class=\"_ _2f3\">of years to resolve. Uncertainty is driven by the resolution of the </span>issue and estimation process in arriving at the amount. The Group has recognised potential current corporate tax liabilities for a number of uncertain tax positions, none of which are individually material. The provision for these uncertain tax positions was 2023 \u2013 \u00a355m (2022 \u2013 \u00a3102m). The reduction in the provision <span class=\"_ _2f3\">is due to the conclusion of UK tax audits covering several </span>businesses and years. The majority of the remaining provisions relate to transfer pricing risks across a number of jurisdictions <span class=\"_ _2f3\">in which the Group has operations. Transfer pricing is a complex </span>area with resolution of matters taking many years. Given the underlying nature of these risks, the timing of when they will resolve is uncertain.<span class=\"_ _2f3\"> </span>The Group applies IFRIC 23 <span class=\"ff29\">Uncertainty over Income Tax </span>Treatments<span class=\"ff3 ws0\"> to measure uncertain tax positions. The Group </span>calculates each provision using management\u2019s best estimate of the liability based on interpretation of tax law in each jurisdiction and ongoing monitoring of tax cases and rulings. The Group believes it has adequate provision for these matters. Final conclusion of each matter may result in an outcome different <span class=\"_ _2f3\">to any amounts provided, but the Group has concluded that this </span>is unlikely to have a material impact.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-694": {
   "value": "Associated British Foods plc is domiciled in the United Kingdom. The Company\u2019s consolidated financial statements for the 52 weeks ended 16 September 2023 comprise those of the Company, its subsidiaries and its interest in joint ventures and associates. The directors authorised the consolidated financial statements for issue on 7 November 2023. The directors prepared and approved the consolidated financial statements in accordance with UK-adopted IAS (\u2018Adopted IFRS\u2019). The Company has elected to prepare the parent company financial statements under FRS 101. These are presented on pages 194 to 200. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-2": {
   "value": "Associated British Foods plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-3": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-749": {
   "value": "The directors authorised the consolidated financial statements for issue on 7 November 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-750": {
   "value": "The directors prepared and approved the consolidated financial statements in accordance with UK-adopted IAS (\u2018Adopted IFRS\u2019). ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-695": {
   "value": "Basis of preparation The Company presents its consolidated financial statements in sterling, rounded to the nearest million, prepared on the historical cost basis except that current biological assets and certain financial instruments are stated at fair value, and assets classified as held for sale are stated at the lower of carrying amount and fair value less costs to sell. The preparation of financial statements under Adopted IFRS requires management to make judgements, estimates and assumptions about the reported amounts of assets and liabilities, income and expenses and the disclosure of contingent assets and liabilities. The estimates and associated assumptions are based on experience. Actual results may differ from these estimates. Judgements made by management in the application of Adopted IFRS that have a significant effect on the financial statements, and estimates with a significant risk of material adjustment next year, are discussed in Accounting estimates and judgements detailed on page 139. The estimates and underlying assumptions are reviewed regularly. Revisions to accounting estimates are recognised prospectively from when the estimates are revised. The accounting policies set out below apply to all periods presented, except where stated otherwise. Details of accounting standards which came into force in the year are set out at the end of this note. The Group\u2019s consolidated financial statements are prepared to the Saturday nearest to 15 September. Accordingly, they have been prepared for the 52 weeks ended 16 September 2023 (2022 \u2013 52 weeks ended 17 September 2022). To avoid delay in the preparation of the consolidated financial statements, the results of certain subsidiaries, joint ventures and associates are included to 31 August each year. Adjustments have been made where appropriate for significant transactions or events occurring between 31 August and 16 September. The Group\u2019s business activities, together with factors likely to affect its future development, performance and position are set out in the Strategic Report on pages 1 to 77. The financial position of the Group, its cash flows, liquidity position and borrowing facilities are described in the Financial review on pages 36 to 39. In addition, the Principal risks and uncertainties on pages 68 to 77 and note 26 on pages 166 to 177 provide details of the Group\u2019s policy on managing its financial and commodity risks. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-696": {
   "value": "Climate change In preparing the consolidated financial statements, management has considered the impact of climate change, particularly in the context of the TCFD disclosures set out on pages 56 to 67 and our sustainability targets. These considerations did not have a material impact on the financial reporting judgements and estimates, consistent with the assessment that climate change is not expected to have a significant impact on the Group\u2019s going concern assessment to 1 March 2025 nor the viability of the Group over the next three years. Management has considered the impact of climate change on a number of key estimates within the financial statements, including the estimates of future cash flows used in impairment assessments of the carrying value of goodwill and other non-current assets. The assessment with respect to the impact of climate change will be kept under review by management, as the future impacts depend on factors outside of the Group\u2019s control, which are not all currently known. ",
   "dimensions": {
    "concept": "abfplc:DisclosureOfClimateChange",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-697": {
   "value": "Going concern<span class=\"_ _2f3\"> </span>After making enquiries, the directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis <span class=\"_ _2f3\">in preparing the consolidated financial statements. </span>The forecast for the going concern assessment period to 1 March 2025 has been updated for the business\u2019s latest trading in October and is the best estimate of cashflow in the period. Having reviewed this forecast and having applied a downside sensitivity analysis and performed a reverse stress test, the directors consider it a remote possibility that the financial headroom could be exhausted.<span class=\"_ _2f3\"> </span>The Board\u2019s treasury policies are in place to maintain a strong capital base and manage the Group\u2019s balance sheet and liquidity to ensure long-term financial stability. These policies are the basis for investor, creditor and market confidence and enable the successful development of the business. The financial leverage policy requires that, in the ordinary course of business, the Board prefers to see the Group\u2019s ratio of net debt including lease liabilities to adjusted EBITDA to be well under 1.5x. At the end of this financial year, the financial leverage ratio was 1.0x and the Group had total cash of \u00a31.5bn and an undrawn committed Revolving Credit Facility of \u00a31.5bn.<span class=\"_ _2f3\"> </span>In March 2023, S&amp;P Global Ratings reaffirmed their assignment to the Group of an \u2018A\u2019 grade long-term issuer credit rating. The Group\u2019s funding basis is supported by the existing \u00a3400m public bond due in 2034 furthermore the Group\u2019s committed Revolving Credit Facility is free of performance covenants and matures in 2028, with one 1-year extension option remaining (after the first was utilised during the year). The $100m of outstanding private placement notes are due in March 2024 after which point Group funding will not be subject to financial performance covenants.<span class=\"_ _2f3\"> </span>In reviewing the cash flow forecast for the period, the directors reviewed the trading for both Primark and the food businesses in light of the experience gained from events of the last three years of trading and emerging trading patterns. The directors have a thorough understanding of the risks, sensitivities and judgements included in these elements of the cash flow forecast and have a high degree of confidence in these cash flows.<span class=\"_ _2f3\"> </span>As a downside scenario the directors considered the adverse scenario in which inflationary costs are not fully recovered, there are adverse foreign exchange impacts and there is a global recession, reducing demand for goods further than the base levels forecast. This downside scenario was modelled without taking any mitigating actions within their control. Under this downside <span class=\"_ _2f3\">scenario the Group forecasts liquidity throughout the period.<span class=\"_ _2f3\"> </span></span>In addition, the directors also considered the circumstances which would be needed to exhaust the Group\u2019s total liquidity over the assessment period \u2013 a reverse stress test. This indicates that, on top of the downside scenario outlined above, cost inflation would need to exceed \u00a31.9bn without any price increases or other mitigating actions being taken before total liquidity is exhausted. The likelihood of these circumstances <span class=\"_ _2f3\">is considered remote for two reasons. Firstly, over such a long </span>period, management could take substantial mitigating actions, such as reviewing pricing, cost cutting measures and reducing capital investment. Secondly, the Group has significant business and asset diversification and would be able to, if it were necessary, dispose of assets and/or businesses to raise considerable levels of funds.<span class=\"_ _2f3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-698": {
   "value": "Basis of consolidation These consolidated financial statements include the results of the Company and its subsidiaries from the date that control commences to the date that control ceases. They also include the Group\u2019s share of the after-tax results, other comprehensive income and net assets of its joint ventures and associates on an equity-accounted basis from the point at which joint control or significant influence respectively commences, to the date that it ceases. Subsidiaries are entities controlled by the Company. Control exists when the Company has the power, directly or indirectly, to direct the activities of an entity so as to affect significantly the returns of that entity. Changes in the Group\u2019s ownership interest in a subsidiary that do not result in a loss of control are accounted for within equity. All the Group\u2019s joint arrangements are joint ventures, which are entities over whose activities the Group has joint control, typically established by contractual agreement and requiring the venturers\u2019 unanimous consent for strategic, financial and operating decisions. Associates are those entities in which the Group has significant influence, being the power to participate in the financial and operating policy decisions of the entity, but which does not amount to control or joint control. Where the Group\u2019s share of losses exceeds its interest in a joint venture or associate, the carrying amount is reduced to zero and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an investee. Control, joint control and significant influence are generally assessed by reference to equity shareholdings and voting rights. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-702": {
   "value": "Business acquisitions On acquisition of a business, the Group attributes fair values to the identifiable assets, liabilities and contingent liabilities acquired, reflecting conditions at the date of acquisition. These include aligning accounting policies with those of the Group. The Group finalises provisional fair values within 12 months of the date of acquisition and, where significant, reflects them by restatement of the comparative period in which the acquisition occurred. The Group measures non-controlling interests at the proportionate share of the net identifiable assets acquired. The Group remeasures existing equity interests in the acquiree to fair value at the date of acquisition, with any resulting gain or loss taken to the income statement. Goodwill arising on acquisition of a business is the excess of the remeasured carrying amount of any existing equity interest plus the fair value of consideration payable for the additional stake over the fair value of the share of net identifiable assets and liabilities acquired (including separately identified intangible assets), net of non-controlling interests. Total consideration does not include transaction costs, which the Group expenses as incurred. The Group measures contingent consideration at fair value at the date of acquisition, classified as a liability or equity (usually as a liability). Other than for the finalisation of provisional fair values, the Group accounts for changes in contingent consideration classified as a liability in the income statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-699": {
   "value": "Revenue Revenue represents the value of sales made to customers after deduction of discounts, sales taxes and a provision for returns. Discounts include sales rebates, price discounts, customer incentives, some promotional activities and similar items. Revenue does not include sales between Group companies. The Group recognises revenue when performance obligations are satisfied, goods are delivered to customers and control of goods is transferred to the buyer. In the food businesses, the Group generally recognises revenue from the sale of goods on dispatch or delivery to customers, dependent on shipping terms, and provides for discounts and returns as a reduction to revenue when sales are recorded, based on management\u2019s best estimate of the amount required to meet claims by customers, taking into account contractual and legal obligations, historical trends and past experience. In the Retail business, the Group generally recognises revenue from the sale of goods when a customer purchases goods, and provides for returns as a reduction to revenue when sales are recorded, based on management\u2019s best estimate of the amount required to meet claims by customers, taking into account historical trends and past experience. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-700": {
   "value": "Borrowing costs The Group accounts for borrowing costs using the effective interest method. The Group capitalises borrowing costs directly attributable to the acquisition, construction or production of qualifying items of property, plant and equipment as part of their cost. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-701": {
   "value": "Foreign currencies Individual group companies record transactions in foreign currencies at the exchange rate at the date of the transaction, and translate monetary assets and liabilities in foreign currencies at the exchange rate at the balance sheet date, with any resulting differences taken to the income statement, unless designated in a hedging relationship, in which case hedge accounting applies. On consolidation, the Group translates the assets and liabilities of operations denominated in foreign currencies into sterling at the exchange rate at the balance sheet date and the income statements of those operations into sterling at average exchange rates. The Group records differences arising from the retranslation of opening net assets of group companies, together with differences arising from the restatement of the net results of group companies from average exchange rates to those at the balance sheet date, in the translation reserve in equity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-703": {
   "value": "Pensions and other post-employment benefits The Group\u2019s pension and other post-employment benefit arrangements comprise defined benefit plans, defined contribution plans and other unfunded post-employment plans. For defined benefit plans, the income statement charge comprises the cost of benefits earned by members and benefit improvements granted to members during the year, as well as net interest income/(expense) calculated by applying the liability discount rate to the opening net pension asset or liability. The Group records the difference between the market value of scheme assets and the present value of scheme liabilities on a scheme-by-scheme basis as net pension assets (to the extent recoverable) or liabilities. The Group recognises remeasurements and movements in irrecoverable surpluses in other comprehensive income. The Group charges contributions payable in respect of defined contribution plans to operating profit as incurred. The Group accounts for other unfunded post-employment plans in the same way as defined benefit plans. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-704": {
   "value": "Share-based payments The Group recognises the fair value of share awards at grant date as an employee expense with a corresponding increase in equity, spread over the period during which employees become unconditionally entitled to the shares. The Group adjusts the amount recognised to reflect expected and actual levels of vesting except where the failure to vest is as a result of not meeting a market condition. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-752": {
   "value": "Income tax Income tax on profit or loss for the period comprises current and deferred tax. The Group recognises income tax in the income statement except to the extent that it relates to items taken directly to equity. Current tax is the tax expected to be payable on taxable income for the year, using tax rates enacted or substantively enacted during the period, together with any adjustment to tax payable in respect of prior periods. The Group provides for deferred tax using the balance sheet liability method, providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. The Group does not provide for the following temporary differences: initial recognition of goodwill; initial recognition of assets or liabilities affecting neither accounting nor taxable profit other than those acquired in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The Group bases the amount of deferred tax provided on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. The Group recognises deferred tax assets only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. The Group offsets deferred tax assets and liabilities if, and only if, it has a legally enforceable right to set off current tax assets and liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered. As required by IAS 12, we have applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. The Group recognises income tax arising from dividend distributions at the same time as the liability to pay the related dividend. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-706": {
   "value": "Income tax Income tax on profit or loss for the period comprises current and deferred tax. The Group recognises income tax in the income statement except to the extent that it relates to items taken directly to equity. Current tax is the tax expected to be payable on taxable income for the year, using tax rates enacted or substantively enacted during the period, together with any adjustment to tax payable in respect of prior periods. The Group provides for deferred tax using the balance sheet liability method, providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. The Group does not provide for the following temporary differences: initial recognition of goodwill; initial recognition of assets or liabilities affecting neither accounting nor taxable profit other than those acquired in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The Group bases the amount of deferred tax provided on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. The Group recognises deferred tax assets only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. The Group offsets deferred tax assets and liabilities if, and only if, it has a legally enforceable right to set off current tax assets and liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered. As required by IAS 12, we have applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. The Group recognises income tax arising from dividend distributions at the same time as the liability to pay the related dividend. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-705": {
   "value": "Financial assets and liabilities The Group recognises financial assets and liabilities when it becomes a party to the contractual provision of the relevant financial instrument. Trade and other receivables The Group records trade and other receivables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value less an expected credit loss provision, which is recognised based on management\u2019s expectation of losses without regard to whether or not a specific impairment trigger has occurred. Other non-current receivables Other non-current receivables comprise finance lease receivables due from a joint venture and minority shareholdings in private companies. The Group accounts for finance lease receivables in the same way as for trade and other receivables. The Group records minority shareholdings in private companies initially at fair value, including directly attributable transaction costs, and subsequently at fair value through other comprehensive income. On disposal of a minority shareholding, the cumulative gain or loss previously recognised in other comprehensive income is included directly in retained earnings, without recycling it to the income statement. Bank and other borrowings The Group records bank and other borrowings initially at fair value, which equals the proceeds received, net of direct issue costs, and subsequently at amortised cost. The Group accounts for finance charges, including premiums payable on settlement or redemption and direct issue costs, using the effective interest rate method. Trade payables The Group records trade payables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-751": {
   "value": "Financial assets and liabilities The Group recognises financial assets and liabilities when it becomes a party to the contractual provision of the relevant financial instrument. Trade and other receivables The Group records trade and other receivables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value less an expected credit loss provision, which is recognised based on management\u2019s expectation of losses without regard to whether or not a specific impairment trigger has occurred. Other non-current receivables Other non-current receivables comprise finance lease receivables due from a joint venture and minority shareholdings in private companies. The Group accounts for finance lease receivables in the same way as for trade and other receivables. The Group records minority shareholdings in private companies initially at fair value, including directly attributable transaction costs, and subsequently at fair value through other comprehensive income. On disposal of a minority shareholding, the cumulative gain or loss previously recognised in other comprehensive income is included directly in retained earnings, without recycling it to the income statement. Bank and other borrowings The Group records bank and other borrowings initially at fair value, which equals the proceeds received, net of direct issue costs, and subsequently at amortised cost. The Group accounts for finance charges, including premiums payable on settlement or redemption and direct issue costs, using the effective interest rate method. Trade payables The Group records trade payables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-776": {
   "value": "Trade and other receivables The Group records trade and other receivables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value less an expected credit loss provision, which is recognised based on management\u2019s expectation of losses without regard to whether or not a specific impairment trigger has occurred. Other non-current receivables Other non-current receivables comprise finance lease receivables due from a joint venture and minority shareholdings in private companies. The Group accounts for finance lease receivables in the same way as for trade and other receivables. The Group records minority shareholdings in private companies initially at fair value, including directly attributable transaction costs, and subsequently at fair value through other comprehensive income. On disposal of a minority shareholding, the cumulative gain or loss previously recognised in other comprehensive income is included directly in retained earnings, without recycling it to the income statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-777": {
   "value": "Bank and other borrowings The Group records bank and other borrowings initially at fair value, which equals the proceeds received, net of direct issue costs, and subsequently at amortised cost. The Group accounts for finance charges, including premiums payable on settlement or redemption and direct issue costs, using the effective interest rate method. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-778": {
   "value": "Trade payables The Group records trade payables initially at fair value and subsequently at amortised cost. This generally results in recognition at nominal value. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-708": {
   "value": "Cash and cash equivalents Cash and cash equivalents comprise bank and cash balances, deposits and short-term investments with original maturities of three months or less. For the purposes of the cash flow statement, the Group includes bank overdrafts that are repayable on demand and form an integral part of the Group\u2019s cash management as a component of cash and cash equivalents. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-779": {
   "value": "Derivative financial instruments and hedging The Group primarily uses derivatives to manage economic exposure to financial and commodity risks. The principal instruments used are foreign exchange and commodity contracts, futures, swaps and options. The Group does not use derivatives for speculative purposes. The Group recognises derivatives at fair value based on market prices or rates, or calculated using discounted cash flow or option pricing models. The Group recognises changes in the fair value of derivatives in the income statement unless the derivative is designated in a hedging relationship, when recognition of the change in fair value depends on the nature of the item being hedged. The purpose of hedge accounting is to mitigate the impact on the Group of changes in foreign exchange or interest rates and commodity prices. At the inception of each hedging relationship, the Group documents the hedging instrument, the hedged item, the risk management objectives and strategy for undertaking the hedge, and assesses hedge effectiveness. During the life of each hedging relationship, the Group performs testing to demonstrate that the hedge remains effective. For derivatives hedging of future cash flows, the Group recognises the change in fair value through other comprehensive income in either the cost of hedging reserve (for the element of the change in fair value relating to the currency spread) or in the hedging reserve (for the remaining change in fair value). Any ineffective portion is recognised immediately in the income statement. When the future cash flow results in the recognition of a non-financial asset or liability, then at the time that asset or liability is recognised, the Group includes the associated gains and losses previously recognised in the hedging reserve in the initial measurement of that asset or liability. When the future cash flow does not result in the recognition of a non-financial asset or liability, the Group includes the associated gains and losses previously recognised in the hedging reserve in the income statement in the same period in which the hedged item affects profit or loss. Hedges of the Group\u2019s net investment in foreign operations principally comprise borrowings in the currency of the investment\u2019s net assets. For derivative or non-derivative financial instruments used as hedges of the Group\u2019s net investment in foreign operations, the Group recognises the change in fair value through other comprehensive income in the net investment hedging reserve. Any ineffective portion is recognised immediately in the income statement. The Group discontinues hedge accounting when a hedging instrument expires or is sold, terminated, exercised, or no longer qualifies for hedge accounting. At that time, the Group retains the cumulative associated gain or loss recognised in the hedging reserve until the forecast transaction occurs. Gains or losses on hedging instruments relating to an underlying exposure that no longer exists are taken to the income statement. The Group economically hedges foreign currency exposure on recognised monetary assets and liabilities but does not normally seek hedge accounting. The Group records any derivatives held to hedge this exposure at fair value through profit and loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-755": {
   "value": "Derivative financial instruments and hedging The Group primarily uses derivatives to manage economic exposure to financial and commodity risks. The principal instruments used are foreign exchange and commodity contracts, futures, swaps and options. The Group does not use derivatives for speculative purposes. The Group recognises derivatives at fair value based on market prices or rates, or calculated using discounted cash flow or option pricing models. The Group recognises changes in the fair value of derivatives in the income statement unless the derivative is designated in a hedging relationship, when recognition of the change in fair value depends on the nature of the item being hedged. The purpose of hedge accounting is to mitigate the impact on the Group of changes in foreign exchange or interest rates and commodity prices. At the inception of each hedging relationship, the Group documents the hedging instrument, the hedged item, the risk management objectives and strategy for undertaking the hedge, and assesses hedge effectiveness. During the life of each hedging relationship, the Group performs testing to demonstrate that the hedge remains effective. For derivatives hedging of future cash flows, the Group recognises the change in fair value through other comprehensive income in either the cost of hedging reserve (for the element of the change in fair value relating to the currency spread) or in the hedging reserve (for the remaining change in fair value). Any ineffective portion is recognised immediately in the income statement. When the future cash flow results in the recognition of a non-financial asset or liability, then at the time that asset or liability is recognised, the Group includes the associated gains and losses previously recognised in the hedging reserve in the initial measurement of that asset or liability. When the future cash flow does not result in the recognition of a non-financial asset or liability, the Group includes the associated gains and losses previously recognised in the hedging reserve in the income statement in the same period in which the hedged item affects profit or loss. Hedges of the Group\u2019s net investment in foreign operations principally comprise borrowings in the currency of the investment\u2019s net assets. For derivative or non-derivative financial instruments used as hedges of the Group\u2019s net investment in foreign operations, the Group recognises the change in fair value through other comprehensive income in the net investment hedging reserve. Any ineffective portion is recognised immediately in the income statement. The Group discontinues hedge accounting when a hedging instrument expires or is sold, terminated, exercised, or no longer qualifies for hedge accounting. At that time, the Group retains the cumulative associated gain or loss recognised in the hedging reserve until the forecast transaction occurs. Gains or losses on hedging instruments relating to an underlying exposure that no longer exists are taken to the income statement. The Group economically hedges foreign currency exposure on recognised monetary assets and liabilities but does not normally seek hedge accounting. The Group records any derivatives held to hedge this exposure at fair value through profit and loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-711": {
   "value": "Derivative financial instruments and hedging The Group primarily uses derivatives to manage economic exposure to financial and commodity risks. The principal instruments used are foreign exchange and commodity contracts, futures, swaps and options. The Group does not use derivatives for speculative purposes. The Group recognises derivatives at fair value based on market prices or rates, or calculated using discounted cash flow or option pricing models. The Group recognises changes in the fair value of derivatives in the income statement unless the derivative is designated in a hedging relationship, when recognition of the change in fair value depends on the nature of the item being hedged. The purpose of hedge accounting is to mitigate the impact on the Group of changes in foreign exchange or interest rates and commodity prices. At the inception of each hedging relationship, the Group documents the hedging instrument, the hedged item, the risk management objectives and strategy for undertaking the hedge, and assesses hedge effectiveness. During the life of each hedging relationship, the Group performs testing to demonstrate that the hedge remains effective. For derivatives hedging of future cash flows, the Group recognises the change in fair value through other comprehensive income in either the cost of hedging reserve (for the element of the change in fair value relating to the currency spread) or in the hedging reserve (for the remaining change in fair value). Any ineffective portion is recognised immediately in the income statement. When the future cash flow results in the recognition of a non-financial asset or liability, then at the time that asset or liability is recognised, the Group includes the associated gains and losses previously recognised in the hedging reserve in the initial measurement of that asset or liability. When the future cash flow does not result in the recognition of a non-financial asset or liability, the Group includes the associated gains and losses previously recognised in the hedging reserve in the income statement in the same period in which the hedged item affects profit or loss. Hedges of the Group\u2019s net investment in foreign operations principally comprise borrowings in the currency of the investment\u2019s net assets. For derivative or non-derivative financial instruments used as hedges of the Group\u2019s net investment in foreign operations, the Group recognises the change in fair value through other comprehensive income in the net investment hedging reserve. Any ineffective portion is recognised immediately in the income statement. The Group discontinues hedge accounting when a hedging instrument expires or is sold, terminated, exercised, or no longer qualifies for hedge accounting. At that time, the Group retains the cumulative associated gain or loss recognised in the hedging reserve until the forecast transaction occurs. Gains or losses on hedging instruments relating to an underlying exposure that no longer exists are taken to the income statement. The Group economically hedges foreign currency exposure on recognised monetary assets and liabilities but does not normally seek hedge accounting. The Group records any derivatives held to hedge this exposure at fair value through profit and loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-753": {
   "value": "Intangible assets other than goodwill Non-operating intangible assets are generally intangible assets that arise on business combinations and typically include technology, brands, customer relationships and grower agreements. The Group acquires operating intangible assets in the ordinary course of business, typically including computer software, land use rights and emissions trading licences. The Group records intangible assets other than goodwill at cost less accumulated amortisation and impairment charges. Amortisation is charged to the income statement on a straight- line basis over the estimated useful lives of intangible assets from the date they are available for use. Estimated useful lives are generally deemed to be no longer than: Technology and brands \u2013 up to 15 years Customer relationships \u2013 up to 10 years Grower agreements \u2013 up to 10 years Operating intangibles \u2013 up to 10 years ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-707": {
   "value": "Intangible assets other than goodwill Non-operating intangible assets are generally intangible assets that arise on business combinations and typically include technology, brands, customer relationships and grower agreements. The Group acquires operating intangible assets in the ordinary course of business, typically including computer software, land use rights and emissions trading licences. The Group records intangible assets other than goodwill at cost less accumulated amortisation and impairment charges. Amortisation is charged to the income statement on a straight- line basis over the estimated useful lives of intangible assets from the date they are available for use. Estimated useful lives are generally deemed to be no longer than: Technology and brands \u2013 up to 15 years Customer relationships \u2013 up to 10 years Grower agreements \u2013 up to 10 years Operating intangibles \u2013 up to 10 years Goodwill Goodwill is defined under \u2018Business acquisitions\u2019 on page 134. Certain commercial assets associated with the acquisition of a business are not capable of being recognised in the acquisition balance sheet. In such circumstances, goodwill is recognised, which may include, but is not necessarily limited to, workforce assets and the benefits of expected future synergies. Goodwill is subject to an annual impairment review. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-754": {
   "value": "Goodwill Goodwill is defined under \u2018Business acquisitions\u2019 on page 134. Certain commercial assets associated with the acquisition of a business are not capable of being recognised in the acquisition balance sheet. In such circumstances, goodwill is recognised, which may include, but is not necessarily limited to, workforce assets and the benefits of expected future synergies. Goodwill is subject to an annual impairment review. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-709": {
   "value": "Research and development The Group expenses research and development expenditure as incurred, unless development expenditure relates to products or processes which are technically and commercially feasible, in which case it is capitalised. The Group records capitalised development expenditure at cost less accumulated amortisation and impairment charges. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-710": {
   "value": "Impairment The Group reviews the carrying amounts of intangible assets and property, plant and equipment at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the Group estimates the indicated asset\u2019s recoverable amount. For goodwill and intangibles without a finite life, the Group does this at least annually. The Group recognises an impairment charge in the income statement whenever the carrying amount of an asset or its CGU exceeds its recoverable amount. The Group allocates impairment charges recognised in respect of CGUs first to reduce the carrying amount of any goodwill relating to that CGU and then to reduce the carrying amount of the other assets in the CGU on a pro rata basis. Calculation of recoverable amount The recoverable amount of assets is the greater of their fair value less costs to sell and their value in use. In assessing value in use, the Group discounts estimated future cash flows to present value using a pre-tax discount rate reflective of current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate largely independent cash inflows, the Group determines recoverable amount for the CGU to which the asset belongs. Reversals of impairment The Group does not subsequently reverse impairments of goodwill. For other assets, the Group may reverse an impairment charge if there has been a change in the estimates used to determine the recoverable amount, but only to the extent that the new carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment charge had previously been recognised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-712": {
   "value": "Property, plant and equipment The Group records property, plant and equipment at cost less accumulated depreciation and impairment charges. The Group charges depreciation to the income statement on a straight-line basis over the estimated useful economic lives of each item sufficient to reduce it to its estimated residual value. Land is not depreciated. Estimated useful economic lives are generally deemed to be no longer than: Freehold buildings up to 66 years Plant and equipment, fixtures and fittings \u2022  sugar factories, yeast plants, mills and bakeries up to 20 years \u2022  other operations up to 12 years Vehicles up to 10 years Sugar cane roots up to 10 years ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-713": {
   "value": "Leases A lease is an agreement whereby the lessor conveys to the lessee, in return for a payment or a series of payments, the right to use a specific asset for an agreed period. Where the Group is a lessee, the following accounting policy is applied. Right-of-use assets The Group records right-of-use assets at cost at the commencement date of the lease, which is the date the underlying asset is available for use, less any accumulated depreciation and impairment losses, and adjusted for subsequent remeasurement of lease liabilities. Cost includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date, less any lease incentives received. The Group charges depreciation to the income statement on a straight-line basis over the shorter of the estimated useful life and the lease term. Lease liabilities The Group records lease liabilities at the commencement date of the lease at the present value of lease payments to be made over the lease term, discounted using the incremental borrowing rate at the commencement date of the lease if the interest rate implicit in the lease is not readily determinable. Lease payments include fixed payments, including in-substance fixed payments, and variable lease payments that depend on an index or a rate, less any lease incentives receivable. Variable lease payments that do not depend on an index or a rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. The Group subsequently measures lease liabilities at amortised cost using the effective interest rate method. The Group records the accretion and settlement of interest through accruals and reduces the carrying amount of lease liabilities for the capital element of lease payments made. The carrying amount of lease liabilities is remeasured when there is a change in future lease payments due to a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment of whether to purchase the underlying asset. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the low-value asset recognition exemption to groups of underlying leases considered uniformly low-value. The Group expenses lease payments on short-term leases and leases of low-value assets in the income statement as incurred. Lessor accounting When subleasing assets, the Group assesses the sublease classification with reference to the head lease right-of-use asset, which considers, among other factors, whether the sublease represents a majority of the remaining life of the head lease. The ratio of rental income to head lease rental payments is used to determine how much of the right-of-use asset should be derecognised, taking into account whether the sublease/head lease are above or below market rate. The Group records amounts due from lessees under finance leases as a receivable at an amount equal to the net investment in the lease, calculated using the incremental borrowing rate at the date of recognition. The Group recognises any difference between the derecognised right-of-use asset and the newly recognised amounts due from lessees under finance leases in the income statement. The Group recognises finance income over the lease term, reflecting a constant periodic rate of return on the net investment in the lease. The Group recognises operating lease income as earned on a straight-line basis over the lease term. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-714": {
   "value": "Current biological assets The Group records current biological assets at fair value less costs to sell. The basis of valuation for growing cane is estimated sucrose content valued at estimated sucrose price for the following season, less estimated costs for harvesting and transport. When harvested, the Group transfers growing cane to inventory at fair value less costs to sell. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-715": {
   "value": "Inventories The Group records food inventories at the lower of cost and net realisable value. Cost includes raw materials, direct labour and expenses and an appropriate proportion of production and other overheads, calculated on a first-in first-out basis. The Group records retail inventories at the lower of cost and net realisable value using the retail method, calculated on the basis of selling price less appropriate trading margin. All retail inventories are finished goods. On acquisition of a business, the Group records inventories at fair value. Subsequently, the Group charges the book value of the inventories to adjusted operating profit as they are sold or used. Any significant fair value uplift is charged below adjusted operating profit as the inventories are sold or used. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-716": {
   "value": "Grants The Group recognises grants only when there is reasonable assurance that the Group will comply with the conditions attached and that the grants will be received. Grants receivable as compensation for expenses already incurred are recognised in profit or loss in the period in which they become receivable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-718": {
   "value": "Hyperinflation The Argentinian economy was designated hyperinflationary from 1 July 2018. The Turkish economy was designated hyperinflationary from 1 July 2022. The Group has applied IAS 29 Financial Reporting in Hyperinflationary Economies to its Argentinian operations from the beginning of the 2019 financial year and for its Turkish operations from the beginning of the 2022 financial year. IAS 29 requires that hyperinflationary adjustments are reflected from the start of the reporting period in which it is applied. For the Group\u2019s Argentinian operations this was 1 September 2018, and for the Group\u2019s Turkish operations this was 1 September 2021. The adjustments required by IAS 29 are set out below: \u2022  adjustment of historical cost non-monetary assets and liabilities from their date of initial recognition to the balance sheet date to reflect the changes in purchasing power of the currency caused by inflation, according to the official indices for Argentina published by the Federaci\u00f3n Argentina de Consejos Profesionales de Ciencias Econ\u00f3micas (\u2018FACPCE\u2019) and for Turkey published by Turkish Statistical Institute (\u2018TUIK\u2019); \u2022  adjustment of the components of the income statement and cash flow statement for the inflation index since their generation, with a balancing entry in the income statement and a reconciling item in the cash flow statement, respectively; \u2022  adjustment of the income statement to reflect the impact of inflation on holding monetary assets and liabilities in local currency; \u2022  the financial statements of the Group\u2019s Argentinian and Turkish operations have been translated into sterling at the closing exchange rate at 16 September 2023 (ARS 433.88:\u00a31; TRL 33.45:\u00a31); and \u2022  the cumulative impact corresponding to previous years has been reflected in other comprehensive income in the year. In Argentina, the FACPCE index was 911.1316 at 31 August 2022 and 2044.2832 at 31 August 2023. The inflation index for the year is therefore 2.244. In Turkey, the TUIK index was 80.21 at 31 August 2022 and 58.94 at 31 August 2023. The inflation index for the year is therefore 0.735. The Venezuelan economy has been designated hyperinflationary for a number of years, but the impact on the Group\u2019s results remains immaterial. ",
   "dimensions": {
    "concept": "abfplc:DescriptionOfAccountingPolicyForHyperiniflation",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-780": {
   "value": "New accounting standards The Group adopted the following accounting standards and amendments during the year with no significant impact: \u2022  Reference to the Conceptual Framework (Amendments to IFRS 3) \u2022  Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) \u2022  Onerous Contracts \u2013 Cost of Fulfilling a Contract (Amendments to IAS 37) \u2022  Annual Improvements to IFRS 2018\u20132020 The Group is assessing the impact of the following standards, interpretations and amendments that are not yet effective. Where already endorsed by the UKEB, these changes will be adopted on the effective dates noted. Where not yet endorsed by the UKEB, the adoption date is less certain: \u2022  IFRS 17 Insurance Contracts, Amendments to IFRS 17, Initial Application of IFRS 17 and IFRS 9 \u2013 Comparative Information, effective 2024 financial year \u2022  Disclosure of Accounting policies (Amendments to IAS 1 and IFRS Practice Statement 2), effective 2024 financial year \u2022  Definition of Accounting Estimates (Amendments to IAS 8), effective 2024 financial year \u2022  Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), effective 2024 financial year \u2022  Lease Liability in a Sale and Leaseback (Amendments to IFRS 16), effective 2024 financial year \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12), effective 2024 financial year \u2022  Amendments to IAS 1 Presentation of Financial Statements, effective 2024 financial year \u2022  Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), effective 2025 financial year (not yet endorsed by the UKEB) \u2022  Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, effective 2026 financial year (not yet endorsed by the UKEB) ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-756": {
   "value": "New accounting standards The Group adopted the following accounting standards and amendments during the year with no significant impact: \u2022  Reference to the Conceptual Framework (Amendments to IFRS 3) \u2022  Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) \u2022  Onerous Contracts \u2013 Cost of Fulfilling a Contract (Amendments to IAS 37) \u2022  Annual Improvements to IFRS 2018\u20132020 The Group is assessing the impact of the following standards, interpretations and amendments that are not yet effective. Where already endorsed by the UKEB, these changes will be adopted on the effective dates noted. Where not yet endorsed by the UKEB, the adoption date is less certain: \u2022  IFRS 17 Insurance Contracts, Amendments to IFRS 17, Initial Application of IFRS 17 and IFRS 9 \u2013 Comparative Information, effective 2024 financial year \u2022  Disclosure of Accounting policies (Amendments to IAS 1 and IFRS Practice Statement 2), effective 2024 financial year \u2022  Definition of Accounting Estimates (Amendments to IAS 8), effective 2024 financial year \u2022  Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), effective 2024 financial year \u2022  Lease Liability in a Sale and Leaseback (Amendments to IFRS 16), effective 2024 financial year \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12), effective 2024 financial year \u2022  Amendments to IAS 1 Presentation of Financial Statements, effective 2024 financial year \u2022  Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), effective 2025 financial year (not yet endorsed by the UKEB) \u2022  Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, effective 2026 financial year (not yet endorsed by the UKEB) ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-717": {
   "value": "New accounting standards The Group adopted the following accounting standards and amendments during the year with no significant impact: \u2022  Reference to the Conceptual Framework (Amendments to IFRS 3) \u2022  Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) \u2022  Onerous Contracts \u2013 Cost of Fulfilling a Contract (Amendments to IAS 37) \u2022  Annual Improvements to IFRS 2018\u20132020 The Group is assessing the impact of the following standards, interpretations and amendments that are not yet effective. Where already endorsed by the UKEB, these changes will be adopted on the effective dates noted. Where not yet endorsed by the UKEB, the adoption date is less certain: \u2022  IFRS 17 Insurance Contracts, Amendments to IFRS 17, Initial Application of IFRS 17 and IFRS 9 \u2013 Comparative Information, effective 2024 financial year \u2022  Disclosure of Accounting policies (Amendments to IAS 1 and IFRS Practice Statement 2), effective 2024 financial year \u2022  Definition of Accounting Estimates (Amendments to IAS 8), effective 2024 financial year \u2022  Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), effective 2024 financial year \u2022  Lease Liability in a Sale and Leaseback (Amendments to IFRS 16), effective 2024 financial year \u2022  International Tax Reform \u2013 Pillar Two Model Rules (Amendments to IAS 12), effective 2024 financial year \u2022  Amendments to IAS 1 Presentation of Financial Statements, effective 2024 financial year \u2022  Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), effective 2025 financial year (not yet endorsed by the UKEB) \u2022  Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability, effective 2026 financial year (not yet endorsed by the UKEB) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-719": {
   "value": "Significant accounting estimates The preparation of the Group\u2019s consolidated financial statements includes the use of estimates and assumptions. Although the estimates used are based on management\u2019s best information about current circumstances and future events and actions, actual results may differ from those estimates. The accounting estimates with a significant risk of a material change to the carrying value of assets and liabilities within the next year are set out below. Forecasts and discount rates The carrying values of a number of items on the balance sheet are dependent on estimates of future cash flows arising from the Group\u2019s operations which, in some circumstances, are discounted to arrive at a net present value. Assessment for impairment involves comparing the book value of an asset with its recoverable amount (the higher of value in use and fair value less costs to sell). Value in use is determined with reference to projected future cash flows discounted at an appropriate rate. Both the cash flows and the discount rate involve a significant degree of estimation uncertainty. The recovery of deferred tax assets is dependent on the generation of sufficient future taxable profits. The Group recognises deferred tax assets to the extent that it is considered probable that sufficient taxable profits will be available in the future. This involves a significant degree of estimation uncertainty. When considering sources of future taxable profit, the Group firstly considers existing deferred tax liabilities. However, the majority of deferred tax assets are recognised based on future profit forecasts, including the deferred tax assets in the Group\u2019s most material jurisdictions of the United Kingdom, the United States, Australia, Germany and Spain. When relying on profit forecasts, the assessment of whether to recognise deferred tax assets is based on the following year\u2019s budget and expectations of the future performance of individual businesses (or groups of businesses in the case of national tax groups). Where possible, this is consistent with forecasts used for impairment assessments. Forecasts for impairment assessments are discounted, but this is not permitted for recognition of deferred tax assets. Deferred tax assets are reduced when it is no longer considered probable that the related tax benefit will be realised. The widespread nature of the Group\u2019s activities across multiple jurisdictions means that it is not practical to provide detailed sensitivities in respect of individual deferred tax assets. Further details of deferred tax assets are included in note 13. Post-retirement benefits The Group\u2019s defined benefit pension schemes and similar arrangements are assessed annually in accordance with IAS 19 Employee Benefits. The accounting valuations, assessed using assumptions determined with independent actuarial advice, resulted in a significant net surplus as at 16 September 2023, principally relating to the UK defined benefit scheme, which is separately disclosed. Accounting estimates and judgements for the 52 weeks ended 16 September 2023 The net surplus is highly sensitive to the market value of scheme assets, to discount rates used in assessing liabilities, to actuarial assumptions (including price inflation, rates of pension and salary increases, mortality and other demographic assumptions) and to the level of contributions. Further details are included in note 12, including associated sensitivities. Other areas of judgement and accounting estimates The consolidated financial statements include other areas of judgement and accounting estimates. While these areas do not meet the definition of significant accounting estimates or critical accounting judgements, the recognition and measurement of certain material assets and liabilities are based on assumptions and/or are subject to longer term uncertainties. The other areas of judgement and accounting estimates are set out below. Biological assets In valuing growing cane, estimating sucrose content requires management to assess expected cane and sucrose yields for the following season considering weather conditions and harvesting programmes. Estimating sucrose price requires management to assess into which markets the forthcoming crop will be sold and to assess domestic and export prices as well as related foreign currency exchange rates. The carrying value of growing cane and associated sensitivities is disclosed in note 17. Income tax The Group is exposed to a range of uncertain tax positions. It provides for open tax matters, where it believes it is probable that payments will be required, including those for routine tax audits, which are by nature complex and may take a number of years to resolve. Uncertainty is driven by the resolution of the issue and estimation process in arriving at the amount. The Group has recognised potential current corporate tax liabilities for a number of uncertain tax positions, none of which are individually material. The provision for these uncertain tax positions was 2023 \u2013 \u00a355m (2022 \u2013 \u00a3102m). The reduction in the provision is due to the conclusion of UK tax audits covering several businesses and years. The majority of the remaining provisions relate to transfer pricing risks across a number of jurisdictions in which the Group has operations. Transfer pricing is a complex area with resolution of matters taking many years. Given the underlying nature of these risks, the timing of when they will resolve is uncertain. The Group applies IFRIC 23 Uncertainty over Income Tax Treatments to measure uncertain tax positions. The Group calculates each provision using management\u2019s best estimate of the liability based on interpretation of tax law in each jurisdiction and ongoing monitoring of tax cases and rulings. The Group believes it has adequate provision for these matters. Final conclusion of each matter may result in an outcome different to any amounts provided, but the Group has concluded that this is unlikely to have a material impact.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-720": {
   "value": "<div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs333\">1. Operating segments<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs334\">The Group has five operating segments, as described below. These are the Group\u2019s operating divisions, based on the management </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs335\">and internal reporting structure, which combine businesses with common characteristics, primarily in respect of the type of products </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs336\">offered by each business, but also the production processes involved and the manner of the distribution and sale of goods. The Board </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs337\">is the chief operating decision-maker.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs338\">Inter-segment pricing is determined on an arm\u2019s length basis. Segment result is adjusted operating profit, as shown on the face of the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs339\">consolidated income statement. Segment assets comprise all non-current assets except employee benefits assets, income tax </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33a\">assets, deferred tax assets and all current assets except cash and cash equivalents, current asset investments and income tax assets. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33b\">Segment liabilities comprise trade and other payables, derivative liabilities, provisions and lease liabilities.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33c\">Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33d\">reasonable basis. Unallocated items comprise mainly corporate assets and expenses, cash, borrowings, employee benefits balances </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33e\">and current and deferred tax balances.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs33f\">Segment non-current asset additions are the total cost incurred during the period to acquire segment assets that are expected to be </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2c ws1b gs340\"><span class=\"_ _2f3\">used for more than one year, comprising property, plant and equipment, right-of-use assets, operating intangibles and biological assets.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs341\">Businesses disposed are shown separately and comparatives are re-presented for businesses sold or closed during the year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs342\">The Group comprises the following operating segments:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs343\">Grocery<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs344\">The manufacture of grocery products, including hot beverages, sugar and sweeteners, vegetable oils, balsamic vinegars, bread </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs345\"><span class=\"_ _2f3\">and baked goods, cereals, ethnic foods and meat products, which are sold to retail, wholesale and foodservice businesses.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs346\">Ingredients<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs347\">The manufacture of bakers\u2019 yeast, bakery ingredients, enzymes, lipids, yeast extracts and cereal specialities.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs348\">Agriculture<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs349\">The manufacture of animal feeds and the provision of other products and services for the agriculture sector.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs34a\">Sugar<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs34b\">The growing and processing of sugar beet and sugar cane for sale to industrial users and to Silver Spoon, which is included </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs34c\"><span class=\"_ _2f3\">in the Grocery segment.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs34d\">Retail<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs34e\">Buying and merchandising value clothing and accessories through the Primark and Penneys retail chains.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs34f\">Geographical information<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs350\">In addition to the required disclosure for operating segments, disclosure is also given of certain geographical information about </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs351\"><span class=\"_ _2f3\">the Group\u2019s operations, based on the geographical groupings: United Kingdom; Europe &amp; Africa; The Americas; and Asia Pacific.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs352\">Revenues are shown by reference to the geographical location of customers. Profits are shown by reference to the geographical </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs353\">location of the businesses. Segment assets are based on the geographical location of the assets.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs354\">Revenue<span class=\"_ _bd\"> </span><span class=\"ws0\">Adjusted operating profit<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs355\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs356\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs357\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs358\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs359\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs35a\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs35b\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs35c\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs35d\">Operating segments<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs35e\">Grocery<span class=\"_ _171\"> </span><span class=\"ff1\">4,198<span class=\"_ _18a\"> </span></span>3,735<span class=\"_ _3b\"> </span><span class=\"ff1\">448<span class=\"_ _3c\"> </span></span>399<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs35f\">Ingredients<span class=\"_ _144\"> </span><span class=\"ff1\">2,157<span class=\"_ _22\"> </span></span>1,827<span class=\"_ _3b\"> </span><span class=\"ff1\">214<span class=\"_ _3c\"> </span></span>159<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs360\">Agriculture<span class=\"_ _13a\"> </span><span class=\"ff1\">1,840<span class=\"_ _18a\"> </span></span>1,722<span class=\"_ _3f\"> </span><span class=\"ff1\">41<span class=\"_ _40\"> </span></span>47<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs361\">Sugar<span class=\"_ _199\"> </span><span class=\"ff1\">2,547<span class=\"_ _22\"> </span></span>2,016<span class=\"_ _3b\"> </span><span class=\"ff1\">169<span class=\"_ _3c\"> </span></span>162<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs362\">Retail<span class=\"_ _19a\"> </span><span class=\"ff1\">9,008<span class=\"_ _22\"> </span></span>7,697<span class=\"_ _3b\"> </span><span class=\"ff1\">735<span class=\"_ _3c\"> </span></span>756<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs363\">Central<span class=\"_ _19b\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ff1\">(94)<span class=\"_ _3c\"> </span></span>(88)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs364\">19,750<span class=\"_ _47\"> </span><span class=\"ff3\">16,997<span class=\"_ _48\"> </span></span>1,513<span class=\"_ _58\"> </span><span class=\"ff3\">1,435<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs365\">Geographical information<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs366\">United Kingdom<span class=\"_ _19c\"> </span><span class=\"ff1 ws4\">7,271<span class=\"_ _22\"> </span><span class=\"ff3\">6,378<span class=\"_ _3b\"> </span></span>488<span class=\"_ _3c\"> </span><span class=\"ff3\">533<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs367\">Europe &amp; Africa<span class=\"_ _19d\"> </span><span class=\"ff1 ws4\">7,552<span class=\"_ _22\"> </span><span class=\"ff3\">6,291<span class=\"_ _3b\"> </span></span>559<span class=\"_ _3c\"> </span><span class=\"ff3\">482<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs368\">The Americas<span class=\"_ _19e\"> </span><span class=\"ff1 ws4\">2,420<span class=\"_ _22\"> </span><span class=\"ff3\">2,028<span class=\"_ _3b\"> </span></span>353<span class=\"_ _3c\"> </span><span class=\"ff3\">279<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs369\">Asia Pacific<span class=\"_ _19f\"> </span><span class=\"ff1 ws4\">2,507<span class=\"_ _22\"> </span><span class=\"ff3\">2,300<span class=\"_ _3b\"> </span></span>113<span class=\"_ _3c\"> </span><span class=\"ff3\">141<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs36a\">19,750<span class=\"_ _47\"> </span><span class=\"ff3\">16,997<span class=\"_ _48\"> </span></span>1,513<span class=\"_ _58\"> </span><span class=\"ff3\">1,435<span class=\"_ _2f3\"> </span></span></div>2023<span class=\"_ _2f3\"> </span>Grocery<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Ingredients<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Agriculture<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Sugar<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Retail<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Central<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Revenue from continuing businesses<span class=\"_ _1a0\"> </span><span class=\"ws4\">4,222<span class=\"_ _bf\"> </span>2,366<span class=\"_ _4d\"> </span>1,849<span class=\"_ _105\"> </span>2,680<span class=\"_ _fb\"> </span>9,008<span class=\"_ _d7\"> </span>(375)<span class=\"_ _a1\"> </span>19,750<span class=\"_ _2f3\"> </span></span>Internal revenue <span class=\"_ _1a1\"> </span><span class=\"ws4\">(24)<span class=\"_ _3a\"> </span>(209)<span class=\"_ _1a2\"> </span>(9)<span class=\"_ _37\"> </span>(133)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">375<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span>Revenue from external customers<span class=\"_ _2\"> </span><span class=\"ws4\">4,198<span class=\"_ _cd\"> </span>2,157<span class=\"_ _29\"> </span>1,840<span class=\"_ _4\"> </span>2,547<span class=\"_ _fb\"> </span>9,008<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _6\"> </span></span><span class=\"ws4\">19,750<span class=\"_ _2f3\"> </span></span>Operating profit<span class=\"_ _1a3\"> </span><span class=\"ws4\">402<span class=\"_ _33\"> </span>201<span class=\"_ _1a2\"> </span>32<span class=\"_ _83\"> </span>119<span class=\"_ _86\"> </span>717<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,383<span class=\"_ _2f3\"> </span></span>Adjusted operating profit before joint ventures and associates<span class=\"_ _4b\"> </span><span class=\"ws4\">368<span class=\"_ _33\"> </span>190<span class=\"_ _1a2\"> </span>25<span class=\"_ _83\"> </span>162<span class=\"_ _86\"> </span>735<span class=\"_ _8a\"> </span>(94)<span class=\"_ _105\"> </span>1,386<span class=\"_ _2f3\"> </span></span>Share of adjusted profit after tax from joint ventures <span class=\"_ _2f3\">and associates</span><span class=\"_ _1a4\"> </span>80<span class=\"_ _ca\"> </span>24<span class=\"_ _126\"> </span>16<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">7<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span>127<span class=\"_ _2f3\"> </span>Adjusted operating profit<span class=\"_ _13f\"> </span><span class=\"ws4\">448<span class=\"_ _c8\"> </span>214<span class=\"_ _126\"> </span>41<span class=\"_ _21\"> </span>169<span class=\"_ _188\"> </span>735<span class=\"_ _8a\"> </span>(94)<span class=\"_ _105\"> </span>1,513<span class=\"_ _2f3\"> </span></span>Finance income<span class=\"_ _1a5\"> </span><span class=\"ws4\">48<span class=\"_ _4d\"> </span>48<span class=\"_ _2f3\"> </span></span>Finance expense<span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(1)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _188\"> </span>(86)<span class=\"_ _86\"> </span>(37)<span class=\"_ _10a\"> </span>(128)<span class=\"_ _2f3\"> </span></span>Other financial income<span class=\"_ _1a6\"> </span><span class=\"ws4\">40<span class=\"_ _4d\"> </span>40<span class=\"_ _2f3\"> </span></span>Adjusted profit before taxation<span class=\"_ _1a7\"> </span><span class=\"ws4\">447<span class=\"_ _33\"> </span>213<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>166<span class=\"_ _86\"> </span>649<span class=\"_ _8a\"> </span>(43)<span class=\"_ _105\"> </span>1,473<span class=\"_ _2f3\"> </span></span>Profits less losses on disposal of non-current assets<span class=\"_ _1a8\"> </span><span class=\"ws4\">19<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _bf\"> </span>\u2013<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _3a\"> </span>9<span class=\"_ _4d\"> </span></span><span class=\"ws4\">28<span class=\"_ _2f3\"> </span></span>Amortisation of non-operating intangibles<span class=\"_ _124\"> </span><span class=\"ws4\">(23)<span class=\"_ _24\"> </span>(13)<span class=\"_ _126\"> </span>(5)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(41)<span class=\"_ _2f3\"> </span></span>Acquired inventory fair value adjustments<span class=\"_ _67\"> </span><span class=\"ws4\">(1)<span class=\"_ _c4\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span>Transaction costs<span class=\"_ _145\"> </span><span class=\"ls2\">\u2013<span class=\"_ _c7\"> </span>\u2013<span class=\"_ _ca\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _191\"> </span>(5)<span class=\"_ _2f3\"> </span></span>Exceptional items<span class=\"_ _193\"> </span><span class=\"ws4\">(41)<span class=\"_ _c4\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _86\"> </span></span><span class=\"ws4\">(50)<span class=\"_ _188\"> </span>(18)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(109)<span class=\"_ _2f3\"> </span></span>Profits less losses on sale and closure of businesses<span class=\"_ _1a9\"> </span><span class=\"ls2\">\u2013<span class=\"_ _d0\"> </span>3<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(6)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span>Profit before taxation<span class=\"_ _1aa\"> </span><span class=\"ws4\">401<span class=\"_ _33\"> </span>203<span class=\"_ _1a2\"> </span>32<span class=\"_ _83\"> </span>110<span class=\"_ _86\"> </span>631<span class=\"_ _8a\"> </span>(37)<span class=\"_ _105\"> </span>1,340<span class=\"_ _2f3\"> </span></span>Taxation<span class=\"_ _1ab\"> </span>(272)<span class=\"_ _f2\"> </span>(272)<span class=\"_ _2f3\"> </span>Profit for the period<span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">401<span class=\"_ _c8\"> </span>203<span class=\"_ _126\"> </span>32<span class=\"_ _21\"> </span>110<span class=\"_ _188\"> </span>631<span class=\"_ _61\"> </span>(309)<span class=\"_ _4\"> </span>1,068<span class=\"_ _2f3\"> </span></span>Segment assets (excluding joint ventures and associates)<span class=\"_ _58\"> </span><span class=\"ws4\">2,759<span class=\"_ _cd\"> </span>2,011<span class=\"_ _aa\"> </span>640<span class=\"_ _105\"> </span>2,179<span class=\"_ _5\"> </span>7,530<span class=\"_ _188\"> </span>110<span class=\"_ _187\"> </span>15,229<span class=\"_ _2f3\"> </span></span>Investments in joint ventures and associates<span class=\"_ _1ac\"> </span><span class=\"ws4\">58<span class=\"_ _33\"> </span>133<span class=\"_ _84\"> </span>155<span class=\"_ _ec\"> </span>48<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">394<span class=\"_ _2f3\"> </span></span>Segment assets<span class=\"_ _1ad\"> </span><span class=\"ff3 ws4\">2,817<span class=\"_ _bf\"> </span>2,144<span class=\"_ _aa\"> </span>795<span class=\"_ _4\"> </span>2,227<span class=\"_ _fb\"> </span>7,530<span class=\"_ _86\"> </span>110<span class=\"_ _187\"> </span>15,623<span class=\"_ _2f3\"> </span></span>Cash and cash equivalents<span class=\"_ _1ae\"> </span><span class=\"ws4\">1,457<span class=\"_ _fb\"> </span>1,457<span class=\"_ _2f3\"> </span></span>Income tax<span class=\"_ _1af\"> </span><span class=\"ws4\">125<span class=\"_ _188\"> </span>125<span class=\"_ _2f3\"> </span></span>Deferred tax assets<span class=\"_ _1b0\"> </span><span class=\"ws4\">193<span class=\"_ _188\"> </span>193<span class=\"_ _2f3\"> </span></span>Employee benefits assets<span class=\"_ _13d\"> </span><span class=\"ws4\">1,446<span class=\"_ _5\"> </span>1,446<span class=\"_ _2f3\"> </span></span>Segment liabilities <span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">(689)<span class=\"_ _18a\"> </span>(407)<span class=\"_ _85\"> </span>(196)<span class=\"_ _37\"> </span>(501)<span class=\"_ _187\"> </span>(4,326)<span class=\"_ _10a\"> </span>(166)<span class=\"_ _6\"> </span>(6,285)<span class=\"_ _2f3\"> </span></span>Loans and overdrafts<span class=\"_ _1b1\"> </span><span class=\"ws4\">(562)<span class=\"_ _f2\"> </span>(562)<span class=\"_ _2f3\"> </span></span>Income tax<span class=\"_ _1b2\"> </span><span class=\"ws4\">(109)<span class=\"_ _f2\"> </span>(109)<span class=\"_ _2f3\"> </span></span>Deferred tax liabilities<span class=\"_ _1b3\"> </span><span class=\"ws4\">(626)<span class=\"_ _f2\"> </span>(626)<span class=\"_ _2f3\"> </span></span>Employee benefits liabilities<span class=\"_ _152\"> </span><span class=\"ws4\">(69)<span class=\"_ _188\"> </span>(69)<span class=\"_ _2f3\"> </span></span>Net assets<span class=\"_ _1b4\"> </span><span class=\"ff3 ws4\">2,128<span class=\"_ _bf\"> </span>1,737<span class=\"_ _aa\"> </span>599<span class=\"_ _4\"> </span>1,726<span class=\"_ _fb\"> </span>3,204<span class=\"_ _5\"> </span>1,799<span class=\"_ _187\"> </span>11,193<span class=\"_ _2f3\"> </span></span>Non-current asset additions<span class=\"_ _1b5\"> </span><span class=\"ws4\">154<span class=\"_ _33\"> </span>174<span class=\"_ _1a2\"> </span>20<span class=\"_ _83\"> </span>289<span class=\"_ _86\"> </span>711<span class=\"_ _3a\"> </span></span><span class=\"ls2\">4<span class=\"_ _37\"> </span></span><span class=\"ws4\">1,352<span class=\"_ _2f3\"> </span></span>Depreciation (including of right-of-use assets)<span class=\"_ _2e\"> </span><span class=\"ws4\">(114)<span class=\"_ _c8\"> </span>(62)<span class=\"_ _aa\"> </span>(19)<span class=\"_ _21\"> </span>(75)<span class=\"_ _f2\"> </span>(526)<span class=\"_ _191\"> </span>(8)<span class=\"_ _f2\"> </span>(804)<span class=\"_ _2f3\"> </span></span>Amortisation<span class=\"_ _1b6\"> </span>(26)<span class=\"_ _c8\"> </span>(15)<span class=\"_ _126\"> </span>(7)<span class=\"_ _4b\"> </span>(3)<span class=\"_ _86\"> </span>(31)<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _8a\"> </span></span>(82)<span class=\"_ _2f3\"> </span><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a1\">Grocery<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a2\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a3\">Ingredients<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a4\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a5\">Agriculture<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a6\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a7\">Sugar<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a8\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3a9\">Retail<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3aa\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ab\">Central<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ac\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ad\">Total<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ae\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3af\">Revenue from continuing businesses<span class=\"_ _1a0\"> </span><span class=\"ws4\">3,736<span class=\"_ _bf\"> </span>1,996<span class=\"_ _4d\"> </span>1,728<span class=\"_ _105\"> </span>2,097<span class=\"_ _fb\"> </span>7,697<span class=\"_ _d7\"> </span>(257)<span class=\"_ _a1\"> </span>16,997<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b0\">Internal revenue <span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _18a\"> </span>(169)<span class=\"_ _1a2\"> </span>(6)<span class=\"_ _21\"> </span>(81)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">257<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b1\">Revenue from external customers<span class=\"_ _2\"> </span><span class=\"ws4\">3,735<span class=\"_ _cd\"> </span>1,827<span class=\"_ _29\"> </span>1,722<span class=\"_ _4\"> </span>2,016<span class=\"_ _fb\"> </span>7,697<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _6\"> </span></span><span class=\"ws4\">16,997<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b2\">Operating profit<span class=\"_ _1a3\"> </span><span class=\"ws4\">369<span class=\"_ _33\"> </span>141<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>164<span class=\"_ _86\"> </span>550<span class=\"_ _8a\"> </span>(87)<span class=\"_ _105\"> </span>1,178<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b3\">Adjusted operating profit before joint ventures and associates<span class=\"_ _4b\"> </span><span class=\"ws4\">328<span class=\"_ _33\"> </span>142<span class=\"_ _1a2\"> </span>31<span class=\"_ _83\"> </span>154<span class=\"_ _86\"> </span>756<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,323<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b4\">Share of adjusted profit after tax from joint ventures </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3b5\"><span class=\"_ _2f3\">and associates</span><span class=\"_ _1a4\"> </span>71<span class=\"_ _ca\"> </span>17<span class=\"_ _126\"> </span>16<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">8<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span>112<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b6\">Adjusted operating profit<span class=\"_ _13f\"> </span><span class=\"ws4\">399<span class=\"_ _c8\"> </span>159<span class=\"_ _126\"> </span>47<span class=\"_ _21\"> </span>162<span class=\"_ _188\"> </span>756<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,435<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b7\">Finance income<span class=\"_ _1a5\"> </span><span class=\"ws4\">19<span class=\"_ _4d\"> </span>19<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b8\">Finance expense<span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(1)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _188\"> </span>(76)<span class=\"_ _86\"> </span>(31)<span class=\"_ _10a\"> </span>(111)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3b9\">Other financial income<span class=\"_ _1a6\"> </span><span class=\"ws4\">13<span class=\"_ _4d\"> </span>13<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3ba\">Adjusted profit before taxation<span class=\"_ _1a7\"> </span><span class=\"ws4\">398<span class=\"_ _33\"> </span>158<span class=\"_ _1a2\"> </span>47<span class=\"_ _83\"> </span>160<span class=\"_ _86\"> </span>680<span class=\"_ _8a\"> </span>(87)<span class=\"_ _105\"> </span>1,356<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3bb\">Profits less losses on disposal of non-current assets<span class=\"_ _df\"> </span><span class=\"ls2\">4<span class=\"_ _c7\"> </span>\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _85\"> </span>2<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _3a\"> </span>1<span class=\"_ _3a\"> </span>7<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3bc\">Amortisation of non-operating intangibles<span class=\"_ _124\"> </span><span class=\"ws4\">(32)<span class=\"_ _24\"> </span>(13)<span class=\"_ _126\"> </span>(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(47)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3bd\">Acquired inventory fair value adjustments<span class=\"_ _67\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(2)<span class=\"_ _1a2\"> </span>(2)<span class=\"_ _f1\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _1b7\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3be\">Transaction costs<span class=\"_ _1b8\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(3)<span class=\"_ _1a2\"> </span>(2)<span class=\"_ _f1\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _1b7\"> </span></span><span class=\"ws4\">(6)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3bf\">Exceptional items<span class=\"_ _113\"> </span><span class=\"ls2\">\u2013<span class=\"_ _d0\"> </span>\u2013<span class=\"_ _c4\"> </span>\u2013<span class=\"_ _85\"> </span>\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c0\">Profits less losses on sale and closure of businesses<span class=\"_ _1a9\"> </span><span class=\"ls2\">\u2013<span class=\"_ _40\"> </span></span><span class=\"ws4\">(7)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">(16)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(23)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c1\">Profit before taxation<span class=\"_ _1aa\"> </span><span class=\"ws4\">368<span class=\"_ _33\"> </span>133<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>146<span class=\"_ _86\"> </span>474<span class=\"_ _8a\"> </span>(86)<span class=\"_ _105\"> </span>1,076<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3c2\">Taxation<span class=\"_ _1ab\"> </span>(356)<span class=\"_ _f2\"> </span>(356)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs3c3\">Profit for the period<span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">368<span class=\"_ _c8\"> </span>133<span class=\"_ _126\"> </span>41<span class=\"_ _21\"> </span>146<span class=\"_ _188\"> </span>474<span class=\"_ _61\"> </span>(442)<span class=\"_ _21\"> </span>720<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c4\">Segment assets (excluding joint ventures and associates)<span class=\"_ _58\"> </span><span class=\"ws4\">2,876<span class=\"_ _cd\"> </span>2,017<span class=\"_ _aa\"> </span>597<span class=\"_ _105\"> </span>2,422<span class=\"_ _5\"> </span>7,570<span class=\"_ _188\"> </span>136<span class=\"_ _187\"> </span>15,618<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c5\">Investments in joint ventures and associates<span class=\"_ _1ac\"> </span><span class=\"ws4\">62<span class=\"_ _33\"> </span>136<span class=\"_ _84\"> </span>143<span class=\"_ _ec\"> </span>45<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">386<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs3c6\">Segment assets<span class=\"_ _1ad\"> </span><span class=\"ff3 ws4\">2,938<span class=\"_ _bf\"> </span>2,153<span class=\"_ _aa\"> </span>740<span class=\"_ _4\"> </span>2,467<span class=\"_ _fb\"> </span>7,570<span class=\"_ _86\"> </span>136<span class=\"_ _187\"> </span>16,004<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c7\">Cash and cash equivalents<span class=\"_ _1ae\"> </span><span class=\"ws4\">2,121<span class=\"_ _fb\"> </span>2,121<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c8\">Current asset investments<span class=\"_ _1b9\"> </span><span class=\"ls2\">4<span class=\"_ _3a\"> </span>4<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3c9\">Income tax<span class=\"_ _1ba\"> </span><span class=\"ws4\">90<span class=\"_ _4d\"> </span>90<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3ca\">Deferred tax assets<span class=\"_ _1b0\"> </span><span class=\"ws4\">163<span class=\"_ _188\"> </span>163<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3cb\">Employee benefits assets<span class=\"_ _13d\"> </span><span class=\"ws4\">1,393<span class=\"_ _5\"> </span>1,393<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs3cc\">Segment liabilities <span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">(703)<span class=\"_ _18a\"> </span>(450)<span class=\"_ _85\"> </span>(196)<span class=\"_ _37\"> </span>(616)<span class=\"_ _187\"> </span>(4,545)<span class=\"_ _10a\"> </span>(188)<span class=\"_ _6\"> </span>(6,698)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3cd\">Loans and overdrafts<span class=\"_ _1b1\"> </span><span class=\"ws4\">(637)<span class=\"_ _f2\"> </span>(637)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3ce\">Income tax<span class=\"_ _1b2\"> </span><span class=\"ws4\">(160)<span class=\"_ _f2\"> </span>(160)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3cf\">Deferred tax liabilities<span class=\"_ _1b3\"> </span><span class=\"ws4\">(647)<span class=\"_ _f2\"> </span>(647)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3d0\">Employee benefits liabilities<span class=\"_ _152\"> </span><span class=\"ws4\">(79)<span class=\"_ _188\"> </span>(79)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs3d1\">Net assets<span class=\"_ _1b4\"> </span><span class=\"ff3 ws4\">2,235<span class=\"_ _bf\"> </span>1,703<span class=\"_ _aa\"> </span>544<span class=\"_ _4\"> </span>1,851<span class=\"_ _fb\"> </span>3,025<span class=\"_ _5\"> </span>2,196<span class=\"_ _187\"> </span>11,554<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3d2\">Non-current asset additions<span class=\"_ _1b5\"> </span><span class=\"ws4\">128<span class=\"_ _33\"> </span>183<span class=\"_ _1a2\"> </span>26<span class=\"_ _83\"> </span>223<span class=\"_ _86\"> </span>489<span class=\"_ _3a\"> </span></span><span class=\"ls2\">3<span class=\"_ _37\"> </span></span><span class=\"ws4\">1,052<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3d3\">Depreciation (including of right-of-use assets)<span class=\"_ _2e\"> </span><span class=\"ws4\">(109)<span class=\"_ _c8\"> </span>(57)<span class=\"_ _aa\"> </span>(17)<span class=\"_ _21\"> </span>(75)<span class=\"_ _f2\"> </span>(532)<span class=\"_ _86\"> </span>(12)<span class=\"_ _10a\"> </span>(802)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3d4\">Amortisation<span class=\"_ _1b6\"> </span>(37)<span class=\"_ _c8\"> </span>(14)<span class=\"_ _126\"> </span>(3)<span class=\"_ _4b\"> </span>(3)<span class=\"_ _86\"> </span>(11)<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _8a\"> </span></span>(68)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3d5\">Impairment of property, plant and equipment on sale and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3d6\">closure of business<span class=\"_ _1ad\"> </span><span class=\"ls2\">\u2013<span class=\"_ _3c\"> </span></span><span class=\"ws4\">(11)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">(19)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _22\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(30)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gs3d8\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gs3d9\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3da\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gs3db\">Europe &amp; Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3dc\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gs3dd\">The Americas<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3de\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gs3df\">Asia Pacific<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3e0\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3e1\">Total<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs3e2\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e3\">Revenue from external customers<span class=\"_ _1bb\"> </span><span class=\"ws4\">7,271<span class=\"_ _96\"> </span>7,552<span class=\"_ _58\"> </span>2,420<span class=\"_ _22\"> </span>2,507<span class=\"_ _47\"> </span>19,750<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e4\">Segment assets<span class=\"_ _192\"> </span><span class=\"ws4\">5,690<span class=\"_ _96\"> </span>6,651<span class=\"_ _58\"> </span>1,792<span class=\"_ _18a\"> </span>1,490<span class=\"_ _47\"> </span>15,623<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e5\">Non-current asset additions<span class=\"_ _1bc\"> </span><span class=\"ws4\">305<span class=\"_ _a7\"> </span>732<span class=\"_ _3c\"> </span>217<span class=\"_ _40\"> </span>98<span class=\"_ _58\"> </span>1,352<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e6\">Depreciation (including of right-of-use assets)<span class=\"_ _102\"> </span><span class=\"ws4\">(279)<span class=\"_ _5d\"> </span>(374)<span class=\"_ _54\"> </span>(84)<span class=\"_ _3c\"> </span>(67)<span class=\"_ _41\"> </span>(804)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3e7\">Amortisation<span class=\"_ _1bd\"> </span>(17)<span class=\"_ _1be\"> </span>(56)<span class=\"_ _40\"> </span>(4)<span class=\"_ _40\"> </span>(5)<span class=\"_ _54\"> </span>(82)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e8\">Acquired inventory fair value adjustments<span class=\"_ _c5\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(1)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3e9\">Transaction costs<span class=\"_ _1bf\"> </span><span class=\"ws4\">(4)<span class=\"_ _cc\"> </span>(1)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3ea\">Exceptional items<span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"_ _11d\"> </span></span><span class=\"ws4\">(53)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _c6\"> </span></span><span class=\"ws4\">(56)<span class=\"_ _41\"> </span>(109)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gs3eb\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs3ec\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ed\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs3ee\">Europe &amp; Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3ef\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs3f0\">The Americas<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3f1\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs3f2\">Asia Pacific<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3f3\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3f4\">Total<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs3f5\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3f6\">Revenue from external customers<span class=\"_ _1bb\"> </span><span class=\"ws4\">6,378<span class=\"_ _96\"> </span>6,291<span class=\"_ _58\"> </span>2,028<span class=\"_ _22\"> </span>2,300<span class=\"_ _47\"> </span>16,997<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3f7\">Segment assets<span class=\"_ _192\"> </span><span class=\"ws4\">5,972<span class=\"_ _96\"> </span>6,519<span class=\"_ _58\"> </span>1,840<span class=\"_ _18a\"> </span>1,673<span class=\"_ _47\"> </span>16,004<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3f8\">Non-current asset additions<span class=\"_ _1bc\"> </span><span class=\"ws4\">285<span class=\"_ _a7\"> </span>487<span class=\"_ _3c\"> </span>177<span class=\"_ _3c\"> </span>103<span class=\"_ _58\"> </span>1,052<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3f9\">Depreciation (including of right-of-use assets)<span class=\"_ _102\"> </span><span class=\"ws4\">(277)<span class=\"_ _5d\"> </span>(392)<span class=\"_ _54\"> </span>(69)<span class=\"_ _3c\"> </span>(64)<span class=\"_ _41\"> </span>(802)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs3fa\">Amortisation<span class=\"_ _1bd\"> </span>(25)<span class=\"_ _1be\"> </span>(32)<span class=\"_ _40\"> </span>(5)<span class=\"_ _40\"> </span>(6)<span class=\"_ _54\"> </span>(68)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3fb\">Impairment of property, plant and equipment on sale </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3fc\"><span class=\"_ _2f3\">and closure of businesses</span><span class=\"_ _1c1\"> </span><span class=\"ls2\">\u2013<span class=\"_ _59\"> </span>\u2013<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _c6\"> </span></span><span class=\"ws4\">(30)<span class=\"_ _3c\"> </span>(30)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3fd\">Acquired inventory fair value adjustments<span class=\"_ _c5\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(3)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3fe\">Transaction costs<span class=\"_ _1bf\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(3)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _40\"> </span>(6)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs3ff\">Exceptional items<span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"_ _c7\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _fa\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs400\">The Group\u2019s operations in the following countries met the criteria for separate disclosure:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs401\">Revenue<span class=\"_ _ba\"> </span><span class=\"ws0\">Non-current assets<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs402\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs403\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs404\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs405\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs406\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs407\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs408\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs409\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs40a\">Australia<span class=\"_ _159\"> </span><span class=\"ff1\">1,407<span class=\"_ _58\"> </span></span>1,232<span class=\"_ _3b\"> </span><span class=\"ff1\">541<span class=\"_ _3c\"> </span></span>623<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs40b\">Spain<span class=\"_ _1c2\"> </span><span class=\"ff1\">1,836<span class=\"_ _22\"> </span></span>1,545<span class=\"_ _3b\"> </span><span class=\"ff1\">651<span class=\"_ _3c\"> </span></span>650<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs40c\">United States<span class=\"_ _1c3\"> </span><span class=\"ff1 ws4\">1,580<span class=\"_ _22\"> </span><span class=\"ff3\">1,315<span class=\"_ _3b\"> </span></span>887<span class=\"_ _3c\"> </span><span class=\"ff3\">866<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs40d\">All segment disclosures are stated before reclassification of assets and liabilities classified as held for sale (see note 15).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-757": {
   "value": "Geographical information<span class=\"_ _2f3\"> </span>In addition to the required disclosure for operating segments, disclosure is also given of certain geographical information about <span class=\"_ _2f3\">the Group\u2019s operations, based on the geographical groupings: United Kingdom; Europe &amp; Africa; The Americas; and Asia Pacific.<span class=\"_ _2f3\"> </span></span>Revenues are shown by reference to the geographical location of customers. Profits are shown by reference to the geographical location of the businesses. Segment assets are based on the geographical location of the assets.<span class=\"_ _2f3\"> </span>Revenue<span class=\"_ _bd\"> </span><span class=\"ws0\">Adjusted operating profit<span class=\"_ _2f3\"> </span></span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Operating segments<span class=\"_ _2f3\"> </span>Grocery<span class=\"_ _171\"> </span><span class=\"ff1\">4,198<span class=\"_ _18a\"> </span></span>3,735<span class=\"_ _3b\"> </span><span class=\"ff1\">448<span class=\"_ _3c\"> </span></span>399<span class=\"_ _2f3\"> </span>Ingredients<span class=\"_ _144\"> </span><span class=\"ff1\">2,157<span class=\"_ _22\"> </span></span>1,827<span class=\"_ _3b\"> </span><span class=\"ff1\">214<span class=\"_ _3c\"> </span></span>159<span class=\"_ _2f3\"> </span>Agriculture<span class=\"_ _13a\"> </span><span class=\"ff1\">1,840<span class=\"_ _18a\"> </span></span>1,722<span class=\"_ _3f\"> </span><span class=\"ff1\">41<span class=\"_ _40\"> </span></span>47<span class=\"_ _2f3\"> </span>Sugar<span class=\"_ _199\"> </span><span class=\"ff1\">2,547<span class=\"_ _22\"> </span></span>2,016<span class=\"_ _3b\"> </span><span class=\"ff1\">169<span class=\"_ _3c\"> </span></span>162<span class=\"_ _2f3\"> </span>Retail<span class=\"_ _19a\"> </span><span class=\"ff1\">9,008<span class=\"_ _22\"> </span></span>7,697<span class=\"_ _3b\"> </span><span class=\"ff1\">735<span class=\"_ _3c\"> </span></span>756<span class=\"_ _2f3\"> </span>Central<span class=\"_ _19b\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ff1\">(94)<span class=\"_ _3c\"> </span></span>(88)<span class=\"_ _2f3\"> </span>19,750<span class=\"_ _47\"> </span><span class=\"ff3\">16,997<span class=\"_ _48\"> </span></span>1,513<span class=\"_ _58\"> </span><span class=\"ff3\">1,435<span class=\"_ _2f3\"> </span></span>Geographical information<span class=\"_ _2f3\"> </span>United Kingdom<span class=\"_ _19c\"> </span><span class=\"ff1 ws4\">7,271<span class=\"_ _22\"> </span><span class=\"ff3\">6,378<span class=\"_ _3b\"> </span></span>488<span class=\"_ _3c\"> </span><span class=\"ff3\">533<span class=\"_ _2f3\"> </span></span></span>Europe &amp; Africa<span class=\"_ _19d\"> </span><span class=\"ff1 ws4\">7,552<span class=\"_ _22\"> </span><span class=\"ff3\">6,291<span class=\"_ _3b\"> </span></span>559<span class=\"_ _3c\"> </span><span class=\"ff3\">482<span class=\"_ _2f3\"> </span></span></span>The Americas<span class=\"_ _19e\"> </span><span class=\"ff1 ws4\">2,420<span class=\"_ _22\"> </span><span class=\"ff3\">2,028<span class=\"_ _3b\"> </span></span>353<span class=\"_ _3c\"> </span><span class=\"ff3\">279<span class=\"_ _2f3\"> </span></span></span>Asia Pacific<span class=\"_ _19f\"> </span><span class=\"ff1 ws4\">2,507<span class=\"_ _22\"> </span><span class=\"ff3\">2,300<span class=\"_ _3b\"> </span></span>113<span class=\"_ _3c\"> </span><span class=\"ff3\">141<span class=\"_ _2f3\"> </span></span></span>19,750<span class=\"_ _47\"> </span><span class=\"ff3\">16,997<span class=\"_ _48\"> </span></span>1,513<span class=\"_ _58\"> </span><span class=\"ff3\">1,435<span class=\"_ _2f3\"> </span></span><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gs36c\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs36d\">Grocery<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs36e\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs36f\">Ingredients<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs370\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs371\">Agriculture<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs372\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs373\">Sugar<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs374\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs375\">Retail<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs376\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs377\">Central<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs378\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs379\">Total<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs37a\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37b\">Revenue from continuing businesses<span class=\"_ _1a0\"> </span><span class=\"ws4\">4,222<span class=\"_ _bf\"> </span>2,366<span class=\"_ _4d\"> </span>1,849<span class=\"_ _105\"> </span>2,680<span class=\"_ _fb\"> </span>9,008<span class=\"_ _d7\"> </span>(375)<span class=\"_ _a1\"> </span>19,750<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37c\">Internal revenue <span class=\"_ _1a1\"> </span><span class=\"ws4\">(24)<span class=\"_ _3a\"> </span>(209)<span class=\"_ _1a2\"> </span>(9)<span class=\"_ _37\"> </span>(133)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">375<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37d\">Revenue from external customers<span class=\"_ _2\"> </span><span class=\"ws4\">4,198<span class=\"_ _cd\"> </span>2,157<span class=\"_ _29\"> </span>1,840<span class=\"_ _4\"> </span>2,547<span class=\"_ _fb\"> </span>9,008<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _6\"> </span></span><span class=\"ws4\">19,750<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37e\">Operating profit<span class=\"_ _1a3\"> </span><span class=\"ws4\">402<span class=\"_ _33\"> </span>201<span class=\"_ _1a2\"> </span>32<span class=\"_ _83\"> </span>119<span class=\"_ _86\"> </span>717<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,383<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs37f\">Adjusted operating profit before joint ventures and associates<span class=\"_ _4b\"> </span><span class=\"ws4\">368<span class=\"_ _33\"> </span>190<span class=\"_ _1a2\"> </span>25<span class=\"_ _83\"> </span>162<span class=\"_ _86\"> </span>735<span class=\"_ _8a\"> </span>(94)<span class=\"_ _105\"> </span>1,386<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs380\">Share of adjusted profit after tax from joint ventures </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs381\"><span class=\"_ _2f3\">and associates</span><span class=\"_ _1a4\"> </span>80<span class=\"_ _ca\"> </span>24<span class=\"_ _126\"> </span>16<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">7<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span>127<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs382\">Adjusted operating profit<span class=\"_ _13f\"> </span><span class=\"ws4\">448<span class=\"_ _c8\"> </span>214<span class=\"_ _126\"> </span>41<span class=\"_ _21\"> </span>169<span class=\"_ _188\"> </span>735<span class=\"_ _8a\"> </span>(94)<span class=\"_ _105\"> </span>1,513<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs383\">Finance income<span class=\"_ _1a5\"> </span><span class=\"ws4\">48<span class=\"_ _4d\"> </span>48<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs384\">Finance expense<span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(1)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _188\"> </span>(86)<span class=\"_ _86\"> </span>(37)<span class=\"_ _10a\"> </span>(128)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs385\">Other financial income<span class=\"_ _1a6\"> </span><span class=\"ws4\">40<span class=\"_ _4d\"> </span>40<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs386\">Adjusted profit before taxation<span class=\"_ _1a7\"> </span><span class=\"ws4\">447<span class=\"_ _33\"> </span>213<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>166<span class=\"_ _86\"> </span>649<span class=\"_ _8a\"> </span>(43)<span class=\"_ _105\"> </span>1,473<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs387\">Profits less losses on disposal of non-current assets<span class=\"_ _1a8\"> </span><span class=\"ws4\">19<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _bf\"> </span>\u2013<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _3a\"> </span>9<span class=\"_ _4d\"> </span></span><span class=\"ws4\">28<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs388\">Amortisation of non-operating intangibles<span class=\"_ _124\"> </span><span class=\"ws4\">(23)<span class=\"_ _24\"> </span>(13)<span class=\"_ _126\"> </span>(5)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(41)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs389\">Acquired inventory fair value adjustments<span class=\"_ _67\"> </span><span class=\"ws4\">(1)<span class=\"_ _c4\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs38a\">Transaction costs<span class=\"_ _145\"> </span><span class=\"ls2\">\u2013<span class=\"_ _c7\"> </span>\u2013<span class=\"_ _ca\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _191\"> </span>(5)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs38b\">Exceptional items<span class=\"_ _193\"> </span><span class=\"ws4\">(41)<span class=\"_ _c4\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _86\"> </span></span><span class=\"ws4\">(50)<span class=\"_ _188\"> </span>(18)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(109)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs38c\">Profits less losses on sale and closure of businesses<span class=\"_ _1a9\"> </span><span class=\"ls2\">\u2013<span class=\"_ _d0\"> </span>3<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(6)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs38d\">Profit before taxation<span class=\"_ _1aa\"> </span><span class=\"ws4\">401<span class=\"_ _33\"> </span>203<span class=\"_ _1a2\"> </span>32<span class=\"_ _83\"> </span>110<span class=\"_ _86\"> </span>631<span class=\"_ _8a\"> </span>(37)<span class=\"_ _105\"> </span>1,340<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs38e\">Taxation<span class=\"_ _1ab\"> </span>(272)<span class=\"_ _f2\"> </span>(272)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs38f\">Profit for the period<span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">401<span class=\"_ _c8\"> </span>203<span class=\"_ _126\"> </span>32<span class=\"_ _21\"> </span>110<span class=\"_ _188\"> </span>631<span class=\"_ _61\"> </span>(309)<span class=\"_ _4\"> </span>1,068<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs390\">Segment assets (excluding joint ventures and associates)<span class=\"_ _58\"> </span><span class=\"ws4\">2,759<span class=\"_ _cd\"> </span>2,011<span class=\"_ _aa\"> </span>640<span class=\"_ _105\"> </span>2,179<span class=\"_ _5\"> </span>7,530<span class=\"_ _188\"> </span>110<span class=\"_ _187\"> </span>15,229<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs391\">Investments in joint ventures and associates<span class=\"_ _1ac\"> </span><span class=\"ws4\">58<span class=\"_ _33\"> </span>133<span class=\"_ _84\"> </span>155<span class=\"_ _ec\"> </span>48<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">394<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs392\">Segment assets<span class=\"_ _1ad\"> </span><span class=\"ff3 ws4\">2,817<span class=\"_ _bf\"> </span>2,144<span class=\"_ _aa\"> </span>795<span class=\"_ _4\"> </span>2,227<span class=\"_ _fb\"> </span>7,530<span class=\"_ _86\"> </span>110<span class=\"_ _187\"> </span>15,623<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs393\">Cash and cash equivalents<span class=\"_ _1ae\"> </span><span class=\"ws4\">1,457<span class=\"_ _fb\"> </span>1,457<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs394\">Income tax<span class=\"_ _1af\"> </span><span class=\"ws4\">125<span class=\"_ _188\"> </span>125<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs395\">Deferred tax assets<span class=\"_ _1b0\"> </span><span class=\"ws4\">193<span class=\"_ _188\"> </span>193<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs396\">Employee benefits assets<span class=\"_ _13d\"> </span><span class=\"ws4\">1,446<span class=\"_ _5\"> </span>1,446<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs397\">Segment liabilities <span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">(689)<span class=\"_ _18a\"> </span>(407)<span class=\"_ _85\"> </span>(196)<span class=\"_ _37\"> </span>(501)<span class=\"_ _187\"> </span>(4,326)<span class=\"_ _10a\"> </span>(166)<span class=\"_ _6\"> </span>(6,285)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs398\">Loans and overdrafts<span class=\"_ _1b1\"> </span><span class=\"ws4\">(562)<span class=\"_ _f2\"> </span>(562)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs399\">Income tax<span class=\"_ _1b2\"> </span><span class=\"ws4\">(109)<span class=\"_ _f2\"> </span>(109)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs39a\">Deferred tax liabilities<span class=\"_ _1b3\"> </span><span class=\"ws4\">(626)<span class=\"_ _f2\"> </span>(626)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs39b\">Employee benefits liabilities<span class=\"_ _152\"> </span><span class=\"ws4\">(69)<span class=\"_ _188\"> </span>(69)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs39c\">Net assets<span class=\"_ _1b4\"> </span><span class=\"ff3 ws4\">2,128<span class=\"_ _bf\"> </span>1,737<span class=\"_ _aa\"> </span>599<span class=\"_ _4\"> </span>1,726<span class=\"_ _fb\"> </span>3,204<span class=\"_ _5\"> </span>1,799<span class=\"_ _187\"> </span>11,193<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs39d\">Non-current asset additions<span class=\"_ _1b5\"> </span><span class=\"ws4\">154<span class=\"_ _33\"> </span>174<span class=\"_ _1a2\"> </span>20<span class=\"_ _83\"> </span>289<span class=\"_ _86\"> </span>711<span class=\"_ _3a\"> </span></span><span class=\"ls2\">4<span class=\"_ _37\"> </span></span><span class=\"ws4\">1,352<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs39e\">Depreciation (including of right-of-use assets)<span class=\"_ _2e\"> </span><span class=\"ws4\">(114)<span class=\"_ _c8\"> </span>(62)<span class=\"_ _aa\"> </span>(19)<span class=\"_ _21\"> </span>(75)<span class=\"_ _f2\"> </span>(526)<span class=\"_ _191\"> </span>(8)<span class=\"_ _f2\"> </span>(804)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs39f\">Amortisation<span class=\"_ _1b6\"> </span>(26)<span class=\"_ _c8\"> </span>(15)<span class=\"_ _126\"> </span>(7)<span class=\"_ _4b\"> </span>(3)<span class=\"_ _86\"> </span>(31)<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _8a\"> </span></span>(82)<span class=\"_ _2f3\"> </span></div>2022<span class=\"_ _2f3\"> </span>Grocery<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Ingredients<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Agriculture<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Sugar<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Retail<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Central<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Revenue from continuing businesses<span class=\"_ _1a0\"> </span><span class=\"ws4\">3,736<span class=\"_ _bf\"> </span>1,996<span class=\"_ _4d\"> </span>1,728<span class=\"_ _105\"> </span>2,097<span class=\"_ _fb\"> </span>7,697<span class=\"_ _d7\"> </span>(257)<span class=\"_ _a1\"> </span>16,997<span class=\"_ _2f3\"> </span></span>Internal revenue <span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _18a\"> </span>(169)<span class=\"_ _1a2\"> </span>(6)<span class=\"_ _21\"> </span>(81)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">257<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span>Revenue from external customers<span class=\"_ _2\"> </span><span class=\"ws4\">3,735<span class=\"_ _cd\"> </span>1,827<span class=\"_ _29\"> </span>1,722<span class=\"_ _4\"> </span>2,016<span class=\"_ _fb\"> </span>7,697<span class=\"_ _18a\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _6\"> </span></span><span class=\"ws4\">16,997<span class=\"_ _2f3\"> </span></span>Operating profit<span class=\"_ _1a3\"> </span><span class=\"ws4\">369<span class=\"_ _33\"> </span>141<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>164<span class=\"_ _86\"> </span>550<span class=\"_ _8a\"> </span>(87)<span class=\"_ _105\"> </span>1,178<span class=\"_ _2f3\"> </span></span>Adjusted operating profit before joint ventures and associates<span class=\"_ _4b\"> </span><span class=\"ws4\">328<span class=\"_ _33\"> </span>142<span class=\"_ _1a2\"> </span>31<span class=\"_ _83\"> </span>154<span class=\"_ _86\"> </span>756<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,323<span class=\"_ _2f3\"> </span></span>Share of adjusted profit after tax from joint ventures <span class=\"_ _2f3\">and associates</span><span class=\"_ _1a4\"> </span>71<span class=\"_ _ca\"> </span>17<span class=\"_ _126\"> </span>16<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">8<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span>112<span class=\"_ _2f3\"> </span>Adjusted operating profit<span class=\"_ _13f\"> </span><span class=\"ws4\">399<span class=\"_ _c8\"> </span>159<span class=\"_ _126\"> </span>47<span class=\"_ _21\"> </span>162<span class=\"_ _188\"> </span>756<span class=\"_ _8a\"> </span>(88)<span class=\"_ _105\"> </span>1,435<span class=\"_ _2f3\"> </span></span>Finance income<span class=\"_ _1a5\"> </span><span class=\"ws4\">19<span class=\"_ _4d\"> </span>19<span class=\"_ _2f3\"> </span></span>Finance expense<span class=\"_ _145\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(1)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _4d\"> </span></span><span class=\"ws4\">(2)<span class=\"_ _188\"> </span>(76)<span class=\"_ _86\"> </span>(31)<span class=\"_ _10a\"> </span>(111)<span class=\"_ _2f3\"> </span></span>Other financial income<span class=\"_ _1a6\"> </span><span class=\"ws4\">13<span class=\"_ _4d\"> </span>13<span class=\"_ _2f3\"> </span></span>Adjusted profit before taxation<span class=\"_ _1a7\"> </span><span class=\"ws4\">398<span class=\"_ _33\"> </span>158<span class=\"_ _1a2\"> </span>47<span class=\"_ _83\"> </span>160<span class=\"_ _86\"> </span>680<span class=\"_ _8a\"> </span>(87)<span class=\"_ _105\"> </span>1,356<span class=\"_ _2f3\"> </span></span>Profits less losses on disposal of non-current assets<span class=\"_ _df\"> </span><span class=\"ls2\">4<span class=\"_ _c7\"> </span>\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _85\"> </span>2<span class=\"_ _3a\"> </span>\u2013<span class=\"_ _3a\"> </span>1<span class=\"_ _3a\"> </span>7<span class=\"_ _2f3\"> </span></span>Amortisation of non-operating intangibles<span class=\"_ _124\"> </span><span class=\"ws4\">(32)<span class=\"_ _24\"> </span>(13)<span class=\"_ _126\"> </span>(2)<span class=\"_ _29\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(47)<span class=\"_ _2f3\"> </span></span>Acquired inventory fair value adjustments<span class=\"_ _67\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(2)<span class=\"_ _1a2\"> </span>(2)<span class=\"_ _f1\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _1b7\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span>Transaction costs<span class=\"_ _1b8\"> </span><span class=\"ws4\">(1)<span class=\"_ _ca\"> </span>(3)<span class=\"_ _1a2\"> </span>(2)<span class=\"_ _f1\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _1b7\"> </span></span><span class=\"ws4\">(6)<span class=\"_ _2f3\"> </span></span>Exceptional items<span class=\"_ _113\"> </span><span class=\"ls2\">\u2013<span class=\"_ _d0\"> </span>\u2013<span class=\"_ _c4\"> </span>\u2013<span class=\"_ _85\"> </span>\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _bf\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _61\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _2f3\"> </span></span>Profits less losses on sale and closure of businesses<span class=\"_ _1a9\"> </span><span class=\"ls2\">\u2013<span class=\"_ _40\"> </span></span><span class=\"ws4\">(7)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">(16)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(23)<span class=\"_ _2f3\"> </span></span>Profit before taxation<span class=\"_ _1aa\"> </span><span class=\"ws4\">368<span class=\"_ _33\"> </span>133<span class=\"_ _1a2\"> </span>41<span class=\"_ _83\"> </span>146<span class=\"_ _86\"> </span>474<span class=\"_ _8a\"> </span>(86)<span class=\"_ _105\"> </span>1,076<span class=\"_ _2f3\"> </span></span>Taxation<span class=\"_ _1ab\"> </span>(356)<span class=\"_ _f2\"> </span>(356)<span class=\"_ _2f3\"> </span>Profit for the period<span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">368<span class=\"_ _c8\"> </span>133<span class=\"_ _126\"> </span>41<span class=\"_ _21\"> </span>146<span class=\"_ _188\"> </span>474<span class=\"_ _61\"> </span>(442)<span class=\"_ _21\"> </span>720<span class=\"_ _2f3\"> </span></span>Segment assets (excluding joint ventures and associates)<span class=\"_ _58\"> </span><span class=\"ws4\">2,876<span class=\"_ _cd\"> </span>2,017<span class=\"_ _aa\"> </span>597<span class=\"_ _105\"> </span>2,422<span class=\"_ _5\"> </span>7,570<span class=\"_ _188\"> </span>136<span class=\"_ _187\"> </span>15,618<span class=\"_ _2f3\"> </span></span>Investments in joint ventures and associates<span class=\"_ _1ac\"> </span><span class=\"ws4\">62<span class=\"_ _33\"> </span>136<span class=\"_ _84\"> </span>143<span class=\"_ _ec\"> </span>45<span class=\"_ _22\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _18a\"> </span>\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">386<span class=\"_ _2f3\"> </span></span>Segment assets<span class=\"_ _1ad\"> </span><span class=\"ff3 ws4\">2,938<span class=\"_ _bf\"> </span>2,153<span class=\"_ _aa\"> </span>740<span class=\"_ _4\"> </span>2,467<span class=\"_ _fb\"> </span>7,570<span class=\"_ _86\"> </span>136<span class=\"_ _187\"> </span>16,004<span class=\"_ _2f3\"> </span></span>Cash and cash equivalents<span class=\"_ _1ae\"> </span><span class=\"ws4\">2,121<span class=\"_ _fb\"> </span>2,121<span class=\"_ _2f3\"> </span></span>Current asset investments<span class=\"_ _1b9\"> </span><span class=\"ls2\">4<span class=\"_ _3a\"> </span>4<span class=\"_ _2f3\"> </span></span>Income tax<span class=\"_ _1ba\"> </span><span class=\"ws4\">90<span class=\"_ _4d\"> </span>90<span class=\"_ _2f3\"> </span></span>Deferred tax assets<span class=\"_ _1b0\"> </span><span class=\"ws4\">163<span class=\"_ _188\"> </span>163<span class=\"_ _2f3\"> </span></span>Employee benefits assets<span class=\"_ _13d\"> </span><span class=\"ws4\">1,393<span class=\"_ _5\"> </span>1,393<span class=\"_ _2f3\"> </span></span>Segment liabilities <span class=\"_ _b3\"> </span><span class=\"ff3 ws4\">(703)<span class=\"_ _18a\"> </span>(450)<span class=\"_ _85\"> </span>(196)<span class=\"_ _37\"> </span>(616)<span class=\"_ _187\"> </span>(4,545)<span class=\"_ _10a\"> </span>(188)<span class=\"_ _6\"> </span>(6,698)<span class=\"_ _2f3\"> </span></span>Loans and overdrafts<span class=\"_ _1b1\"> </span><span class=\"ws4\">(637)<span class=\"_ _f2\"> </span>(637)<span class=\"_ _2f3\"> </span></span>Income tax<span class=\"_ _1b2\"> </span><span class=\"ws4\">(160)<span class=\"_ _f2\"> </span>(160)<span class=\"_ _2f3\"> </span></span>Deferred tax liabilities<span class=\"_ _1b3\"> </span><span class=\"ws4\">(647)<span class=\"_ _f2\"> </span>(647)<span class=\"_ _2f3\"> </span></span>Employee benefits liabilities<span class=\"_ _152\"> </span><span class=\"ws4\">(79)<span class=\"_ _188\"> </span>(79)<span class=\"_ _2f3\"> </span></span>Net assets<span class=\"_ _1b4\"> </span><span class=\"ff3 ws4\">2,235<span class=\"_ _bf\"> </span>1,703<span class=\"_ _aa\"> </span>544<span class=\"_ _4\"> </span>1,851<span class=\"_ _fb\"> </span>3,025<span class=\"_ _5\"> </span>2,196<span class=\"_ _187\"> </span>11,554<span class=\"_ _2f3\"> </span></span>Non-current asset additions<span class=\"_ _1b5\"> </span><span class=\"ws4\">128<span class=\"_ _33\"> </span>183<span class=\"_ _1a2\"> </span>26<span class=\"_ _83\"> </span>223<span class=\"_ _86\"> </span>489<span class=\"_ _3a\"> </span></span><span class=\"ls2\">3<span class=\"_ _37\"> </span></span><span class=\"ws4\">1,052<span class=\"_ _2f3\"> </span></span>Depreciation (including of right-of-use assets)<span class=\"_ _2e\"> </span><span class=\"ws4\">(109)<span class=\"_ _c8\"> </span>(57)<span class=\"_ _aa\"> </span>(17)<span class=\"_ _21\"> </span>(75)<span class=\"_ _f2\"> </span>(532)<span class=\"_ _86\"> </span>(12)<span class=\"_ _10a\"> </span>(802)<span class=\"_ _2f3\"> </span></span>Amortisation<span class=\"_ _1b6\"> </span>(37)<span class=\"_ _c8\"> </span>(14)<span class=\"_ _126\"> </span>(3)<span class=\"_ _4b\"> </span>(3)<span class=\"_ _86\"> </span>(11)<span class=\"_ _85\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _8a\"> </span></span>(68)<span class=\"_ _2f3\"> </span>Impairment of property, plant and equipment on sale and closure of business<span class=\"_ _1ad\"> </span><span class=\"ls2\">\u2013<span class=\"_ _3c\"> </span></span><span class=\"ws4\">(11)<span class=\"_ _96\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">(19)<span class=\"_ _85\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _22\"> </span>\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">(30)<span class=\"_ _2f3\"> </span></span>2023<span class=\"_ _2f3\"> </span>United Kingdom<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Europe &amp; Africa<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>The Americas<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Asia Pacific<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Revenue from external customers<span class=\"_ _1bb\"> </span><span class=\"ws4\">7,271<span class=\"_ _96\"> </span>7,552<span class=\"_ _58\"> </span>2,420<span class=\"_ _22\"> </span>2,507<span class=\"_ _47\"> </span>19,750<span class=\"_ _2f3\"> </span></span>Segment assets<span class=\"_ _192\"> </span><span class=\"ws4\">5,690<span class=\"_ _96\"> </span>6,651<span class=\"_ _58\"> </span>1,792<span class=\"_ _18a\"> </span>1,490<span class=\"_ _47\"> </span>15,623<span class=\"_ _2f3\"> </span></span>Non-current asset additions<span class=\"_ _1bc\"> </span><span class=\"ws4\">305<span class=\"_ _a7\"> </span>732<span class=\"_ _3c\"> </span>217<span class=\"_ _40\"> </span>98<span class=\"_ _58\"> </span>1,352<span class=\"_ _2f3\"> </span></span>Depreciation (including of right-of-use assets)<span class=\"_ _102\"> </span><span class=\"ws4\">(279)<span class=\"_ _5d\"> </span>(374)<span class=\"_ _54\"> </span>(84)<span class=\"_ _3c\"> </span>(67)<span class=\"_ _41\"> </span>(804)<span class=\"_ _2f3\"> </span></span>Amortisation<span class=\"_ _1bd\"> </span>(17)<span class=\"_ _1be\"> </span>(56)<span class=\"_ _40\"> </span>(4)<span class=\"_ _40\"> </span>(5)<span class=\"_ _54\"> </span>(82)<span class=\"_ _2f3\"> </span>Acquired inventory fair value adjustments<span class=\"_ _c5\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(1)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _2f3\"> </span></span>Transaction costs<span class=\"_ _1bf\"> </span><span class=\"ws4\">(4)<span class=\"_ _cc\"> </span>(1)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span>Exceptional items<span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"_ _11d\"> </span></span><span class=\"ws4\">(53)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _c6\"> </span></span><span class=\"ws4\">(56)<span class=\"_ _41\"> </span>(109)<span class=\"_ _2f3\"> </span></span>2022<span class=\"_ _2f3\"> </span>United Kingdom<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Europe &amp; Africa<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>The Americas<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Asia Pacific<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Revenue from external customers<span class=\"_ _1bb\"> </span><span class=\"ws4\">6,378<span class=\"_ _96\"> </span>6,291<span class=\"_ _58\"> </span>2,028<span class=\"_ _22\"> </span>2,300<span class=\"_ _47\"> </span>16,997<span class=\"_ _2f3\"> </span></span>Segment assets<span class=\"_ _192\"> </span><span class=\"ws4\">5,972<span class=\"_ _96\"> </span>6,519<span class=\"_ _58\"> </span>1,840<span class=\"_ _18a\"> </span>1,673<span class=\"_ _47\"> </span>16,004<span class=\"_ _2f3\"> </span></span>Non-current asset additions<span class=\"_ _1bc\"> </span><span class=\"ws4\">285<span class=\"_ _a7\"> </span>487<span class=\"_ _3c\"> </span>177<span class=\"_ _3c\"> </span>103<span class=\"_ _58\"> </span>1,052<span class=\"_ _2f3\"> </span></span>Depreciation (including of right-of-use assets)<span class=\"_ _102\"> </span><span class=\"ws4\">(277)<span class=\"_ _5d\"> </span>(392)<span class=\"_ _54\"> </span>(69)<span class=\"_ _3c\"> </span>(64)<span class=\"_ _41\"> </span>(802)<span class=\"_ _2f3\"> </span></span>Amortisation<span class=\"_ _1bd\"> </span>(25)<span class=\"_ _1be\"> </span>(32)<span class=\"_ _40\"> </span>(5)<span class=\"_ _40\"> </span>(6)<span class=\"_ _54\"> </span>(68)<span class=\"_ _2f3\"> </span>Impairment of property, plant and equipment on sale <span class=\"_ _2f3\">and closure of businesses</span><span class=\"_ _1c1\"> </span><span class=\"ls2\">\u2013<span class=\"_ _59\"> </span>\u2013<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _c6\"> </span></span><span class=\"ws4\">(30)<span class=\"_ _3c\"> </span>(30)<span class=\"_ _2f3\"> </span></span>Acquired inventory fair value adjustments<span class=\"_ _c5\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(3)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span>Transaction costs<span class=\"_ _1bf\"> </span><span class=\"ws4\">(2)<span class=\"_ _cc\"> </span>(3)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _46\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _40\"> </span>(6)<span class=\"_ _2f3\"> </span></span>Exceptional items<span class=\"_ _1c0\"> </span><span class=\"ls2\">\u2013<span class=\"_ _c7\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _fa\"> </span></span><span class=\"ws4\">(206)<span class=\"_ _2f3\"> </span></span>The Group\u2019s operations in the following countries met the criteria for separate disclosure:<span class=\"_ _2f3\"> </span>Revenue<span class=\"_ _ba\"> </span><span class=\"ws0\">Non-current assets<span class=\"_ _2f3\"> </span></span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Australia<span class=\"_ _159\"> </span><span class=\"ff1\">1,407<span class=\"_ _58\"> </span></span>1,232<span class=\"_ _3b\"> </span><span class=\"ff1\">541<span class=\"_ _3c\"> </span></span>623<span class=\"_ _2f3\"> </span>Spain<span class=\"_ _1c2\"> </span><span class=\"ff1\">1,836<span class=\"_ _22\"> </span></span>1,545<span class=\"_ _3b\"> </span><span class=\"ff1\">651<span class=\"_ _3c\"> </span></span>650<span class=\"_ _2f3\"> </span>United States<span class=\"_ _1c3\"> </span><span class=\"ff1 ws4\">1,580<span class=\"_ _22\"> </span><span class=\"ff3\">1,315<span class=\"_ _3b\"> </span></span>887<span class=\"_ _3c\"> </span><span class=\"ff3\">866<span class=\"_ _2f3\"> </span></span></span>All segment disclosures are stated before reclassification of assets and liabilities classified as held for sale (see note 15).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-721": {
   "value": "2. Operating costs Note 2023 \u00a3m 2022 \u00a3m Operating costs Cost of sales (including amortisation of intangibles) 15,587 13,219 Distribution costs 1,603 1,465 Administration expenses 1,220 1,045 Exceptional items 109 206 18,519 15,935 Operating costs are stated after charging/(crediting): Employee benefits expense 3 3,158 2,812 Amortisation of non-operating intangibles 8 38 44 Amortisation of operating intangibles 8 44 24 Acquired inventory fair value adjustments 3 5 Depreciation of property, plant and equipment 9 531 521 Depreciation of right-of-use assets and non-cash lease adjustments  10 273 281 Transaction costs 5 6 Effect of hyperinflationary economies 14 16 Other operating income (35) (25) Research and development expenditure 42 37 Fair value gains on financial assets and liabilities held for trading (19) (23) Fair value losses on financial assets and liabilities held for trading 22 17 Foreign exchange gains on operating activities (48) (36) Foreign exchange losses on operating activities 62 37 Amortisation of non-operating intangibles of \u00a341m (2022 \u2013 \u00a347m) shown as adjusting item in the income statement, include \u00a33m (2022 \u2013 \u00a33m) incurred by joint ventures, in addition to the amounts shown above. Exceptional items 2023 The income statement this year included a non-cash exceptional impairment charge of \u00a3109m. In Grocery, the Don business has been adversely affected by inflationary pressures, a surplus supply of fresh pork in the market, labour constraints and equipment reliability causing production shortfalls and additional transportation costs following the unforeseen liquidation of its distribution partner. As a result, the Group has recognised impairment write-downs of \u00a339m against property, plant and equipment, \u00a31m against right-of-use assets and \u00a31m against intangible assets. In the Sugar segment, north China recognised a \u00a315m impairment write down against property, plant and equipment. This business was classified as held for sale in the previous year, but the potential buyer withdrew their offer in the second half of the year. Due to the severe flooding in Mozambique, the related damage to the sugar crop fields and the inability to plant for the foreseeable future, Illovo Mozambique recognised a \u00a325m impairment write-down against property, plant and equipment, \u00a37m against current biological assets, provided \u00a32m for personnel costs and wrote down inventory by \u00a31m. In the Retail segment, the Group recognised \u00a313m of exceptional impairment charges relating to the German store portfolio. This primarily related to stores impaired in the previous year after additional right-of-use assets were recognised due to rent indexation adjustments. The Group also recognised a \u00a34m charge including a \u00a33m exceptional impairment for the write-down of property, plant and equipment for the right-sizing of four further German stores and \u00a31m to write down a freehold store. 2022 The income statement included an exceptional impairment charge of \u00a3206m comprising non-cash writedowns of \u00a372m against property, plant and equipment and a write-down of \u00a3134m of right-of-use assets relating to the capitalisation of store leases for Primark. Also \u00a349m of the \u00a363m exceptional charge included in the Group's total tax charge for this financial year was the de-recognition of the deferred tax assets relating to Germany. Auditor\u2019s remuneration 2023 \u00a3m 2022 \u00a3m Fees payable to the Company\u2019s auditor and its associates in respect of the audit Group audit of these financial statements 1.7 1.6 Audit of the Company\u2019s subsidiaries\u2019 financial statements 8.5 7.6 Total audit remuneration 10.2 9.2 Fees payable to the Company\u2019s auditor and its associates in respect of non-audit services Audit-related assurance services 0.4 0.4 All other services 0.6 0.5 Total non-audit remuneration 1.0 0.9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-758": {
   "value": "Auditor\u2019s remuneration 2023 \u00a3m 2022 \u00a3m Fees payable to the Company\u2019s auditor and its associates in respect of the audit Group audit of these financial statements 1.7 1.6 Audit of the Company\u2019s subsidiaries\u2019 financial statements 8.5 7.6 Total audit remuneration 10.2 9.2 Fees payable to the Company\u2019s auditor and its associates in respect of non-audit services Audit-related assurance services 0.4 0.4 All other services 0.6 0.5 Total non-audit remuneration 1.0 0.9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-722": {
   "value": "<div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs450\">3. Employees<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff1 fs7c fc0 sc0 ls20 ws1a gs451\">2023<span class=\"_ _e7\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs452\">Average number of employees<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs453\">United Kingdom<span class=\"_ _1d3\"> </span><span class=\"ff1 ws4\">42,071<span class=\"_ _47\"> </span><span class=\"ff3\">41,526<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs454\">Europe &amp; Africa<span class=\"_ _165\"> </span><span class=\"ff1 ws4\">73,411<span class=\"_ _47\"> </span><span class=\"ff3\">73,155<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs455\">The Americas<span class=\"_ _17b\"> </span><span class=\"ff1 ws4\">6,769<span class=\"_ _22\"> </span><span class=\"ff3\">6,102<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs456\">Asia Pacific<span class=\"_ _1d4\"> </span><span class=\"ff1 ws4\">11,236<span class=\"_ _47\"> </span><span class=\"ff3\">11,490<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs457\">133,487<span class=\"_ _80\"> </span><span class=\"ff3\">132,273<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs458\">Note<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs459\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs45a\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs45b\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs45c\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs45d\">Employee benefits expense<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs45e\">Wages and salaries<span class=\"_ _1d5\"> </span><span class=\"ff1 ws4\">2,657<span class=\"_ _22\"> </span><span class=\"ff3\">2,350<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs45f\">Social security contributions<span class=\"_ _1d6\"> </span><span class=\"ff1 ws4\">355<span class=\"_ _3c\"> </span><span class=\"ff3\">311<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs460\">Contributions to defined contribution schemes<span class=\"_ _148\"> </span><span class=\"ws4\">12<span class=\"_ _c4\"> </span><span class=\"ff1\">95<span class=\"_ _40\"> </span></span>87<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs461\">Charge for defined benefit schemes<span class=\"_ _1d7\"> </span><span class=\"ws4\">12<span class=\"_ _40\"> </span><span class=\"ff1\">33<span class=\"_ _40\"> </span></span>45<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs462\">Equity-settled share-based payment schemes<span class=\"_ _1d8\"> </span><span class=\"ws4\">24<span class=\"_ _40\"> </span><span class=\"ff1\">18<span class=\"_ _40\"> </span></span>19<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs463\">3,158<span class=\"_ _22\"> </span><span class=\"ff3\">2,812<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs464\">Details of directors\u2019 remuneration, share incentives and pension entitlements are shown in the Remuneration Report on pages </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs465\"><span class=\"_ _2f3\">100 to 115.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs652\">12. Employee entitlements<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs653\">The Group operates a number of defined benefit and defined contribution retirement benefit schemes in the UK and overseas.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs654\">The defined benefit schemes expose the Group to a variety of actuarial risks including demographic assumptions such as mortality </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs655\">and financial assumptions such as discount rate, inflation risk and market (investment) risk. The Group is not exposed to any unusual, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs656\">entity-specific or scheme-specific risks. All schemes comply with local legislative requirements.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs657\">UK defined benefit scheme<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs658\">The Group\u2019s principal UK defined benefit scheme is the Associated British Foods Pension Scheme (the \u2018Scheme\u2019), which is a funded </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs659\">final salary scheme that is closed to new members. Defined contribution arrangements are in place for other employees. The UK </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65a\">defined benefit scheme represents 90% (2022 \u2013 90%) of the Group\u2019s defined benefit scheme assets and 85% (2022 \u2013 86%) </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65b\"><span class=\"_ _2f3\">of defined benefit scheme liabilities. The Scheme is governed by a trustee board which is independent of the Group and which </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65c\"><span class=\"_ _2f3\">agrees a schedule of contributions with the Company each time a formal funding valuation is performed.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65d\">The most recent triennial funding valuation of the Scheme was carried out as at 5 April 2023, using the current unit method, and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65e\">revealed a surplus of \u00a31,013m. The market value of the Scheme assets was \u00a33,648m, representing 138% of members\u2019 accrued </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs65f\">benefits after allowing for expected future salary increases.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs660\">The Scheme\u2019s assets are managed using a risk-controlled investment strategy, which includes a liability-driven investment policy </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs661\"><span class=\"_ _2f3\">that seeks to match, where appropriate, the profile of the liabilities. This includes the use of derivative instruments to hedge inflation, </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs662\">interest and foreign exchange risks. The Scheme utilises both market and solvency triggers to develop the level of hedges in place. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs663\"><span class=\"_ _2f3\">To date, the Scheme is fully hedged for 75% of inflation sensitivity and 76% of interest rate risk. It is intended to hedge 80% of total </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs664\">exposure.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs665\">The Scheme is forbidden by the trust deed from holding direct investments in the equity of the Company, although it is possible that </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs666\">the Scheme may hold indirect interests through investments in some equity funds.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs667\">Overseas defined benefit schemes<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs668\">The Group also operates defined benefit retirement schemes in a number of overseas businesses, which are primarily funded final </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs669\">salary schemes, as well as a small number of unfunded post-retirement medical benefit schemes, which are accounted for in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs66a\">same way as defined benefit retirement schemes.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs66b\">Defined contribution schemes<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs66c\">The Group operates a number of defined contribution schemes for which the charge was \u00a347m in the UK and \u00a348m overseas, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs66d\">totalling \u00a395m (2022 \u2013 UK \u00a342m, overseas \u00a345m, totalling \u00a387m).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs66e\">Actuarial assumptions<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs66f\">The principal actuarial assumptions for the Group\u2019s defined benefit schemes at the year end were:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs670\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs671\">UK<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls2 ws0 gs672\">%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs673\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs674\">Overseas<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls2 ws0 gs675\">%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs676\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs677\">UK<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls2 ws0 gs678\">%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs679\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs67a\">Overseas<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls2 ws0 gs67b\">%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs67c\">Discount rate<span class=\"_ _ed\"> </span><span class=\"ff1 ws4\">5.5<span class=\"_ _bf\"> </span>1-15.8<span class=\"_ _1ce\"> </span><span class=\"ff3\">4.6<span class=\"_ _80\"> </span>0.9-13.5<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs67d\">Inflation<span class=\"_ _171\"> </span><span class=\"ff1\">2.7-3.4<span class=\"_ _cd\"> </span>0-17.4<span class=\"_ _47\"> </span></span>2.6-3.4<span class=\"_ _dd\"> </span>0-55.0<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs67e\">Rate of increase in salaries<span class=\"_ _228\"> </span><span class=\"ff1 ws4\">3.7-4.3<span class=\"_ _56\"> </span>0-150.0<span class=\"_ _5a\"> </span><span class=\"ff3\">3.7-4.3<span class=\"_ _1b7\"> </span>0-40.0<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs67f\">Rate of increase for pensions in payment<span class=\"_ _b8\"> </span><span class=\"ff1 ws4\">1.9-3.1<span class=\"_ _cd\"> </span>0-49.0<span class=\"_ _47\"> </span><span class=\"ff3\">1.9-3.2<span class=\"_ _1b7\"> </span>0-40.0<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs680\">Rate of increase for pensions in deferment (where provided)<span class=\"_ _ce\"> </span><span class=\"ff1 ws4\">2.5-2.8<span class=\"_ _84\"> </span>0-3.9<span class=\"_ _47\"> </span><span class=\"ff3\">2.5-2.8<span class=\"_ _41\"> </span>0-2.3<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs681\">Discount rates are determined by reference to market yields at the balance sheet date on high-quality corporate bonds consistent with </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs682\">the estimated term of the obligations. This has been done in conjunction with independent actuaries in each jurisdiction.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs683\">The UK inflation assumption includes assumptions on both the Retail Price Index and Consumer Price Index measures of inflation </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs684\"><span class=\"_ _2f3\">on the basis that the gap between the two measures is expected to remain stable in the long term.<span class=\"_ _2f3\"> </span></span></div>The mortality assumptions used to value the UK defined benefit schemes in 2023 are derived from the S3 mortality tables with improvements in line with the 2022 projection model prepared by the Continuous Mortality Investigation of the UK actuarial profession (2022 \u2013 S3 mortality tables with improvements in line with the 2020 projection model), with a 0-year rating movement for males and females (2022 \u2013 0-year rating movement for males and females), both with a long-term trend of 1.75% (2022 \u2013 1.5%). These mortality assumptions take account of experience to date, and assumptions for further improvements in life expectancy of scheme members. Examples of the resulting life expectancies in the UK defined benefit schemes are as follows:<span class=\"_ _2f3\"> </span>2023<span class=\"_ _1ac\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>Life expectancy from age 65 (in years)<span class=\"_ _229\"> </span><span class=\"ff1 fc0 ws1a\">Male<span class=\"_ _1b7\"> </span>Female<span class=\"_ _5d\"> </span></span><span class=\"ws1a\">Male<span class=\"_ _2f\"> </span>Female<span class=\"_ _2f3\"> </span></span>Member aged 65 in 2023 (2022)<span class=\"_ _22a\"> </span><span class=\"ff1 ws4\">21.8<span class=\"_ _84\"> </span>24.2<span class=\"_ _54\"> </span><span class=\"ff3\">22.1<span class=\"_ _84\"> </span>24.3<span class=\"_ _2f3\"> </span></span></span>Member aged 65 in 2043 (2042)<span class=\"_ _22a\"> </span><span class=\"ff1 ws4\">23.7<span class=\"_ _84\"> </span>26.2<span class=\"_ _54\"> </span><span class=\"ff3\">23.7<span class=\"_ _84\"> </span>26.1<span class=\"_ _2f3\"> </span></span></span>An allowance has been made for cash commutation in line with emerging scheme experience. Other demographic assumptions <span class=\"_ _2f3\">for the UK defined benefit schemes are set having regard to the latest trends in scheme experience and other relevant data.<span class=\"_ _2f3\"> </span></span>The assumptions are reviewed and updated as necessary as part of the periodic funding valuation of the schemes.<span class=\"_ _2f3\"> </span>For the overseas schemes, regionally appropriate assumptions for mortality, financial and demographic factors have been used.<span class=\"_ _2f3\"> </span>A sensitivity analysis on the principal assumptions used to measure UK defined benefit scheme liabilities at 16 September 2023 is:<span class=\"_ _2f3\"> </span>Change in assumption<span class=\"_ _22b\"> </span>Impact on scheme liabilities<span class=\"_ _2f3\"> </span>Discount rate<span class=\"_ _22c\"> </span>decrease/increase by 0.1%<span class=\"_ _59\"> </span>increase/decrease by 1.2%<span class=\"_ _2f3\"> </span>Inflation<span class=\"_ _22d\"> </span><span class=\"ws0\">increase/decrease by 0.1%<span class=\"_ _4b\"> </span>increase by 0.6%/decrease by 0.9%<span class=\"_ _2f3\"> </span></span>Rate of real increase in salaries<span class=\"_ _7b\"> </span>increase/decrease by 0.1%<span class=\"_ _59\"> </span>increase/decrease by 0.9%<span class=\"_ _2f3\"> </span>Rate of mortality<span class=\"_ _2f3\"> </span>members assumed to be one year younger/older<span class=\"_ _59\"> </span>increase/decrease by 2.9%<span class=\"_ _2f3\"> </span>A sensitivity to the rate of increase in pensions in payment and pensions in deferment is represented by the inflation sensitivity, <span class=\"_ _2f3\">as all pensions increases and deferred revaluations are linked to inflation.<span class=\"_ _2f3\"> </span></span>The sensitivity analysis above has been determined based on reasonably possible changes in the respective assumptions occurring <span class=\"_ _2f3\">at the end of the period and may not be representative of the actual change. It is based on a change in the specific assumption while </span>holding all other assumptions constant. When calculating the sensitivities, the same method used to calculate scheme liabilities recognised in the balance sheet has been applied. The method and assumptions used in preparing the sensitivity analysis have not changed since the prior year.<span class=\"_ _2f3\"> </span>Balance sheet<span class=\"_ _2f3\"> </span>2023<span class=\"_ _ab\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>UK <span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Overseas<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total <span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>UK <span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Overseas<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total <span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Equities<span class=\"_ _22e\"> </span><span class=\"ff1\">1,020<span class=\"_ _94\"> </span>172<span class=\"_ _ec\"> </span>1,192<span class=\"_ _cd\"> </span></span>1,135<span class=\"_ _94\"> </span>188<span class=\"_ _ec\"> </span>1,323<span class=\"_ _2f3\"> </span>Government bonds<span class=\"_ _193\"> </span><span class=\"ff1 ws4\">455<span class=\"_ _d4\"> </span>89<span class=\"_ _94\"> </span>544<span class=\"_ _c8\"> </span><span class=\"ff3\">308<span class=\"_ _d4\"> </span>92<span class=\"_ _94\"> </span>400<span class=\"_ _2f3\"> </span></span></span>Corporate and other bonds<span class=\"_ _22f\"> </span><span class=\"ff1 ws4\">619<span class=\"_ _d4\"> </span>55<span class=\"_ _94\"> </span>674<span class=\"_ _c8\"> </span><span class=\"ff3\">767<span class=\"_ _d4\"> </span>47<span class=\"_ _94\"> </span>814<span class=\"_ _2f3\"> </span></span></span>Property<span class=\"_ _1c4\"> </span><span class=\"ff1\">314<span class=\"_ _26\"> </span>36<span class=\"_ _94\"> </span>350<span class=\"_ _33\"> </span></span>398<span class=\"_ _26\"> </span>37<span class=\"_ _94\"> </span>435<span class=\"_ _2f3\"> </span>Cash and other assets<span class=\"_ _1c1\"> </span><span class=\"ff1 ws4\">1,145<span class=\"_ _d4\"> </span>57<span class=\"_ _88\"> </span>1,202<span class=\"_ _bf\"> </span><span class=\"ff3\">1,126<span class=\"_ _26\"> </span>53<span class=\"_ _ec\"> </span>1,179<span class=\"_ _2f3\"> </span></span></span>Scheme assets<span class=\"_ _113\"> </span><span class=\"ff1 ws4\">3,553<span class=\"_ _94\"> </span>409<span class=\"_ _88\"> </span>3,962<span class=\"_ _bf\"> </span><span class=\"ff3\">3,734<span class=\"_ _94\"> </span>417<span class=\"_ _88\"> </span>4,151<span class=\"_ _2f3\"> </span></span></span>Scheme liabilities<span class=\"_ _22c\"> </span><span class=\"ff1 ws4\">(2,176)<span class=\"_ _8a\"> </span>(373)<span class=\"_ _9\"> </span>(2,549)<span class=\"_ _8a\"> </span><span class=\"ff3\">(2,390)<span class=\"_ _29\"> </span>(405)<span class=\"_ _83\"> </span>(2,795)<span class=\"_ _2f3\"> </span></span></span>Aggregate net surplus<span class=\"_ _1e4\"> </span><span class=\"ff1 ws4\">1,377<span class=\"_ _d4\"> </span>36<span class=\"_ _88\"> </span>1,413<span class=\"_ _bf\"> </span><span class=\"ff3\">1,344<span class=\"_ _26\"> </span>12<span class=\"_ _ec\"> </span>1,356<span class=\"_ _2f3\"> </span></span></span>Irrecoverable surplus*<span class=\"_ _230\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _58\"> </span><span class=\"ls5 ws4\">(36)<span class=\"_ _cd\"> </span>(36)<span class=\"_ _c4\"> </span></span><span class=\"ff3\">\u2013<span class=\"_ _aa\"> </span></span></span><span class=\"ws4\">(42)<span class=\"_ _94\"> </span>(42)<span class=\"_ _2f3\"> </span></span>Net pension asset/(liability)<span class=\"_ _d5\"> </span><span class=\"ff1 ws4\">1,377<span class=\"_ _e7\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _88\"> </span></span>1,377<span class=\"_ _bf\"> </span><span class=\"ff3\">1,344<span class=\"_ _1f7\"> </span>(30)<span class=\"_ _55\"> </span>1,314<span class=\"_ _2f3\"> </span></span></span>Analysed as<span class=\"_ _2f3\"> </span>Schemes in surplus<span class=\"_ _9c\"> </span><span class=\"ff1 ws4\">1,397<span class=\"_ _d4\"> </span>49<span class=\"_ _88\"> </span>1,446<span class=\"_ _cd\"> </span><span class=\"ff3\">1,366<span class=\"_ _d4\"> </span>27<span class=\"_ _88\"> </span>1,393<span class=\"_ _2f3\"> </span></span></span>Schemes in deficit<span class=\"_ _1cb\"> </span><span class=\"ff1 ws4\">(20)<span class=\"_ _cd\"> </span>(49)<span class=\"_ _1b7\"> </span>(69)<span class=\"_ _c8\"> </span><span class=\"ff3\">(22)<span class=\"_ _94\"> </span>(57)<span class=\"_ _94\"> </span>(79)<span class=\"_ _2f3\"> </span></span></span>1,377<span class=\"_ _96\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _5c\"> </span></span>1,377<span class=\"_ _cd\"> </span><span class=\"ff3\">1,344<span class=\"_ _aa\"> </span>(30)<span class=\"_ _55\"> </span>1,314<span class=\"_ _2f3\"> </span></span>Unfunded liability included in the present value of scheme <span class=\"ls2\"> </span>liabilities above<span class=\"_ _22d\"> </span><span class=\"ff1 ws4\">(20)<span class=\"_ _cd\"> </span>(32)<span class=\"_ _1b7\"> </span>(52)<span class=\"_ _c8\"> </span><span class=\"ff3\">(22)<span class=\"_ _94\"> </span>(52)<span class=\"_ _94\"> </span>(74)</span></span> <span class=\"_ _231\"></span>*<span class=\"_ _f5\"> </span><span class=\"ls35\">The surpluses in the plans are only recoverable to the extent that the Group can benefit from either refunds formally agreed or from future contribution reductions.<span class=\"_ _2f3\"> </span></span><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs6c3\">UK Scheme<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c4\">Scheme assets include \u00a364m (2022 \u2013 \u00a350m) of derivative instruments, \u00a3409m (2022 \u2013 \u00a3441m) of corporate debt instruments and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c5\">\u00a31,119m (2022 \u2013 \u00a3861m) of government debt.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c6\">Corporate and other bonds assets of \u00a3619m (2022 \u2013 \u00a3767m) include \u00a3235m (2022 \u2013 \u00a3248m) of assets whose valuation is not derived </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c7\">from quoted market prices. The valuation for all other equity assets, government bonds, and corporate and other bonds is derived </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6c8\">from quoted market prices. The carrying value of UK property assets is based on a 30 June market valuation, adjusted for purchases, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls21 ws0 gs6c9\">disposals and price indexation between the valuation and the balance sheet date. Cash and other assets includes \u00a3888m (2022 \u2013 \u00a3820m) </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ca\">of assets whose valuation is not derived from quoted market prices.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6cb\">For financial reporting in the Group\u2019s financial statements, liabilities are assessed by actuaries using the projected unit method.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6cc\">The accounting value is different from the result obtained using the funding basis, mainly due to different assumptions used to project </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6cd\">scheme liabilities.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ce\">The defined benefit scheme liabilities comprise 18% (2022 \u2013 24%) in respect of active participants, 21% (2022 \u2013 20%) for deferred </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6cf\">participants and 61% (2022 \u2013 56%) for pensioners.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d0\">The weighted average duration of the defined benefit scheme liabilities at the end of the year is 12 years for both UK and overseas </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d1\">schemes (2022 \u2013 15 years for both UK and overseas schemes).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d2\">The Group recognises the accounting surplus as it has the ability to use the surplus to meet employer contributions to the UK </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d3\">Scheme, covering both the defined benefit and defined contribution sections. This has been agreed with the independent Trustee </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d4\">Board for the new financial year. See the Cash flow section below for further details.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs6d5\">Income statement<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6d6\">The charge to the income statement for employee benefit schemes comprises:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs6d7\">Note<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs6d8\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs6d9\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs6da\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs6db\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6dc\">Charged to operating profit:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6dd\">Defined benefit schemes<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6de\">Current service cost<span class=\"_ _138\"> </span><span class=\"ls2\">3<span class=\"_ _1a2\"> </span></span><span class=\"ff1 ws4\">(31)<span class=\"_ _33\"> </span><span class=\"ff3\">(45)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6df\">Past service cost <span class=\"_ _168\"> </span><span class=\"ls2\">3<span class=\"_ _16a\"> </span></span><span class=\"ff1 ws4\">(2)<span class=\"_ _c4\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e0\">Defined contribution schemes<span class=\"_ _e2\"> </span><span class=\"ls2\">3<span class=\"_ _126\"> </span></span><span class=\"ff1 ws4\">(95)<span class=\"_ _c8\"> </span><span class=\"ff3\">(87)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e1\">Total operating cost<span class=\"_ _232\"> </span><span class=\"ff1 ws4\">(128)<span class=\"_ _3a\"> </span><span class=\"ff3\">(132)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e2\">Reported in other financial income:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e3\">Net interest income on the net pension asset<span class=\"_ _50\"> </span><span class=\"ff1 ws4\">62<span class=\"_ _ca\"> </span><span class=\"ff3\">10<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e4\">Interest charge on irrecoverable surplus<span class=\"_ _233\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _ca\"> </span><span class=\"ff3\">(1)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e5\">Net impact on profit before tax<span class=\"_ _234\"> </span><span class=\"ff1 ws4\">(68)<span class=\"_ _3a\"> </span><span class=\"ff3\">(123)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs6e6\">Cash flow<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e7\">Group cash flow in respect of employee benefits schemes comprises contributions paid to funded schemes of \u00a336m (2022 \u2013 \u00a336m) </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e8\">and benefits paid in respect of unfunded schemes of \u00a35m (2022 \u2013 \u00a32m). Contributions to funded defined benefit schemes are subject </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6e9\">to periodic review. Contributions to defined contribution schemes amounted to \u00a395m (2022 \u2013 \u00a387m).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ea\">Total contributions to funded schemes and benefit payments by the Group in respect of unfunded schemes in 2024 are currently </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6eb\">expected to be approximately \u00a33m in the UK and \u00a310m overseas, totalling \u00a313m (2022 \u2013 UK \u00a329m, overseas \u00a310m, totalling \u00a339m). </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ec\">As part of the triennial funding valuation of the UK Scheme as at 5 April 2023, which was finalised with the independent trustee board </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ed\">in September 2023, the Company has agreed an abatement of all UK employer contributions to the UK Scheme, covering both the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ee\">defined benefit and defined contribution sections from the start of the new financial year. The employer contributions will instead be </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6ef\">met from the surplus in the UK Scheme. This is subject to a solvency check, assessed annually by the Scheme Actuary. This is </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6f0\">expected to result in approximately \u00a370m cash flow benefit for the Group in the new financial year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs6f1\">Other comprehensive income<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6f2\">Remeasurements of the net pension asset recognised in other comprehensive income are as follows:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs6f3\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs6f4\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs6f5\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs6f6\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6f7\">Return on scheme assets excluding amounts included in net interest in the income statement<span class=\"_ _82\"> </span><span class=\"ff1 ws4\">(238)<span class=\"_ _18a\"> </span><span class=\"ff3\">(582)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6f8\">Actuarial gains arising from changes in financial assumptions<span class=\"_ _22d\"> </span><span class=\"ff1 ws4\">264<span class=\"_ _cd\"> </span><span class=\"ff3\">1,440<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6f9\">Actuarial gains arising from changes in demographic assumptions<span class=\"_ _235\"> </span><span class=\"ff1 ws4\">18<span class=\"_ _ca\"> </span><span class=\"ff3\">11<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6fa\">Experience losses on scheme liabilities<span class=\"_ _236\"> </span><span class=\"ff1 ws4\">(57)<span class=\"_ _c8\"> </span><span class=\"ff3\">(38)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6fb\">Change in unrecognised surplus<span class=\"_ _131\"> </span><span class=\"ff1 ls2\">6<span class=\"_ _3c\"> </span></span><span class=\"ws4\">(10)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs6fc\">Remeasurements of the net pension (liability)/asset<span class=\"_ _17d\"> </span><span class=\"ff1 ws4\">(7)<span class=\"_ _aa\"> </span><span class=\"ff3\">821<span class=\"_ _2f3\"> </span></span></span></div>Reconciliation of change in assets and liabilities<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>assets<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>assets<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>liabilities<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>liabilities<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>net<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>net<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>At beginning of year<span class=\"_ _fc\"> </span><span class=\"ff1 ws4\">4,151<span class=\"_ _ec\"> </span><span class=\"ff3\">4,728<span class=\"_ _237\"> </span></span>(2,795)<span class=\"_ _83\"> </span><span class=\"ff3\">(4,209)<span class=\"_ _55\"> </span></span>1,356<span class=\"_ _94\"> </span><span class=\"ff3\">519<span class=\"_ _2f3\"> </span></span></span>Current service cost<span class=\"_ _44\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _96\"> </span><span class=\"ff3\">\u2013<span class=\"_ _58\"> </span></span><span class=\"ls5 ws4\">(31)<span class=\"_ _94\"> </span><span class=\"ff3\">(45)<span class=\"_ _cd\"> </span></span>(31)<span class=\"_ _94\"> </span><span class=\"ff3\">(45)<span class=\"_ _2f3\"> </span></span></span></span>Employee contributions<span class=\"_ _43\"> </span><span class=\"ff1 ls2\">7<span class=\"_ _e7\"> </span><span class=\"ff3\">8<span class=\"_ _5f\"> </span></span><span class=\"ls5 ws4\">(7)<span class=\"_ _d4\"> </span><span class=\"ff3\">(8)<span class=\"_ _fa\"> </span></span></span>\u2013<span class=\"_ _96\"> </span><span class=\"ff3\">\u2013<span class=\"_ _2f3\"> </span></span></span>Employer contributions<span class=\"_ _238\"> </span><span class=\"ff1 ws4\">36<span class=\"_ _d4\"> </span><span class=\"ff3\">36<span class=\"_ _96\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">\u2013<span class=\"_ _d4\"> </span></span></span>36<span class=\"_ _26\"> </span><span class=\"ff3\">36<span class=\"_ _2f3\"> </span></span></span>Benefit payments<span class=\"_ _239\"> </span><span class=\"ff1 ws4\">(161)<span class=\"_ _f1\"> </span><span class=\"ff3\">(154)<span class=\"_ _5a\"> </span></span>166<span class=\"_ _94\"> </span><span class=\"ff3\">156<span class=\"_ _e7\"> </span></span><span class=\"ls2 ws0\">5<span class=\"_ _54\"> </span><span class=\"ff3\">2<span class=\"_ _2f3\"> </span></span></span></span>Past service cost<span class=\"_ _d6\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _96\"> </span><span class=\"ff3\">\u2013<span class=\"_ _5f\"> </span></span><span class=\"ls5 ws4\">(2)<span class=\"_ _fa\"> </span></span><span class=\"ff3\">\u2013<span class=\"_ _5f\"> </span></span><span class=\"ls5 ws4\">(2)<span class=\"_ _48\"> </span></span><span class=\"ff3\">\u2013<span class=\"_ _2f3\"> </span></span></span>Interest income/(expense)<span class=\"_ _3d\"> </span><span class=\"ff1 ws4\">185<span class=\"_ _d4\"> </span><span class=\"ff3\">84<span class=\"_ _af\"> </span></span>(123)<span class=\"_ _94\"> </span><span class=\"ff3\">(74)<span class=\"_ _58\"> </span></span>62<span class=\"_ _d3\"> </span><span class=\"ff3\">10<span class=\"_ _2f3\"> </span></span></span>Loss on scheme assets less interest income<span class=\"_ _1f6\"> </span><span class=\"ff1 ws4\">(238)<span class=\"_ _29\"> </span><span class=\"ff3\">(582)<span class=\"_ _fa\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">\u2013<span class=\"_ _5a\"> </span></span></span>(238)<span class=\"_ _29\"> </span><span class=\"ff3\">(582)<span class=\"_ _2f3\"> </span></span></span>Actuarial gains arising from changes in financial assumptions<span class=\"_ _bc\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">\u2013<span class=\"_ _94\"> </span></span><span class=\"ls5 ws4\">264<span class=\"_ _88\"> </span><span class=\"ff3\">1,440<span class=\"_ _94\"> </span></span>264<span class=\"_ _ec\"> </span><span class=\"ff3\">1,440<span class=\"_ _2f3\"> </span></span></span></span>Actuarial gains arising from changes <span class=\"_ _2f3\">in demographic assumptions</span><span class=\"_ _3d\"> </span><span class=\"ff1 ls2 ws0\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">\u2013<span class=\"_ _26\"> </span></span></span><span class=\"ff1\">18<span class=\"_ _d4\"> </span></span>11<span class=\"_ _d4\"> </span><span class=\"ff1\">18<span class=\"_ _26\"> </span></span>11<span class=\"_ _2f3\"> </span>Experience losses on scheme liabilities<span class=\"_ _21a\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">\u2013<span class=\"_ _58\"> </span></span><span class=\"ls5 ws4\">(57)<span class=\"_ _2f\"> </span><span class=\"ff3\">(38)<span class=\"_ _1b7\"> </span></span>(57)<span class=\"_ _94\"> </span><span class=\"ff3\">(38)<span class=\"_ _2f3\"> </span></span></span></span>Effect of movements in foreign exchange<span class=\"_ _195\"> </span><span class=\"ff1 ws4\">(18)<span class=\"_ _58\"> </span><span class=\"ff3\">31<span class=\"_ _d4\"> </span></span>18<span class=\"_ _1f7\"> </span><span class=\"ff3\">(28)<span class=\"_ _fa\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span><span class=\"ff3\">3<span class=\"_ _2f3\"> </span></span></span></span>At end of year<span class=\"_ _22d\"> </span><span class=\"ff1 ws4\">3,962<span class=\"_ _88\"> </span><span class=\"ff3\">4,151<span class=\"_ _55\"> </span></span>(2,549)<span class=\"_ _21\"> </span><span class=\"ff3\">(2,795)<span class=\"_ _55\"> </span></span>1,413<span class=\"_ _ec\"> </span><span class=\"ff3\">1,356<span class=\"_ _2f3\"> </span></span></span>Reconciliation of change in irrecoverable surplus<span class=\"_ _2f3\"> </span>Note<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>At beginning of year<span class=\"_ _23a\"> </span><span class=\"ff1 ws4\">(42)<span class=\"_ _c8\"> </span><span class=\"ff3\">(26)<span class=\"_ _2f3\"> </span></span></span>Change recognised in other comprehensive income<span class=\"_ _219\"> </span><span class=\"ff1 ls2\">6<span class=\"_ _3c\"> </span></span><span class=\"ws4\">(10)<span class=\"_ _2f3\"> </span></span>Interest charge on irrecoverable surplus<span class=\"_ _23b\"> </span><span class=\"ls2\">4<span class=\"_ _5d\"> </span></span><span class=\"ff1 ws4\">(2)<span class=\"_ _2c\"> </span><span class=\"ff3\">(1)<span class=\"_ _2f3\"> </span></span></span>Effect of movements in foreign exchange<span class=\"_ _11\"> </span><span class=\"ff1 ls2\">2<span class=\"_ _40\"> </span></span><span class=\"ws4\">(5)<span class=\"_ _2f3\"> </span></span>At end of year<span class=\"_ _23c\"> </span><span class=\"ff1 ws4\">(36)<span class=\"_ _c8\"> </span><span class=\"ff3\">(42)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-759": {
   "value": "3. Employees<span class=\"_ _2f3\"> </span>2023<span class=\"_ _e7\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>Average number of employees<span class=\"_ _2f3\"> </span>United Kingdom<span class=\"_ _1d3\"> </span><span class=\"ff1 ws4\">42,071<span class=\"_ _47\"> </span><span class=\"ff3\">41,526<span class=\"_ _2f3\"> </span></span></span>Europe &amp; Africa<span class=\"_ _165\"> </span><span class=\"ff1 ws4\">73,411<span class=\"_ _47\"> </span><span class=\"ff3\">73,155<span class=\"_ _2f3\"> </span></span></span>The Americas<span class=\"_ _17b\"> </span><span class=\"ff1 ws4\">6,769<span class=\"_ _22\"> </span><span class=\"ff3\">6,102<span class=\"_ _2f3\"> </span></span></span>Asia Pacific<span class=\"_ _1d4\"> </span><span class=\"ff1 ws4\">11,236<span class=\"_ _47\"> </span><span class=\"ff3\">11,490<span class=\"_ _2f3\"> </span></span></span>133,487<span class=\"_ _80\"> </span><span class=\"ff3\">132,273<span class=\"_ _2f3\"> </span></span>Note<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Employee benefits expense<span class=\"_ _2f3\"> </span>Wages and salaries<span class=\"_ _1d5\"> </span><span class=\"ff1 ws4\">2,657<span class=\"_ _22\"> </span><span class=\"ff3\">2,350<span class=\"_ _2f3\"> </span></span></span>Social security contributions<span class=\"_ _1d6\"> </span><span class=\"ff1 ws4\">355<span class=\"_ _3c\"> </span><span class=\"ff3\">311<span class=\"_ _2f3\"> </span></span></span>Contributions to defined contribution schemes<span class=\"_ _148\"> </span><span class=\"ws4\">12<span class=\"_ _c4\"> </span><span class=\"ff1\">95<span class=\"_ _40\"> </span></span>87<span class=\"_ _2f3\"> </span></span>Charge for defined benefit schemes<span class=\"_ _1d7\"> </span><span class=\"ws4\">12<span class=\"_ _40\"> </span><span class=\"ff1\">33<span class=\"_ _40\"> </span></span>45<span class=\"_ _2f3\"> </span></span>Equity-settled share-based payment schemes<span class=\"_ _1d8\"> </span><span class=\"ws4\">24<span class=\"_ _40\"> </span><span class=\"ff1\">18<span class=\"_ _40\"> </span></span>19<span class=\"_ _2f3\"> </span></span>3,158<span class=\"_ _22\"> </span><span class=\"ff3\">2,812<span class=\"_ _2f3\"> </span></span>Details of directors\u2019 remuneration, share incentives and pension entitlements are shown in the Remuneration Report on pages <span class=\"_ _2f3\">100 to 115.<span class=\"_ _2f3\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-723": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-785": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-784": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-783": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-781": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-760": {
   "value": "4. Interest and other financial income and expense Note 2023 \u00a3m 2022 \u00a3m Finance income Cash and cash equivalents and current asset investments 48 19 48 19 Finance expense Bank loans and overdrafts (23) (20) All other borrowings (11) (8) Lease liabilities 10 (91) (81) Other payables (3) (2) (128) (111) Other financial income Interest income on employee benefit scheme assets 12 185 84 Interest charge on employee benefit scheme liabilities 12 (123) (74) Interest charge on irrecoverable surplus 12  (2) (1) Net financial income from employee benefit schemes 60 9 Net foreign exchange (losses)/gains on financing activities (20) 4 Total other financial income 40 13",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-724": {
   "value": "<div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs47e\">5. Income tax expense<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs47f\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs480\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs481\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs482\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs483\">Current tax expense<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs484\">UK \u2013 corporation tax at 21.8% (2022 \u2013 19%)<span class=\"_ _1df\"> </span><span class=\"ff1 ws4\">26<span class=\"_ _40\"> </span><span class=\"ff3\">44<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs485\">Overseas \u2013 corporation tax<span class=\"_ _167\"> </span><span class=\"ff1 ws4\">249<span class=\"_ _3c\"> </span><span class=\"ff3\">244<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs486\">UK \u2013 over provided in prior periods<span class=\"_ _1e0\"> </span><span class=\"ff1 ws4\">(14)<span class=\"_ _3c\"> </span><span class=\"ff3\">(12)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs487\">Overseas \u2013 under provided in prior periods<span class=\"_ _4f\"> </span><span class=\"ff1 ws4\">18<span class=\"_ _b0\"> </span></span><span class=\"ls2\">1<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs488\">279<span class=\"_ _3c\"> </span><span class=\"ff3\">277<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs489\">Deferred tax expense<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs48a\">UK deferred tax<span class=\"_ _1d4\"> </span><span class=\"ff1 ws4\">54<span class=\"_ _40\"> </span><span class=\"ff3\">18<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs48b\">Overseas deferred tax<span class=\"_ _1e1\"> </span><span class=\"ff1 ws4\">28<span class=\"_ _40\"> </span><span class=\"ff3\">72<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs48c\">UK \u2013 over provided in prior periods<span class=\"_ _1e0\"> </span><span class=\"ff1 ws4\">(26)<span class=\"_ _40\"> </span><span class=\"ff3\">(3)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs48d\">Overseas \u2013 over provided in prior periods<span class=\"_ _1e2\"> </span><span class=\"ff1 ws4\">(63)<span class=\"_ _40\"> </span><span class=\"ff3\">(8)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs48e\">(7)<span class=\"_ _ca\"> </span><span class=\"ff3\">79<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs48f\">Total income tax expense in the income statement<span class=\"_ _14c\"> </span><span class=\"ws4\">272<span class=\"_ _3c\"> </span><span class=\"ff3\">356<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs490\">Reconciliation of effective tax rate<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs491\">Profit before taxation<span class=\"_ _16b\"> </span><span class=\"ff1 ws4\">1,340<span class=\"_ _22\"> </span><span class=\"ff3\">1,076<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs492\">Less share of profit after tax from joint ventures and associates<span class=\"_ _1e3\"> </span><span class=\"ff1 ws4\">(124)<span class=\"_ _41\"> </span><span class=\"ff3\">(109)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs493\">Profit before taxation excluding share of profit after tax from joint ventures and associates<span class=\"_ _6f\"> </span><span class=\"ws4\">1,216<span class=\"_ _3c\"> </span><span class=\"ff3\">967<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs494\">Nominal tax charge at UK corporation tax rate of 21.8% (2022 \u2013 19%)<span class=\"_ _1e4\"> </span><span class=\"ff1 ws4\">265<span class=\"_ _3c\"> </span><span class=\"ff3\">184<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs495\">Effect of higher and lower tax rates on overseas earnings<span class=\"_ _1e5\"> </span><span class=\"ff1 ws4\">(16)<span class=\"_ _d0\"> </span></span><span class=\"ls2\">4<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs496\">Effect of changes in tax rates on the income statement<span class=\"_ _130\"> </span><span class=\"ff1 ls2\">5<span class=\"_ _b0\"> </span><span class=\"ff3\">2<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs497\">Expenses not deductible for tax purposes<span class=\"_ _ed\"> </span><span class=\"ff1 ws4\">66<span class=\"_ _40\"> </span><span class=\"ff3\">63<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs498\">Disposal of assets covered by tax exemptions or unrecognised capital losses<span class=\"_ _197\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _d0\"> </span></span><span class=\"ls2\">6<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs499\">Deferred tax not recognised<span class=\"_ _167\"> </span><span class=\"ff1 ws4\">39<span class=\"_ _3c\"> </span><span class=\"ff3\">120<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs49a\">Adjustments in respect of prior periods<span class=\"_ _1e6\"> </span><span class=\"ff1 ws4\">(85)<span class=\"_ _3c\"> </span><span class=\"ff3\">(23)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs49b\">272<span class=\"_ _3c\"> </span><span class=\"ff3\">356<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs49c\">Income tax recognised in equity<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs49d\">Deferred tax associated with defined benefit schemes<span class=\"_ _1e7\"> </span><span class=\"ff1 ws4\">(4)<span class=\"_ _33\"> </span><span class=\"ff3\">198<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs49e\">Deferred tax associated with share-based payments<span class=\"_ _1e8\"> </span><span class=\"ff1 ws4\">(1)<span class=\"_ _d0\"> </span></span><span class=\"ls2\">1<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs49f\">Deferred tax associated with movement in cash flow hedging position<span class=\"_ _3e\"> </span><span class=\"ff1 ws4\">(40)<span class=\"_ _ca\"> </span><span class=\"ff3\">28<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a0\">Deferred tax associated with movements in foreign exchange<span class=\"_ _1bf\"> </span><span class=\"ff1 ls2\">5<span class=\"_ _45\"> </span><span class=\"ff3\">\u2013<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a1\">Current tax associated with movements in foreign exchange<span class=\"_ _186\"> </span><span class=\"ff1 ws4\">(6)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a2\">Deferred tax associated with movement in other investments<span class=\"_ _148\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _b0\"> </span><span class=\"ff3\">1<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs4a3\">(46)<span class=\"_ _33\"> </span><span class=\"ff3\">228<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a4\">The UK corporation tax rate of 19% increased to 25% from 1 April 2023. The legislation to effect these changes was enacted before </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a5\">the balance sheet date and UK deferred tax has been calculated accordingly.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a6\">In April 2019 the European Commission published its decision on the Group Financing Exemption in the UK\u2019s controlled foreign </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a7\">company legislation. The Commission found that the UK law did not comply with EU State Aid rules in certain circumstances. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a8\"><span class=\"_ _2f3\">The Group has arrangements that may be impacted by this decision as might other UK-based multinational groups that had financing </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4a9\">arrangements in line with the UK\u2019s legislation in force at the time. The UK Government, the Group and a number of other UK </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4aa\">companies appealed against this decision to the General Court of the European Union (\u2018GCEU\u2019). On 8 June 2022, the GCEU found </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4ab\"><span class=\"_ _2f3\">in favour of the Commission's original decision. As a result of this, in August 2022, the UK Government, the Group and various other </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4ac\">UK companies appealed GCEU\u2019s decision to the Court of Justice of the European Union. We have calculated our maximum potential </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4ad\">liability to be \u00a326m (2022 \u2013 \u00a326m), however we do not consider that any provision is required in respect of this amount based on our </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4ae\">current assessment of the issue. Following receipt of charging notices from HM Revenue &amp; Customs (\u2018HMRC\u2019), we made payments </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4af\">to HMRC in 2021. Our assessment remains that no provision is required in respect of this amount. We will continue to consider the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b0\">impact of the Commission\u2019s decision on the Group and the potential requirement to record a provision.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b2\">In the second half of last year a deferred tax asset arose mainly in relation to the charge taken for the impairment of property, plant </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b3\">and equipment and store leases in Primark Germany. A significant proportion of this asset was deemed not to be recoverable and was </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b4\">written off as an exceptional tax charge. Since then, further work has been undertaken to assess the amount of the deferred tax asset </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b5\">that is expected to be recoverable. This work determined that the deferred tax asset at last year end was understated in error.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b6\">The directors believe that this understatement of the deferred tax asset was not material to the prior period financial statements. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b7\">Accordingly, an exceptional tax credit of \u00a358m has been recognised in this year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b8\">We recognise the importance of complying fully with all applicable tax laws as well as paying and collecting the right amount of tax </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4b9\"><span class=\"_ _2f3\">in every country in which the Group operates. Our tax strategy, approved by the Board, is based on seven tax principles that are </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4ba\">embedded in the financial and non financial processes and controls of the Group. This tax strategy is available in the Policies section </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4bb\"><span class=\"_ _2f3\">of the Group\u2019s website.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs4bc\">Deferred taxation balances are analysed in note 13.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-725": {
   "value": "6. Dividends 2023 pence per share 2022 pence per share 2023 \u00a3m 2022 \u00a3m 2021 final and special \u2013 34.3 \u2013 271 2022 interim \u2013 13.8 \u2013 109 2022 final 29.9 \u2013 235 \u2013 2023 interim 14.2 \u2013 110 \u2013 44.1 48.1 345 380 The 2023 interim dividend was declared on 25 April 2023 and paid on 7 July 2023. Given the outlook for the Group, the strength of the balance sheet and the underlying cash generation of the business, we have declared the payment of a special dividend, to be paid as a second interim dividend at 12.7p per share at an estimated cost of \u00a397m. The Board has proposed a final dividend of 33.1p per share at an estimated cost of \u00a3252m. The combined 2023 final and special dividend of 45.8p, with an estimated value of \u00a3349m, will be paid on 12 January 2024 to shareholders on the register on 15 December 2023. Dividends relating to the period including the special dividend were 60.0p per share totalling \u00a3459m (2022 \u2013 43.7p per share totalling \u00a3345m).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-726": {
   "value": "7. Earnings per share The calculation of basic earnings per share at 16 September 2023 was based on the net profit attributable to equity shareholders of \u00a31,044m (2022 \u2013 \u00a3700m), and a weighted average number of shares outstanding during the year of 778 million (2022 \u2013 789 million). The calculation of the weighted average number of shares excludes the shares held by the Employee Share Ownership Plan Trust on which the dividends are being waived. The weighted average number of shares has reduced as a result of our first share buyback programme. In the year, we repurchased 23.7 million shares which were cancelled. Adjusted earnings per ordinary share, which exclude the impact of profits less losses on disposal of non-current assets and the sale and closure of businesses, amortisation of acquired inventory fair value adjustments, transaction costs, amortisation of non-operating intangibles, exceptional items and any associated tax credits, is shown to provide clarity on the underlying performance of the Group. Amortisation of non-operating intangibles of \u00a341m (2022 \u2013 \u00a347m) shown as adjusting item below include \u00a33m (2022 \u2013 \u00a33m) incurred by joint ventures. The diluted earnings per share calculation takes into account the dilutive effect of share incentives. The diluted, weighted average number of shares is 778 million (2022 \u2013 789 million). There is no difference between basic and diluted earnings. 2023 \u00a3m 2022 \u00a3m Adjusted profit for the period 1,103 1,034 Disposal of non-current assets 28 7 Sale and closure of businesses (3) (23) Acquired inventory fair value adjustments (3) (5) Transaction costs (5) (6) Exceptional items (109) (206) Tax effect on above adjustments 64 (63) Amortisation of non-operating intangibles (41) (47) Tax credit on non-operating intangibles amortisation and goodwill 10 9 Profit for the period attributable to equity shareholders 1,044 700 2023 pence 2022 pence Adjusted earnings per share 141.8 131.1 Disposal of non-current assets 3.6 0.9 Sale and closure of businesses (0.4) (2.9) Acquired inventory fair value adjustments (0.4) (0.6) Transaction costs (0.6) (0.8) Exceptional items (14.0) (26.1) Tax effect on above adjustments 8.2 (8.0) Amortisation of non-operating intangibles (5.3) (6.0) Tax credit on non-operating intangibles amortisation and goodwill 1.3 1.0 Earnings per ordinary share 134.2 88.6",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-727": {
   "value": "8. Intangible assets Non-operating Operating Goodwill \u00a3m Technology \u00a3m Brands \u00a3m Customer relationships \u00a3m Grower agreements \u00a3m Other \u00a3m Other \u00a3m Total \u00a3m Cost At 18 September 2021 1,236 214 429 271 109 5 591 2,855 Acquisitions \u2013 externally purchased \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 138 138 Acquired through business combinations 85 49 33 6 \u2013 \u2013 \u2013 173 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (49) (49) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (16) (16) Effect of hyperinflationary economies 9 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 9 Effect of movements in foreign exchange 84 22 26 13 1 \u2013 33 179 At 17 September 2022 1,414 285 488 290 110 5 697 3,289 Acquisitions \u2013 externally purchased \u2013 \u2013 4 \u2013 \u2013 \u2013 143 147 Acquired through business combinations 39 2 9 21 \u2013 \u2013 3 74 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) (69) (89) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 15 15 Effect of hyperinflationary economies 2 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 Effect of movements in foreign exchange (79) (15) (15) (11) (16) \u2013 (25) (161) At 16 September 2023 1,376 272 486 285 94 \u2013 764 3,277 Amortisation and impairment At 18 September 2021 112 195 372 200 109 5 281 1,274 Amortisation for the year \u2013 7 22 15 \u2013 \u2013 24 68 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (1) (1) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4) (4) Effect of movements in foreign exchange 10 19 21 11 1 \u2013 22 84 At 17 September 2022 122 221 415 226 110 5 322 1,421 Amortisation for the year \u2013 9 15 14 \u2013 \u2013 44 82 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) \u2013 (20) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 4 4 Impairment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1 1 Effect of movements in foreign exchange (12) (13) (11) (8) (16) \u2013 (21) (81) At 16 September 2023 110 217 419 217 94 \u2013 350 1,407 Net book value At 18 September 2021 1,124 19 57 71 \u2013 \u2013 310 1,581 At 17 September 2022 1,292 64 73 64 \u2013 \u2013 375 1,868 At 16 September 2023 1,266 55 67 68 \u2013 \u2013 414 1,870 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a312m) intangible assets classified as assets held for sale (see note 15). Amortisation of non-operating intangibles of \u00a341m (2022 \u2013 \u00a347m) shown as an adjusting item in the income statement includes \u00a33m (2022 \u2013 \u00a33m) incurred by joint ventures in addition to the amounts shown above. Impairment As at 16 September 2023, the consolidated balance sheet included goodwill of \u00a31,266m (2022 \u2013 \u00a31,292m). Goodwill is allocated to the Group\u2019s cash-generating units (CGUs), or groups of CGUs, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill, as follows: CGU or group of CGUs Primary reporting segment Discount rate 2023 \u00a3m 2022 \u00a3m Acetum Grocery 13.5% 91 93 ACH  Grocery 13.4% 193 208 AB Mauri Ingredients 12.8% 267 289 Twinings Ovaltine Grocery 13.6% 119 119 Illovo Sugar 23.7% 89 105 AB World Foods Grocery 12.5% 78 79 Other (not individually significant) Various Various 429 399 1,266 1,292 A CGU, or group of CGUs, to which goodwill has been allocated must be assessed for impairment annually, or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. There has been no change in CGUs or group of CGUs from the prior year. The carrying value of goodwill is assessed by reference to its value in use reflecting the projected cash flows of each of the CGUs or group of CGUs. These projections are based on the most recent budget, which has been approved by the Board and reflects management\u2019s expectations of sales growth, operating costs and margin, taking into consideration past experience and external sources of information. Long-term growth rates for periods not covered by the annual budget reflect the products, industries and countries in which the relevant CGU, or group of CGUs, operate. Management expects to achieve growth over the next three to five years in excess of the long-term growth rates for the applicable country or region. In these circumstances, budgeted cash flows are extended, generally to between three and five years, using specific growth assumptions and taking into account the specific business risks. The key assumptions in the most recent annual budget on which the cash flow projections are based relate to discount rates, growth rates and expected changes in volumes, selling prices and direct costs. The cash flow projections have been discounted using a pre-tax weighted average cost of capital for each business, adjusted for country, industry and market risk. Inflation assumptions used to calculate discount rates are aligned with those used in the cash flow projections. The rates used were between 10.2% and 23.7% (2022 \u2013 between 9.8% and 23.4%). The long-term growth rates beyond the initial budgeted cash flows, applied in the value in use calculations for goodwill allocated to each of the CGUs or groups of CGUs that are significant to the total carrying amount of goodwill, were in a range between 0% and 6.0%, consistent with the inflation factors included in the discount rates applied (2022 \u2013 between 0% and 6.7%). Changes in volumes, selling prices and direct costs are based on past results and expectations of future changes in the market. Sensitivity to changes in key assumptions Impairment testing is dependent on management\u2019s estimates and judgements, particularly as they relate to the forecasting of future cash flows, the discount rates selected and expected long-term growth rates. Each of the Group\u2019s CGUs had headroom under the annual impairment review. In light of the supply side inflationary pressures combined with the cost of living pressures faced by our UK Grocery business, management performed a detailed impairment review of Jordans Dorset Ryvita, and concluded that no impairment was required. Key drivers of the forecast improvement in performance include annualisation of price increases, completion of a number of margin improvement initiatives, implementation of planned strategic initiatives and the completion of ongoing new product development. Headroom was \u00a359m on a CGU carrying value of \u00a3137m (2022 \u2013 headroom of \u00a326m on a CGU carrying value at \u00a3147m). The discount rate used was 12.2% and would have to increase to more than 15.7% before value in use fell below the CGU carrying value. The long-term growth rate applied into perpetuity was 2.8%, based on forecast industry growth of 2.5% for breakfast cereals and 3.3% for biscuits.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-782": {
   "value": "8. Intangible assets Non-operating Operating Goodwill \u00a3m Technology \u00a3m Brands \u00a3m Customer relationships \u00a3m Grower agreements \u00a3m Other \u00a3m Other \u00a3m Total \u00a3m Cost At 18 September 2021 1,236 214 429 271 109 5 591 2,855 Acquisitions \u2013 externally purchased \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 138 138 Acquired through business combinations 85 49 33 6 \u2013 \u2013 \u2013 173 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (49) (49) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (16) (16) Effect of hyperinflationary economies 9 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 9 Effect of movements in foreign exchange 84 22 26 13 1 \u2013 33 179 At 17 September 2022 1,414 285 488 290 110 5 697 3,289 Acquisitions \u2013 externally purchased \u2013 \u2013 4 \u2013 \u2013 \u2013 143 147 Acquired through business combinations 39 2 9 21 \u2013 \u2013 3 74 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) (69) (89) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 15 15 Effect of hyperinflationary economies 2 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 Effect of movements in foreign exchange (79) (15) (15) (11) (16) \u2013 (25) (161) At 16 September 2023 1,376 272 486 285 94 \u2013 764 3,277 Amortisation and impairment At 18 September 2021 112 195 372 200 109 5 281 1,274 Amortisation for the year \u2013 7 22 15 \u2013 \u2013 24 68 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (1) (1) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4) (4) Effect of movements in foreign exchange 10 19 21 11 1 \u2013 22 84 At 17 September 2022 122 221 415 226 110 5 322 1,421 Amortisation for the year \u2013 9 15 14 \u2013 \u2013 44 82 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) \u2013 (20) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 4 4 Impairment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1 1 Effect of movements in foreign exchange (12) (13) (11) (8) (16) \u2013 (21) (81) At 16 September 2023 110 217 419 217 94 \u2013 350 1,407 Net book value At 18 September 2021 1,124 19 57 71 \u2013 \u2013 310 1,581 At 17 September 2022 1,292 64 73 64 \u2013 \u2013 375 1,868 At 16 September 2023 1,266 55 67 68 \u2013 \u2013 414 1,870 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a312m) intangible assets classified as assets held for sale (see note 15). Amortisation of non-operating intangibles of \u00a341m (2022 \u2013 \u00a347m) shown as an adjusting item in the income statement includes \u00a33m (2022 \u2013 \u00a33m) incurred by joint ventures in addition to the amounts shown above. Impairment As at 16 September 2023, the consolidated balance sheet included goodwill of \u00a31,266m (2022 \u2013 \u00a31,292m). Goodwill is allocated to the Group\u2019s cash-generating units (CGUs), or groups of CGUs, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill, as follows: CGU or group of CGUs Primary reporting segment Discount rate 2023 \u00a3m 2022 \u00a3m Acetum Grocery 13.5% 91 93 ACH  Grocery 13.4% 193 208 AB Mauri Ingredients 12.8% 267 289 Twinings Ovaltine Grocery 13.6% 119 119 Illovo Sugar 23.7% 89 105 AB World Foods Grocery 12.5% 78 79 Other (not individually significant) Various Various 429 399 1,266 1,292 A CGU, or group of CGUs, to which goodwill has been allocated must be assessed for impairment annually, or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. There has been no change in CGUs or group of CGUs from the prior year. The carrying value of goodwill is assessed by reference to its value in use reflecting the projected cash flows of each of the CGUs or group of CGUs. These projections are based on the most recent budget, which has been approved by the Board and reflects management\u2019s expectations of sales growth, operating costs and margin, taking into consideration past experience and external sources of information. Long-term growth rates for periods not covered by the annual budget reflect the products, industries and countries in which the relevant CGU, or group of CGUs, operate. Management expects to achieve growth over the next three to five years in excess of the long-term growth rates for the applicable country or region. In these circumstances, budgeted cash flows are extended, generally to between three and five years, using specific growth assumptions and taking into account the specific business risks. The key assumptions in the most recent annual budget on which the cash flow projections are based relate to discount rates, growth rates and expected changes in volumes, selling prices and direct costs. The cash flow projections have been discounted using a pre-tax weighted average cost of capital for each business, adjusted for country, industry and market risk. Inflation assumptions used to calculate discount rates are aligned with those used in the cash flow projections. The rates used were between 10.2% and 23.7% (2022 \u2013 between 9.8% and 23.4%). The long-term growth rates beyond the initial budgeted cash flows, applied in the value in use calculations for goodwill allocated to each of the CGUs or groups of CGUs that are significant to the total carrying amount of goodwill, were in a range between 0% and 6.0%, consistent with the inflation factors included in the discount rates applied (2022 \u2013 between 0% and 6.7%). Changes in volumes, selling prices and direct costs are based on past results and expectations of future changes in the market. Sensitivity to changes in key assumptions Impairment testing is dependent on management\u2019s estimates and judgements, particularly as they relate to the forecasting of future cash flows, the discount rates selected and expected long-term growth rates. Each of the Group\u2019s CGUs had headroom under the annual impairment review. In light of the supply side inflationary pressures combined with the cost of living pressures faced by our UK Grocery business, management performed a detailed impairment review of Jordans Dorset Ryvita, and concluded that no impairment was required. Key drivers of the forecast improvement in performance include annualisation of price increases, completion of a number of margin improvement initiatives, implementation of planned strategic initiatives and the completion of ongoing new product development. Headroom was \u00a359m on a CGU carrying value of \u00a3137m (2022 \u2013 headroom of \u00a326m on a CGU carrying value at \u00a3147m). The discount rate used was 12.2% and would have to increase to more than 15.7% before value in use fell below the CGU carrying value. The long-term growth rate applied into perpetuity was 2.8%, based on forecast industry growth of 2.5% for breakfast cereals and 3.3% for biscuits.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-761": {
   "value": "8. Intangible assets Non-operating Operating Goodwill \u00a3m Technology \u00a3m Brands \u00a3m Customer relationships \u00a3m Grower agreements \u00a3m Other \u00a3m Other \u00a3m Total \u00a3m Cost At 18 September 2021 1,236 214 429 271 109 5 591 2,855 Acquisitions \u2013 externally purchased \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 138 138 Acquired through business combinations 85 49 33 6 \u2013 \u2013 \u2013 173 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (49) (49) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (16) (16) Effect of hyperinflationary economies 9 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 9 Effect of movements in foreign exchange 84 22 26 13 1 \u2013 33 179 At 17 September 2022 1,414 285 488 290 110 5 697 3,289 Acquisitions \u2013 externally purchased \u2013 \u2013 4 \u2013 \u2013 \u2013 143 147 Acquired through business combinations 39 2 9 21 \u2013 \u2013 3 74 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) (69) (89) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 15 15 Effect of hyperinflationary economies 2 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 Effect of movements in foreign exchange (79) (15) (15) (11) (16) \u2013 (25) (161) At 16 September 2023 1,376 272 486 285 94 \u2013 764 3,277 Amortisation and impairment At 18 September 2021 112 195 372 200 109 5 281 1,274 Amortisation for the year \u2013 7 22 15 \u2013 \u2013 24 68 Other disposals \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (1) (1) Transfer to assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (4) (4) Effect of movements in foreign exchange 10 19 21 11 1 \u2013 22 84 At 17 September 2022 122 221 415 226 110 5 322 1,421 Amortisation for the year \u2013 9 15 14 \u2013 \u2013 44 82 Other disposals \u2013 \u2013 \u2013 (15) \u2013 (5) \u2013 (20) Transfer from assets classified as held for sale \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 4 4 Impairment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1 1 Effect of movements in foreign exchange (12) (13) (11) (8) (16) \u2013 (21) (81) At 16 September 2023 110 217 419 217 94 \u2013 350 1,407 Net book value At 18 September 2021 1,124 19 57 71 \u2013 \u2013 310 1,581 At 17 September 2022 1,292 64 73 64 \u2013 \u2013 375 1,868 At 16 September 2023 1,266 55 67 68 \u2013 \u2013 414 1,870 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a312m) intangible assets classified as assets held for sale (see note 15). Amortisation of non-operating intangibles of \u00a341m (2022 \u2013 \u00a347m) shown as an adjusting item in the income statement includes \u00a33m (2022 \u2013 \u00a33m) incurred by joint ventures in addition to the amounts shown above. Impairment As at 16 September 2023, the consolidated balance sheet included goodwill of \u00a31,266m (2022 \u2013 \u00a31,292m). Goodwill is allocated to the Group\u2019s cash-generating units (CGUs), or groups of CGUs, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill, as follows: CGU or group of CGUs Primary reporting segment Discount rate 2023 \u00a3m 2022 \u00a3m Acetum Grocery 13.5% 91 93 ACH  Grocery 13.4% 193 208 AB Mauri Ingredients 12.8% 267 289 Twinings Ovaltine Grocery 13.6% 119 119 Illovo Sugar 23.7% 89 105 AB World Foods Grocery 12.5% 78 79 Other (not individually significant) Various Various 429 399 1,266 1,292 A CGU, or group of CGUs, to which goodwill has been allocated must be assessed for impairment annually, or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. There has been no change in CGUs or group of CGUs from the prior year. The carrying value of goodwill is assessed by reference to its value in use reflecting the projected cash flows of each of the CGUs or group of CGUs. These projections are based on the most recent budget, which has been approved by the Board and reflects management\u2019s expectations of sales growth, operating costs and margin, taking into consideration past experience and external sources of information. Long-term growth rates for periods not covered by the annual budget reflect the products, industries and countries in which the relevant CGU, or group of CGUs, operate. Management expects to achieve growth over the next three to five years in excess of the long-term growth rates for the applicable country or region. In these circumstances, budgeted cash flows are extended, generally to between three and five years, using specific growth assumptions and taking into account the specific business risks. The key assumptions in the most recent annual budget on which the cash flow projections are based relate to discount rates, growth rates and expected changes in volumes, selling prices and direct costs. The cash flow projections have been discounted using a pre-tax weighted average cost of capital for each business, adjusted for country, industry and market risk. Inflation assumptions used to calculate discount rates are aligned with those used in the cash flow projections. The rates used were between 10.2% and 23.7% (2022 \u2013 between 9.8% and 23.4%). The long-term growth rates beyond the initial budgeted cash flows, applied in the value in use calculations for goodwill allocated to each of the CGUs or groups of CGUs that are significant to the total carrying amount of goodwill, were in a range between 0% and 6.0%, consistent with the inflation factors included in the discount rates applied (2022 \u2013 between 0% and 6.7%). Changes in volumes, selling prices and direct costs are based on past results and expectations of future changes in the market. Sensitivity to changes in key assumptions Impairment testing is dependent on management\u2019s estimates and judgements, particularly as they relate to the forecasting of future cash flows, the discount rates selected and expected long-term growth rates. Each of the Group\u2019s CGUs had headroom under the annual impairment review. In light of the supply side inflationary pressures combined with the cost of living pressures faced by our UK Grocery business, management performed a detailed impairment review of Jordans Dorset Ryvita, and concluded that no impairment was required. Key drivers of the forecast improvement in performance include annualisation of price increases, completion of a number of margin improvement initiatives, implementation of planned strategic initiatives and the completion of ongoing new product development. Headroom was \u00a359m on a CGU carrying value of \u00a3137m (2022 \u2013 headroom of \u00a326m on a CGU carrying value at \u00a3147m). The discount rate used was 12.2% and would have to increase to more than 15.7% before value in use fell below the CGU carrying value. The long-term growth rate applied into perpetuity was 2.8%, based on forecast industry growth of 2.5% for breakfast cereals and 3.3% for biscuits.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-728": {
   "value": "9. Property, plant and equipment Land and buildings \u00a3m Plant and machinery \u00a3m Fixtures and fittings \u00a3m Assets under construction \u00a3m Sugar cane roots \u00a3m Total \u00a3m Cost At 18 September 2021 2,707 4,008 4,019 440 92 11,266 Acquisitions \u2013 externally purchased 32 76 203 421 11 743 Acquired through business combinations 1 4 1 \u2013 \u2013 6 Other disposals (14) (3) (17) \u2013 (4) (38) Transfers from assets under construction 33 164 96 (293) \u2013 \u2013 Transfer to assets classified as held for sale (32) (53) (2) \u2013 \u2013 (87) Effect of movements in foreign exchange 98 223 119 37 6 483 At 17 September 2022 2,825 4,419 4,419 605 105 12,373 Acquisitions \u2013 externally purchased 20 86 431 452 16 1,005 Acquired through business combinations \u2013 4 \u2013 \u2013 \u2013 4 Other disposals (34) (57) (3) \u2013 (1) (95) Transfers from assets under construction 35 191 87 (313) \u2013 \u2013 Transfer from assets classified as held for sale 37 75 2 \u2013 \u2013 114 Effect of movements in hyperinflation \u2013 78 19 \u2013 \u2013 97 Effect of movements in foreign exchange (99) (257) (84) (34) (19) (493) At 16 September 2023 2,784 4,539 4,871 710 101 13,005 Depreciation and impairment At 18 September 2021 759 2,827 2,343 \u2013 51 5,980 Depreciation for the year 47 174 290 \u2013 10 521 Impairment  \u2013 \u2013 72 \u2013 \u2013 72 Impairment on sale and closure of business 11 19 \u2013 \u2013 \u2013 30 Other disposals (1) \u2013 (17) \u2013 (4) (22) Transfer to assets classified as held for sale (17) (60) (2) \u2013 \u2013 (79) Effect of movements in foreign exchange 35 160 74 \u2013 3 272 At 17 September 2022 834 3,120 2,760 \u2013 60 6,774 Depreciation for the year 52 183 287 \u2013 9 531 Impairment  22 56 3 \u2013 2 83 Other disposals (22) (46) (3) \u2013 (1) (72) Transfer from assets classified as held for sale 20 75 2 \u2013 \u2013 97 Effect of movements in hyperinflation \u2013 64 17 \u2013 \u2013 81 Effect of movements in foreign exchange (37) (158) (50) \u2013 (10) (255) At 16 September 2023 869 3,294 3,016 \u2013 60 7,239 Net book value At 18 September 2021 1,948 1,181 1,676 440 41 5,286 At 17 September 2022 1,991 1,299 1,659 605 45 5,599 At 16 September 2023 1,915 1,245 1,855 710 41 5,766 2023 \u00a3m 2022 \u00a3m Capital expenditure commitments \u2013 contracted but not provided for 493 364 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a318m) of property, plant and equipment classified as assets held for sale (see note 15). Of this, \u00a3nil (2022 \u2013 \u00a318m) is freehold land and buildings. Impairment The methodology used to assess property, plant and equipment for impairment is the same as that described for impairment assessments of goodwill. See note 8 for further details. In addition where the fair value less costs of disposal is higher than value in use, this methodology has been used to determine the recoverable amount. This method uses inputs that are unobservable, using the best information available in the circumstances for valuing the CGU, and therefore falls into the Level 3 category of fair value measurement. In Grocery, the Australian Don business has been adversely affected by inflationary pressures, a surplus supply of fresh pork in the market, labour constraints and equipment reliability causing production shortfalls and additional transportation costs following the unforeseen liquidation of its distribution partner. Management therefore performed a detailed impairment review and concluded that an impairment of A$72m (\u00a339m) should be recognised, A$62m (\u00a334m) against plant and equipment and A$10m (\u00a35m) against buildings. The impairment model assumed long-term growth rates beyond the forecast period of 2.0% (2022 \u2013 2.0%) and a discount rate of 12.6% (2022 \u2013 11.9%). The sugar business in north China recognised a \u00a315m write down against property, plant and equipment. This business was classified as held for sale in the previous year, but the potential buyer withdrew their offer in the second half of the year. Due to severe flooding in Mozambique, the related damage to the sugar crop fields and the inability to plant for the foreseeable future, Illovo Mozambique recognised a \u00a325m write-down against property, plant and equipment. Primark recognised a \u00a33m write down against fixtures and fittings for the right-sizing of four German stores and \u00a31m to write down a freehold store.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-729": {
   "value": "10. Leases Most of the Group\u2019s right-of-use assets are associated with our leased property portfolio in the Retail segment. Right-of-use assets Land and buildings \u00a3m Plant and machinery \u00a3m Fixtures and fittings \u00a3m Total \u00a3m Cost At 18 September 2021 3,261 63 2 3,326 Additions 161 10 \u2013 171 Lease incentives (46) \u2013 \u2013 (46) Acquired through business combinations 8 \u2013 \u2013 8 Other disposals (1) (1) (1) (3) Other movements 12 2 \u2013 14 Effect of movements in foreign exchange 107 2 \u2013 109 At 17 September 2022 3,502 76 1 3,579 Additions 183 17 \u2013 200 Lease incentives (53) \u2013 \u2013 (53) Acquired through business combinations 1 \u2013 \u2013 1 Other disposals (2) (4) \u2013 (6) Other movements 80 5 \u2013 85 Effect of movements in foreign exchange (72) (6) \u2013 (78) At 16 September 2023 3,639 88 1 3,728 Land and buildings \u00a3m Plant and machinery \u00a3m Fixtures and fittings \u00a3m Total \u00a3m Depreciation and impairment At 18 September 2021 644 32 1 677 Depreciation for the year 263 18 \u2013 281 Impairment 134 \u2013 \u2013 134 Other disposals (1) (1) (1) (3) Effect of movements in foreign exchange 33 1 \u2013 34 At 17 September 2022 1,073 50 \u2013 1,123 Depreciation for the year 257 16 \u2013 273 Impairment 13 1 \u2013 14 Other disposals (1) (4) \u2013 (5) Effect of movements in foreign exchange (23) (4) \u2013 (27) At 16 September 2023 1,319 59 \u2013 1,378 Net book value At 18 September 2021 2,617 31 1 2,649 At 17 September 2022 2,429 26 1 2,456 At 16 September 2023 2,320 29 1 2,350 Impairment The methodology used to assess right-of-use assets for impairment is the same as that described for impairment assessments of goodwill. See note 8 for further details. In the year there was a \u00a314m (2022 \u2013 \u00a3134m) impairment of right-of-use assets related to Primark and the Don business (included within exceptional items). Lease liabilities Land and buildings \u00a3m Plant and machinery \u00a3m Fixtures and fittings \u00a3m Total \u00a3m Cost At 18 September 2021 3,262 34 \u2013 3,296 Additions 161 9 \u2013 170 Interest expense relating to lease liabilities 80 1 \u2013 81 Repayment of lease liabilities (385) (18) \u2013 (403) Acquisition of businesses 8 \u2013 \u2013 8 Other movements 14 2 \u2013 16 Effect of movements in foreign exchange 97 1 \u2013 98 At 17 September 2022 3,237 29 \u2013 3,266 Additions 180 18 \u2013 198 Interest expense relating to lease liabilities 89 2 \u2013 91 Repayment of lease liabilities (373) (18) \u2013 (391) Other movements 80 5 \u2013 85 Other disposals (5) \u2013 \u2013 (5) Effect of movements in foreign exchange (60) (3) \u2013 (63) At 16 September 2023 3,148 33 \u2013 3,181 2023 \u00a3m 2022 \u00a3m Current 356 330 Non-current 2,825 2,936 3,181 3,266 Lease liabilities comprise \u00a33,160m (2022 \u2013 \u00a33,252m) capital payable and \u00a321m (2022 \u2013 \u00a314m) interest payable. The interest payable is all current and disclosed within trade and other payables. Repayments comprise \u00a3308m (2022 \u2013 \u00a3321m) capital and \u00a383m (2022 \u2013 \u00a382m) interest. Other information relating to leases The Group had the following expense relating to short-term leases and low-value leases: 2023 \u00a3m 2022 \u00a3m Land and buildings 2 \u2013 Plant and machinery 1 2 Fixtures and fittings \u2013 1 3 3 The Group expensed \u00a31m (2022 \u2013 \u00a31m) of variable lease payments that do not form part of the lease liability. Cash outflows of \u00a32m (2022 \u2013 \u00a34m) that do not form part of the lease liability are expected to be made in the next 12 months. Rental receipts of \u00a33m (2022 \u2013 \u00a34m) were recognised relating to operating leases. The total of future minimum rental receipts expected to be received is \u00a343m (2022 \u2013 \u00a336m). \u00a310m (2022 \u2013 \u00a311m) is due to be received in respect of sub-leasing right-of-use assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-730": {
   "value": "11. Investments in joint ventures and associates Joint ventures \u00a3m Associates \u00a3m At 18 September 2021 278 60 Acquisitions 4 \u2013 Profit for the period 90 19 Dividends received (88) (5) Effect of movements in foreign exchange 17 11 At 17 September 2022 301 85 Acquisitions 9 \u2013 Profit for the period 106 18 Dividends received (102) (5) Effect of movements in foreign exchange (11) (7) At 16 September 2023 303 91 Details of joint ventures and associates are listed in note 29. Included in the consolidated financial statements are the following items that represent the Group\u2019s share of the assets, liabilities and profit of joint ventures and associates: Joint ventures Associates 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Non-current assets 222 202 47 46 Current assets 541 641 500 427 Current liabilities (414) (475) (454) (386) Non-current liabilities (67) (87) (3) (3) Goodwill 25 20 1 1 Non-controlling interest (4) \u2013 \u2013 \u2013 Net assets 303 301 91 85 Revenue 2,539 2,165 1,605 1,313 Profit for the period 106 90 18 19",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-762": {
   "value": "11. Investments in joint ventures and associates Joint ventures \u00a3m Associates \u00a3m At 18 September 2021 278 60 Acquisitions 4 \u2013 Profit for the period 90 19 Dividends received (88) (5) Effect of movements in foreign exchange 17 11 At 17 September 2022 301 85 Acquisitions 9 \u2013 Profit for the period 106 18 Dividends received (102) (5) Effect of movements in foreign exchange (11) (7) At 16 September 2023 303 91 Details of joint ventures and associates are listed in note 29. Included in the consolidated financial statements are the following items that represent the Group\u2019s share of the assets, liabilities and profit of joint ventures and associates: Joint ventures Associates 2023 \u00a3m 2022 \u00a3m 2023 \u00a3m 2022 \u00a3m Non-current assets 222 202 47 46 Current assets 541 641 500 427 Current liabilities (414) (475) (454) (386) Non-current liabilities (67) (87) (3) (3) Goodwill 25 20 1 1 Non-controlling interest (4) \u2013 \u2013 \u2013 Net assets 303 301 91 85 Revenue 2,539 2,165 1,605 1,313 Profit for the period 106 90 18 19",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-763": {
   "value": "UK defined benefit scheme The Group\u2019s principal UK defined benefit scheme is the Associated British Foods Pension Scheme (the \u2018Scheme\u2019), which is a funded final salary scheme that is closed to new members. Defined contribution arrangements are in place for other employees. The UK defined benefit scheme represents 90% (2022 \u2013 90%) of the Group\u2019s defined benefit scheme assets and 85% (2022 \u2013 86%) of defined benefit scheme liabilities. The Scheme is governed by a trustee board which is independent of the Group and which agrees a schedule of contributions with the Company each time a formal funding valuation is performed. The most recent triennial funding valuation of the Scheme was carried out as at 5 April 2023, using the current unit method, and revealed a surplus of \u00a31,013m. The market value of the Scheme assets was \u00a33,648m, representing 138% of members\u2019 accrued benefits after allowing for expected future salary increases. The Scheme\u2019s assets are managed using a risk-controlled investment strategy, which includes a liability-driven investment policy that seeks to match, where appropriate, the profile of the liabilities. This includes the use of derivative instruments to hedge inflation, interest and foreign exchange risks. The Scheme utilises both market and solvency triggers to develop the level of hedges in place. To date, the Scheme is fully hedged for 75% of inflation sensitivity and 76% of interest rate risk. It is intended to hedge 80% of total exposure. The Scheme is forbidden by the trust deed from holding direct investments in the equity of the Company, although it is possible that the Scheme may hold indirect interests through investments in some equity funds. Overseas defined benefit schemes The Group also operates defined benefit retirement schemes in a number of overseas businesses, which are primarily funded final salary schemes, as well as a small number of unfunded post-retirement medical benefit schemes, which are accounted for in the same way as defined benefit retirement schemes. Actuarial assumptions The principal actuarial assumptions for the Group\u2019s defined benefit schemes at the year end were: 2023 UK % 2023 Overseas % 2022 UK % 2022 Overseas % Discount rate 5.5 1-15.8 4.6 0.9-13.5 Inflation 2.7-3.4 0-17.4 2.6-3.4 0-55.0 Rate of increase in salaries 3.7-4.3 0-150.0 3.7-4.3 0-40.0 Rate of increase for pensions in payment 1.9-3.1 0-49.0 1.9-3.2 0-40.0 Rate of increase for pensions in deferment (where provided) 2.5-2.8 0-3.9 2.5-2.8 0-2.3 Discount rates are determined by reference to market yields at the balance sheet date on high-quality corporate bonds consistent with the estimated term of the obligations. This has been done in conjunction with independent actuaries in each jurisdiction. The UK inflation assumption includes assumptions on both the Retail Price Index and Consumer Price Index measures of inflation on the basis that the gap between the two measures is expected to remain stable in the long term. The mortality assumptions used to value the UK defined benefit schemes in 2023 are derived from the S3 mortality tables with improvements in line with the 2022 projection model prepared by the Continuous Mortality Investigation of the UK actuarial profession (2022 \u2013 S3 mortality tables with improvements in line with the 2020 projection model), with a 0-year rating movement for males and females (2022 \u2013 0-year rating movement for males and females), both with a long-term trend of 1.75% (2022 \u2013 1.5%). These mortality assumptions take account of experience to date, and assumptions for further improvements in life expectancy of scheme members. Examples of the resulting life expectancies in the UK defined benefit schemes are as follows: 2023 2022 Life expectancy from age 65 (in years) Male Female Male Female Member aged 65 in 2023 (2022) 21.8 24.2 22.1 24.3 Member aged 65 in 2043 (2042) 23.7 26.2 23.7 26.1 An allowance has been made for cash commutation in line with emerging scheme experience. Other demographic assumptions for the UK defined benefit schemes are set having regard to the latest trends in scheme experience and other relevant data. The assumptions are reviewed and updated as necessary as part of the periodic funding valuation of the schemes. For the overseas schemes, regionally appropriate assumptions for mortality, financial and demographic factors have been used. A sensitivity analysis on the principal assumptions used to measure UK defined benefit scheme liabilities at 16 September 2023 is: Change in assumption Impact on scheme liabilities Discount rate decrease/increase by 0.1% increase/decrease by 1.2% Inflation increase/decrease by 0.1% increase by 0.6%/decrease by 0.9% Rate of real increase in salaries increase/decrease by 0.1% increase/decrease by 0.9% Rate of mortality members assumed to be one year younger/older increase/decrease by 2.9% A sensitivity to the rate of increase in pensions in payment and pensions in deferment is represented by the inflation sensitivity, as all pensions increases and deferred revaluations are linked to inflation. The sensitivity analysis above has been determined based on reasonably possible changes in the respective assumptions occurring at the end of the period and may not be representative of the actual change. It is based on a change in the specific assumption while holding all other assumptions constant. When calculating the sensitivities, the same method used to calculate scheme liabilities recognised in the balance sheet has been applied. The method and assumptions used in preparing the sensitivity analysis have not changed since the prior year. Balance sheet 2023 2022 UK  \u00a3m Overseas \u00a3m Total  \u00a3m UK  \u00a3m Overseas \u00a3m Total  \u00a3m Equities 1,020 172 1,192 1,135 188 1,323 Government bonds 455 89 544 308 92 400 Corporate and other bonds 619 55 674 767 47 814 Property 314 36 350 398 37 435 Cash and other assets 1,145 57 1,202 1,126 53 1,179 Scheme assets 3,553 409 3,962 3,734 417 4,151 Scheme liabilities (2,176) (373) (2,549) (2,390) (405) (2,795) Aggregate net surplus 1,377 36 1,413 1,344 12 1,356 Irrecoverable surplus* \u2013 (36) (36) \u2013 (42) (42) Net pension asset/(liability) 1,377 \u2013 1,377 1,344 (30) 1,314 Analysed as Schemes in surplus 1,397 49 1,446 1,366 27 1,393 Schemes in deficit (20) (49) (69) (22) (57) (79) 1,377 \u2013 1,377 1,344 (30) 1,314 Unfunded liability included in the present value of scheme  liabilities above (20) (32) (52) (22) (52) (74) * The surpluses in the plans are only recoverable to the extent that the Group can benefit from either refunds formally agreed or from future contribution reductions. UK Scheme Scheme assets include \u00a364m (2022 \u2013 \u00a350m) of derivative instruments, \u00a3409m (2022 \u2013 \u00a3441m) of corporate debt instruments and \u00a31,119m (2022 \u2013 \u00a3861m) of government debt. Corporate and other bonds assets of \u00a3619m (2022 \u2013 \u00a3767m) include \u00a3235m (2022 \u2013 \u00a3248m) of assets whose valuation is not derived from quoted market prices. The valuation for all other equity assets, government bonds, and corporate and other bonds is derived from quoted market prices. The carrying value of UK property assets is based on a 30 June market valuation, adjusted for purchases, disposals and price indexation between the valuation and the balance sheet date. Cash and other assets includes \u00a3888m (2022 \u2013 \u00a3820m) of assets whose valuation is not derived from quoted market prices. For financial reporting in the Group\u2019s financial statements, liabilities are assessed by actuaries using the projected unit method. The accounting value is different from the result obtained using the funding basis, mainly due to different assumptions used to project scheme liabilities. The defined benefit scheme liabilities comprise 18% (2022 \u2013 24%) in respect of active participants, 21% (2022 \u2013 20%) for deferred participants and 61% (2022 \u2013 56%) for pensioners. The weighted average duration of the defined benefit scheme liabilities at the end of the year is 12 years for both UK and overseas schemes (2022 \u2013 15 years for both UK and overseas schemes). The Group recognises the accounting surplus as it has the ability to use the surplus to meet employer contributions to the UK Scheme, covering both the defined benefit and defined contribution sections. This has been agreed with the independent Trustee Board for the new financial year. See the Cash flow section below for further details. Income statement The charge to the income statement for employee benefit schemes comprises: Note 2023 \u00a3m 2022 \u00a3m Charged to operating profit: Defined benefit schemes Current service cost 3 (31) (45) Past service cost  3 (2) \u2013 Defined contribution schemes 3 (95) (87) Total operating cost (128) (132) Reported in other financial income: Net interest income on the net pension asset 62 10 Interest charge on irrecoverable surplus (2) (1) Net impact on profit before tax (68) (123) Cash flow Group cash flow in respect of employee benefits schemes comprises contributions paid to funded schemes of \u00a336m (2022 \u2013 \u00a336m) and benefits paid in respect of unfunded schemes of \u00a35m (2022 \u2013 \u00a32m). Contributions to funded defined benefit schemes are subject to periodic review. Contributions to defined contribution schemes amounted to \u00a395m (2022 \u2013 \u00a387m). Total contributions to funded schemes and benefit payments by the Group in respect of unfunded schemes in 2024 are currently expected to be approximately \u00a33m in the UK and \u00a310m overseas, totalling \u00a313m (2022 \u2013 UK \u00a329m, overseas \u00a310m, totalling \u00a339m). As part of the triennial funding valuation of the UK Scheme as at 5 April 2023, which was finalised with the independent trustee board in September 2023, the Company has agreed an abatement of all UK employer contributions to the UK Scheme, covering both the defined benefit and defined contribution sections from the start of the new financial year. The employer contributions will instead be met from the surplus in the UK Scheme. This is subject to a solvency check, assessed annually by the Scheme Actuary. This is expected to result in approximately \u00a370m cash flow benefit for the Group in the new financial year. Other comprehensive income Remeasurements of the net pension asset recognised in other comprehensive income are as follows: 2023 \u00a3m 2022 \u00a3m Return on scheme assets excluding amounts included in net interest in the income statement (238) (582) Actuarial gains arising from changes in financial assumptions 264 1,440 Actuarial gains arising from changes in demographic assumptions 18 11 Experience losses on scheme liabilities (57) (38) Change in unrecognised surplus 6 (10) Remeasurements of the net pension (liability)/asset (7) 821 Reconciliation of change in assets and liabilities 2023 assets \u00a3m 2022 assets \u00a3m 2023 liabilities \u00a3m 2022 liabilities \u00a3m 2023 net \u00a3m 2022 net \u00a3m At beginning of year 4,151 4,728 (2,795) (4,209) 1,356 519 Current service cost \u2013 \u2013 (31) (45) (31) (45) Employee contributions 7 8 (7) (8) \u2013 \u2013 Employer contributions 36 36 \u2013 \u2013 36 36 Benefit payments (161) (154) 166 156 5 2 Past service cost \u2013 \u2013 (2) \u2013 (2) \u2013 Interest income/(expense) 185 84 (123) (74) 62 10 Loss on scheme assets less interest income (238) (582) \u2013 \u2013 (238) (582) Actuarial gains arising from changes in financial assumptions \u2013 \u2013 264 1,440 264 1,440 Actuarial gains arising from changes in demographic assumptions \u2013 \u2013 18 11 18 11 Experience losses on scheme liabilities \u2013 \u2013 (57) (38) (57) (38) Effect of movements in foreign exchange (18) 31 18 (28) \u2013 3 At end of year 3,962 4,151 (2,549) (2,795) 1,413 1,356 Reconciliation of change in irrecoverable surplus Note 2023 \u00a3m 2022 \u00a3m At beginning of year (42) (26) Change recognised in other comprehensive income 6 (10) Interest charge on irrecoverable surplus 4 (2) (1) Effect of movements in foreign exchange 2 (5) At end of year (36) (42)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-764": {
   "value": "Defined contribution schemes The Group operates a number of defined contribution schemes for which the charge was \u00a347m in the UK and \u00a348m overseas, totalling \u00a395m (2022 \u2013 UK \u00a342m, overseas \u00a345m, totalling \u00a387m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-731": {
   "value": "13. Deferred tax assets and liabilities Property, plant and equipment \u00a3m Intangible assets \u00a3m Leases \u00a3m Employee benefits \u00a3m Financial assets and liabilities \u00a3m Provisions and other temporary differences \u00a3m Tax value of carry-forward losses \u00a3m Total \u00a3m At 18 September 2021 137 90 (101) 125 12 (84) (34) 145 Amount credited to the income statement 34 (5) 27 1 \u2013 13 8 78 Amount credited to equity \u2013 \u2013 \u2013 154 28 2 \u2013 184 Acquired through business combinations \u2013 22 \u2013 \u2013 \u2013 2 \u2013 24 Effect of changes in tax rates on the income statement 2 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 Effect of changes in tax rates on equity  \u2013 \u2013 \u2013 44 \u2013 \u2013 \u2013 44 Effect of hyperinflationary economies taken  to operating profit 3 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 3 Transfer to assets/liabilities held for sale 5 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 5 Effect of movements in foreign exchange 6 10 (4) \u2013 \u2013 (8) \u2013 4 At 17 September 2022 187 117 (78) 324 40 (75) (26) 489 Amount credited to the income statement 73 (3) (30) 12 \u2013 (11) (53) (12) Amount credited to equity \u2013 \u2013 \u2013 (5) (40) 5 \u2013 (40) Acquired through business combinations \u2013 7 \u2013 1 \u2013 (1) (1) 6 Effect of changes in tax rates on the income statement 3 \u2013 \u2013 2 \u2013 \u2013 \u2013 5 Effect of hyperinflationary economies taken  to operating profit 4 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 4 Transfer from assets/liabilities held for sale (5) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (5) Effect of movements in foreign exchange (19) (3) 3 \u2013 \u2013 3 2 (14) At 16 September 2023 243 118 (105) 334 \u2013 (79) (78) 433 Provisions and other temporary differences include provisions of \u00a3(103)m (2022 \u2013 \u00a3(93)m), biological assets of \u00a333m (2022 \u2013 \u00a332m), tax credits of \u00a3(9)m (2022 \u2013 \u00a3(16)m) and other temporary differences of \u00a3nil (2022 \u2013 \u00a32m). Certain deferred tax assets and liabilities have been offset in the table above. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes: 2023 \u00a3m 2022 \u00a3m Deferred tax assets (193) (158) Deferred tax liabilities 626 647 433 489 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a35m) deferred tax assets classified as assets held for sale (see note 15). Deferred tax assets have not been recognised in respect of tax losses of \u00a3358m (2022 \u2013 \u00a3348m). Of these tax losses, \u00a3186m (2022 \u2013 \u00a3188m) will expire at various dates between 2023 and 2028 (2022: 2022 and 2027). Deferred tax assets have also not been recognised in respect of other temporary differences of \u00a3353m (2022 \u2013 \u00a3516m). This includes \u00a3160m (2022 \u2013 \u00a3378m) relating to property, plant and equipment and leases in Germany which were derecognised following the impairment in 2022 (see notes 9 and 10 for further details). These deferred tax assets have not been recognised on the basis that their future economic benefit is uncertain. In addition, the Group\u2019s overseas subsidiaries have net unremitted earnings of \u00a32,527m (2022 \u2013 \u00a32,029m), resulting in temporary differences of \u00a31,426m (2022 \u2013 \u00a31,495m). No deferred tax has been provided in respect of these differences since the timing of the reversals can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-732": {
   "value": "14. Trade and other receivables 2023 \u00a3m 2022 \u00a3m Non-current \u2013 other receivables Loans and receivables 31 29 Other non-current investments 32 29 63 58 Current \u2013 trade and other receivables Trade receivables 1,319 1,311 Other receivables 223 218 Accrued income 26 35 1,568 1,564 Prepayments and other non-financial receivables 210 194 1,778 1,758 In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a33m) trade and other receivables classified as assets held for sale (see note 15). The directors consider that the carrying amount of receivables approximates fair value. For details of credit risk exposure on trade and other receivables, see note 26. Trade and other receivables include \u00a332m (2022 \u2013 \u00a329m) in respect of finance lease receivables, with \u00a328m in non-current loans and receivables and \u00a34m in current other receivables (2022 \u2013 \u00a325m in non-current loans and receivables and \u00a34m in current other receivables). Minimum lease payments receivable are \u00a34m within one year, \u00a311m between one and five years and \u00a317m in more than five years (2022 \u2013 \u00a34m within one year, \u00a316m between one and five years and \u00a39m in more than five years). The finance lease receivables relate to property, plant and equipment leased to a joint venture of the Group (see note 28).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-733": {
   "value": "15. Assets and liabilities classified as held for sale The Group has no assets and liabilities classified as held for sale at year end. In the prior year, the Group\u2019s north China sugar business was classified as held for sale. The proposed buyer withdrew their offer in the second half of this year and the Group has since recognised a \u00a315m non-cash exceptional impairment charge to write down the property, plant and equipment in that business.",
   "dimensions": {
    "concept": "abfplc:DisclosureOfCurrentAssetsLiabilitiesOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-734": {
   "value": "16. Inventories 2023 \u00a3m 2022 \u00a3m Raw materials and consumables 599 607 Work in progress 78 70 Finished goods and goods held for resale 2,530 2,582 3,207 3,259 Write-down of inventories (123) (115) In addition to the amounts disclosed above, there are \u00a3nil (2022 \u2013 \u00a37m) of inventories classified as assets held for sale (see note 15).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-735": {
   "value": "17. Biological assets Growing cane \u00a3m Other \u00a3m Total \u00a3m At 18 September 2021 79 6 85 Transferred to inventory (113) (13) (126) Purchases \u2013 5 5 Other disposals \u2013 (1) (1) Changes in fair value 124 10 134 Effects of movements in foreign exchange 7 1 8 At 17 September 2022 97 8 105 Transferred to inventory (121) (14) (135) Purchases 3 6 9 Impairment (7) \u2013 (7) Changes in fair value 135 11 146 Effect of movements in foreign exchange (19) \u2013 (19) At 16 September 2023 88 11 99 Impairment The methodology used to assess current biological assets for impairment is the same as that described for impairment assessments of goodwill. See note 8 for further details. In the year there was a \u00a37m (2022 \u2013 \u00a3nil) impairment of current biological assets in Illovo Mozambique due to the severe flooding and damage to the sugar crop fields (included within exceptional items). Growing cane The fair value of growing cane is determined using inputs that are unobservable, using the best information available in the circumstances for valuing the growing cane and therefore falls into the Level 3 category of fair value measurement. The following assumptions were used in the determination of the estimated sucrose tonnage at 16 September 2023: South Africa Malawi Zambia Eswatini Tanzania Mozambique Expected area to harvest (hectares) 5,729 18,819 15,700 10,580 9,578 \u2013 Estimated yield (tonnes cane/hectare) 67.9 100.1 114.0 92.0 80.2 \u2013 Average maturity of growing cane 46.4% 67.4% 65.7% 67.7% 46.2% \u2013 The following assumptions were used in the determination of the estimated sucrose tonnage at 17 September 2022: South Africa Malawi Zambia Eswatini Tanzania Mozambique Expected area to harvest (hectares) 6,028 19,207 16,163 8,419 9,612 5,802 Estimated yield (tonnes cane/hectare) 67.9 103.7 115.9 99.5 72.6 71.0 Average maturity of growing cane 47.6% 67.4% 65.7% 67.7% 46.2% 72.4% A 1% change in the unobservable inputs could increase or decrease the fair value of growing cane as follows: 2023 2022 +1% \u00a3m -1% \u00a3m +1% \u00a3m -1% \u00a3m Estimated sucrose content 1.6 (1.6) 1.2 (1.2) Estimated sucrose price 1.9 (1.9) 1.4 (1.4)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-736": {
   "value": "18. Cash and cash equivalents Note 2023 \u00a3m 2022 \u00a3m Cash Cash at bank and in hand 481 674 Cash equivalents 976 1,447 Cash and cash equivalents 26 1,457 2,121 Reconciliation to the cash flow statement Bank overdrafts 19 (69) (126) Cash and cash equivalents in the cash flow statement  1,388 1,995 Cash and cash equivalents on the face of the balance sheet  1,457 2,121 1,457 2,121 Cash at bank and in hand generally earns interest at rates based on the applicable daily bank deposit rate. Cash equivalents generally comprise deposits placed on money markets for periods of up to three months and money market funds which earn interest at a short-term deposit rate. The carrying amount of cash and cash equivalents approximates fair value.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-737": {
   "value": "19. Loans and overdrafts Note 2023 \u00a3m 2022 \u00a3m Current loans and overdrafts Secured loans \u2013 1 Unsecured loans and overdrafts 168 156 168 157 Non-current loans Unsecured loans 394 480 394 480 26 562 637 2023 \u00a3m 2022 \u00a3m Secured loans \u2022  Other floating rate \u2013 1 Unsecured loans and overdrafts \u2022  Bank overdrafts 18 69 126 \u2022  GBP fixed rate 392 390 \u2022  USD floating rate 8 8 \u2022  USD fixed rate 81 87 \u2022  EUR floating rate 1 2 \u2022  Other floating rate 9 13 \u2022  Other fixed rate 2 10 26 562 637 Secured loans comprise amounts borrowed from commercial banks and are secured by floating charges over the assets of subsidiaries. Bank overdrafts generally bear interest at floating rates.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-738": {
   "value": "20. Trade and other payables 2023 \u00a3m 2022 \u00a3m Trade payables 1,177 1,362 Accruals 1,271 1,275 2,448 2,637 Deferred income and other non-financial payables 505 477 2,953 3,114 In addition to the amounts disclosed above, there are no trade and other payables (2022 \u2013 \u00a314m) classified as liabilities held for sale (see note 15). For payables with a remaining life of less than one year, carrying amount is deemed to reflect fair value. In a small number of businesses, the Group utilises supplier financing arrangements to enable participating suppliers, at each supplier\u2019s sole discretion, to sell any or all amounts due from the Group to a third party bank earlier than the invoice due date, at better financing rates than the supplier alone could achieve. Payment terms for suppliers are identical, irrespective of whether they choose to participate. The Group receives no benefit from these arrangements. Contractual terms and invoice due dates are unchanged and the Group considers amounts owed to the third party bank as akin to amounts owed to the supplier. Such amounts are therefore included within trade payables and associated cash flows are included within operating cash flows, as they continue to be part of the Group\u2019s normal operating cycle. At year end, the value of invoices sold by suppliers under supply chain financing arrangements was \u00a375m (2022 \u2013 \u00a345m).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-739": {
   "value": "21. Provisions Restructuring \u00a3m Deferred consideration \u00a3m Other \u00a3m Total \u00a3m At 17 September 2022 55 20 38 113 Created 21 2 67 90 Utilised (39) (16) (9) (64) Released (18) \u2013 (13) (31) Effect of movements in foreign exchange (1) \u2013 (4) (5) At 16 September 2023 18 6 79 103 Current 18 3 34 55 Non-current \u2013 3 45 48 18 6 79 103 Financial liabilities within provisions comprised deferred consideration in both years (see note 26). Restructuring Restructuring provisions include business restructure costs, including redundancy, associated with the Group\u2019s announced reorganisation plans. These restructuring provisions are largely expected to be utilised in the next financial year. Deferred consideration Deferred consideration comprises estimates of amounts due to the previous owners of businesses acquired by the Group which are often linked to performance or other conditions. Other Other provisions mainly comprise litigation claims and warranty claims arising from the sale and closure of businesses. The extent and timing of the utilisation of these provisions is more uncertain given the nature of the claims and the period of the warranties.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-740": {
   "value": "22. Share capital and reserves Share capital At 16 September 2023, the Company\u2019s issued and fully paid share capital comprised 767,953,088 ordinary shares of 515 \u2044 22 p, each carrying one vote per share (2022 \u2013 791,674,183). Total nominal value was \u00a344m (2022 \u2013 \u00a345m). Other reserves \u00a3173m of other reserves arose from the cancellation of share premium account by the Company in 1993. \u00a32m arose in 2010 as a transfer to capital redemption reserve following redemption of two million \u00a31 deferred shares at par. \u00a31m arose in 2023 as a transfer to capital redemption reserve following the purchase and subsequent cancellation of shares (2022 \u2013 nil). The remaining \u00a33m comprises a \u00a34m unrealised gain on investments held at fair value through other comprehensive income, net of \u00a31m deferred tax (2022 \u2013 \u00a33m, \u00a34m and \u00a31m, respectively). Translation reserve The translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign operations, as well as from the translation of liabilities that hedge the Group\u2019s net investment in foreign subsidiaries. Hedging reserve The hedging reserve comprises all changes in the value of derivatives to the extent that they are effective cash flow hedges, net of amounts recycled from the hedging reserve on occurrence of the hedged transaction or when the hedged transaction is no longer expected to occur.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-765": {
   "value": "Share capital At 16 September 2023, the Company\u2019s issued and fully paid share capital comprised 767,953,088 ordinary shares of 515 \u2044 22 p, each carrying one vote per share (2022 \u2013 791,674,183). Total nominal value was \u00a344m (2022 \u2013 \u00a345m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-766": {
   "value": "Other reserves \u00a3173m of other reserves arose from the cancellation of share premium account by the Company in 1993. \u00a32m arose in 2010 as a transfer to capital redemption reserve following redemption of two million \u00a31 deferred shares at par. \u00a31m arose in 2023 as a transfer to capital redemption reserve following the purchase and subsequent cancellation of shares (2022 \u2013 nil). The remaining \u00a33m comprises a \u00a34m unrealised gain on investments held at fair value through other comprehensive income, net of \u00a31m deferred tax (2022 \u2013 \u00a33m, \u00a34m and \u00a31m, respectively). Translation reserve The translation reserve comprises all foreign exchange differences arising from the translation of the financial statements of foreign operations, as well as from the translation of liabilities that hedge the Group\u2019s net investment in foreign subsidiaries. Hedging reserve The hedging reserve comprises all changes in the value of derivatives to the extent that they are effective cash flow hedges, net of amounts recycled from the hedging reserve on occurrence of the hedged transaction or when the hedged transaction is no longer expected to occur.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-741": {
   "value": "23. Acquisitions and disposals Acquisitions 2023 In the first half, the Agriculture division acquired Kite Consulting, Advance Sourcing and Progres. Kite Consulting is a specialist dairy consultant and Advance Sourcing provides specialist products to create value by improving herd performance and supports dairy farmers to improve herd efficiency and build resilience across the agri-food supply chain. Progres in Finland uses a patented additive to support good health, reduce inflammation and stimulate recovery, which improves gut integrity and the performance of animals. In April, the Ingredients division acquired Vital Solutions, a German company specialising in natural science-based ingredients for application in dietary supplements and functional foods. The Agriculture division acquired IFCN AG, a dairy research and consulting company in June and in August acquired National Milk Records plc (NMR) for \u00a348m. NMR is the leading agri-tech supplier of management information and testing services to the UK dairy supply chain, developing technology used to inform farming efficiency and animal welfare, and quantify food provenance. Pre-acquisition carrying values \u00a3m Recognised values on acquisition National Milk Records \u00a3m Other \u00a3m Total \u00a3m Net assets Intangible assets 3 23 12 35 Property, plant and equipment and right-of-use assets 5 4 1 5 Investment in joint ventures 3 9 \u2013 9 Cash and overdrafts 1 \u2013 1 1 Working capital (1) \u2013 (1) (1) Loans (2) (2) \u2013 (2) Taxation 1 (4) (2) (6) Net identifiable assets and liabilities 10 30 11 41 Goodwill 18 21 39 Total consideration 48 32 80 Recognised values on acquisition \u00a3m Satisfied by Cash consideration 78 Deferred consideration 2 80 Net cash Cash consideration 78 Cash and cash equivalents acquired (1) 77 Pre-acquisition carrying amounts were the same as recognised values on acquisition apart from \u00a332m of non-operating intangibles in respect of brands, technology and customer relationships, a \u00a37m related deferred tax liability, a \u00a36m uplift to the investment in joint ventures and goodwill of \u00a339m. Cash flow on acquisition of subsidiaries, joint ventures and associates of \u00a394m comprised \u00a378m cash consideration less \u00a31m cash and overdrafts acquired, \u00a316m of deferred consideration relating to previous acquisitions and a \u00a31m contribution to an existing joint venture in China. 2022 In January, the Group acquired 100% of Fytexia, a B2B specialty ingredients business in France and Italy producing and formulating polyphenols-based active ingredients for the dietary supplements industry. In July, the Group acquired Greencoat, a UK-based animal supplement and care business. During the year, the Group also acquired a small grocery company in New Zealand, a small agriculture business in Finland and a small ingredients business in Australia. Pre-acquisition carrying amounts were the same as recognised values on acquisition apart from \u00a388m of non-operating intangibles in respect of brands, technology and customer relationships, an \u00a38m uplift to inventory, a \u00a316m related deferred tax liability and goodwill of \u00a385m. Cash flow on acquisition of subsidiaries, joint ventures and associates of \u00a3154m comprised \u00a3153m cash consideration less \u00a310m cash and overdrafts acquired, \u00a37m of deferred consideration relating to previous acquisitions and a \u00a34m contribution to an existing joint venture in China. Disposals 2023 The Group agreed to sell property, plant and equipment to its Chinese joint venture partner. Profit on sale was \u00a33m. In March Gledhow, the Group\u2019s 30% equity-accounted associate in Illovo South Africa, formally went into business rescue. A non-cash provision of \u00a36m was booked on the financial guarantee held on this business' liabilities. 2022 The proposed sale of a yeast company to the joint venture with Wilmar International in China (classified as held for sale at the 2021 year end) is not going ahead. The \u00a310m non-cash impairment reversed in 2021 through profit/(loss) on sale and closure of business has been reinstated at a cost of \u00a311m. The Group\u2019s investment in north China Sugar is classified as held-for-sale at year end and an associated \u00a319m non-cash write-down has been charged to loss on sale and closure of business. The Group also released \u00a33m of closure provisions in Vivergo in the UK and \u00a34m of warranty provisions no longer required for a disposed Ingredients business in the United States.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-742": {
   "value": "24. Share-based payments The annual charge in the income statement for equity-settled share-based payments schemes was \u00a318m (2022 \u2013 \u00a319m). The Group had the following principal equity-settled share-based payment plans in operation during the period: Associated British Foods 2016 Long-term Incentive Plan (\u2018the 2016 LTIP\u2019) The 2016 LTIP was approved and adopted by the Company at the AGM held on 9 December 2016. It takes the form of conditional allocations of shares which are released if, and to the extent that, performance targets are satisfied, typically over a three-year vesting period. Associated British Foods 2016 Short-term Incentive Plan (\u2018the 2016 STIP\u2019) The 2016 STIP was approved and adopted by the Board on 2 November 2016. It takes the form of conditional allocations of shares which are released at the end of a three-year vesting period if, and to the extent that, performance targets are satisfied, over a one- year performance period. Further information regarding the operation of the above plans can be found in the Remuneration Report on pages 100 to 115. Total conditional allocations under the Group\u2019s equity-settled share-based payment plans are as follows: Balance outstanding at the beginning of the period Granted/ awarded Vested Expired/lapsed Balance outstanding at the end of the period 2023 6,090,005 3,113,056 (607,140) (1,618,739) 6,977,182 2022 5,419,237 2,445,814 (718,185) (1,056,861) 6,090,005 Employee Share Ownership Plan Trust Shares subject to allocation under the Group\u2019s equity-settled share-based payment plans are held in a separate Employee Share Ownership Plan Trust funded by the Company. Voting rights attached to shares held by the Trust are exercisable by the trustee, who is entitled to consider any recommendation made by a committee of the Company. At 16 September 2023 the Trust held 4,734,992 (2022 \u2013 3,042,132) ordinary shares of the Company. The market value of these shares at the year end was \u00a399m (2022 \u2013 \u00a340m). The Trust has waived its right to dividends. Movements in the year were a release of 607,140 shares and the purchase of 2,300,000 shares (2022 \u2013 release of 718,185 shares and the purchase of 2,413,228 shares). Fair values The weighted average fair value of conditional grants made was determined by taking the market price of the shares at the time of grant and discounting for the fact that dividends are not paid during the vesting period. The weighted average fair value of the conditional shares allocated during the year was 1,544p (2022 \u2013 1,660p) and the weighted average share price was 1,925p (2022 \u2013 1,975p). The dividend yield used was 2.5% (2022 \u2013 2.5%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-743": {
   "value": "25. Analysis of net debt At 17 September 2022 \u00a3m Cash flow \u00a3m Acquisitions and disposals \u00a3m New leases, non-cash items and transfers \u00a3m Exchange adjustments \u00a3m At 16 September 2023 \u00a3m Short-term loans (31) 13 (1) (87) 7 (99) Long-term loans (480) \u2013 (1) 87 \u2013 (394) Lease liabilities (3,252) 308 \u2013 (279) 63 (3,160) Total liabilities from financing activities (3,763) 321 (2) (279) 70 (3,653) Cash at bank and in hand, cash equivalents and overdrafts 1,995 (534) \u2013 \u2013 (73) 1,388 Current asset investments 4 (3) \u2013 \u2013 (1) \u2013 Net debt including lease liabilities (1,764) (216) (2) (279) (4) (2,265) At 18 September 2021 \u00a3m Cash flow \u00a3m Acquisitions and disposals \u00a3m New leases, non-cash items and transfers \u00a3m Exchange adjustments \u00a3m At 17 September 2022 \u00a3m Short-term loans (244) 12 (23) 224 \u2013 (31) Long-term loans (76) (178) \u2013 (224) (2) (480) Lease liabilities (3,281) 321 (8) (186) (98) (3,252) Total liabilities from financing activities (3,601) 155 (31) (186) (100) (3,763) Cash at bank and in hand, cash equivalents and overdrafts 2,189 (268) \u2013 \u2013 74 1,995 Current asset investments 32 (30) \u2013 \u2013 2 4 Net debt including lease liabilities (1,380) (143) (31) (186) (24) (1,764) Cash and cash equivalents comprise bank and cash balances, deposits and short-term investments with original maturities of three months or less. \u00a369m (2022 \u2013 \u00a3126m) of bank overdrafts that are repayable on demand form part of the Group\u2019s cash management and are included as a component of cash and cash equivalents for the purpose of the cash flow statement (see note 18 for a reconciliation). Net cash before lease liabilities is \u00a3895m, comprising cash at bank and in hand, cash equivalents and overdrafts of \u00a31,388m,  short-term loans of \u00a399m, long-term loans of \u00a3394m and current asset investments of \u00a3nil (2022 \u2013 \u00a31,488m, \u00a31,995m, \u00a331m, \u00a3480m and \u00a34m,respectively). \u00a369m (2022 \u2013 \u00a3126m) of bank overdrafts plus the \u00a399m (2022 \u2013 \u00a331m) of short-term loans shown above comprise the \u00a3168m (2022 \u2013 \u00a3157m) of current loans and overdrafts shown on the face of the balance sheet. Current and non-current lease liabilities shown on the face of the balance sheet of \u00a3335m and \u00a32,825m respectively (2022 \u2013 \u00a3316m and \u00a32,936m respectively) comprise the \u00a33,160m (2022 \u2013 \u00a33,252m) of lease liabilities shown above. Current asset investments comprise term deposits and short-term investments with original maturities of greater than three months. Interest paid is included within financing activities. The roll-forward of the liabilities associated with interest paid is an opening balance of \u00a3(18)m, expense of \u00a3(128)m, payments of \u00a3118m, effect of hyperinflationary economies of \u00a33m and a closing balance of \u00a3(25)m (2022 \u2013 opening balance of \u00a3(20)m, expense of \u00a3(111)m, payments of \u00a3114m, fx of \u00a3(1)m and a closing balance of \u00a3(18)m).",
   "dimensions": {
    "concept": "abfplc:DisclosureOfAnalysisOfNetDebt",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-744": {
   "value": "<div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gs910\">26. Financial instruments<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs911\">Financial instruments include \u00a3nil (2022 \u2013 \u00a33m) of trade and other receivables and \u00a3nil (2022 \u2013 \u00a314m) of trade and other </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs912\"><span class=\"_ _2f3\">payables which are classified as held for sale (see note 15). All disclosures in this note are given gross, before the held-for-sale </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs913\">reclassification is made.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs914\">a) Carrying amount and fair values of financial assets and liabilities<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs915\">2023<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs916\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs917\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs918\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs919\">Financial assets<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs91a\">Financial assets at amortised cost<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs91b\">Cash and cash equivalents<span class=\"_ _260\"> </span><span class=\"ff1 ws4\">1,457<span class=\"_ _22\"> </span><span class=\"ff3\">2,121<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs91c\">Current asset investments<span class=\"_ _261\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _b0\"> </span><span class=\"ff3\">4<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs91d\">Trade and other receivables<span class=\"_ _262\"> </span><span class=\"ff1 ws4\">1,568<span class=\"_ _22\"> </span><span class=\"ff3\">1,567<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs91e\">Other non-current receivables<span class=\"_ _263\"> </span><span class=\"ff1 ws4\">31<span class=\"_ _40\"> </span><span class=\"ff3\">29<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs91f\">At fair value through other comprehensive income </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs920\">Investments<span class=\"_ _264\"> </span><span class=\"ff1\">32<span class=\"_ _40\"> </span></span>29<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs921\">At fair value through profit or loss<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs922\">Derivative assets not designated in a cash flow hedging relationship:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs923\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency swaps)<span class=\"_ _209\"> </span></span><span class=\"ff1\">11<span class=\"_ _40\"> </span></span>50<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs924\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _265\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _b0\"> </span><span class=\"ff3\">3<span class=\"_ _2f3\"> </span></span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs925\">Designated cash flow hedging relationships<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs926\">Derivative assets designated and effective as cash flow hedging instruments:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs927\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency swaps)<span class=\"_ _209\"> </span></span><span class=\"ff1\">40<span class=\"_ _40\"> </span></span>70<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs928\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">cross-currency swaps<span class=\"_ _16b\"> </span></span><span class=\"ff1\">24<span class=\"_ _40\"> </span></span>29<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs929\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest rate derivatives<span class=\"_ _13d\"> </span><span class=\"ff1 ls2\">4<span class=\"_ _45\"> </span>\u2013<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs92a\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _266\"> </span></span><span class=\"ff1\">17<span class=\"_ _3c\"> </span></span>323<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs92b\">Total financial assets<span class=\"_ _157\"> </span><span class=\"ws4\">3,184<span class=\"_ _18a\"> </span><span class=\"ff3\">4,225<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs92c\">Financial liabilities<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs92d\">Financial liabilities at amortised cost<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs92e\">Trade and other payables<span class=\"_ _267\"> </span><span class=\"ff1 ws4\">(2,448)<span class=\"_ _47\"> </span><span class=\"ff3\">(2,651)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs92f\">Secured loans<span class=\"_ _16f\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _cb\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs930\">Unsecured loans and overdrafts (fair value 2023 \u2013 \u00a3470m; 2022 \u2013 \u00a3571m)<span class=\"_ _1f5\"> </span><span class=\"ff1 ws4\">(562)<span class=\"_ _41\"> </span><span class=\"ff3\">(636)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs931\">Lease liabilities (fair value 2023 \u2013 \u00a33,178m; 2022 \u2013 \u00a33,471m)<span class=\"_ _268\"> </span><span class=\"ff1 ws4\">(3,160)<span class=\"_ _47\"> </span><span class=\"ff3\">(3,252)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs932\">Deferred consideration<span class=\"_ _169\"> </span><span class=\"ff1 ws4\">(6)<span class=\"_ _54\"> </span><span class=\"ff3\">(20)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs933\">At fair value through profit or loss<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs934\">Derivative liabilities not designated in a cash flow hedging relationship:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs935\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency swaps)<span class=\"_ _269\"> </span></span><span class=\"ff1\">(6)<span class=\"_ _40\"> </span></span>(5)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs936\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _265\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _cb\"> </span></span></span>(3)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs937\">Designated net investment hedging relationships<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs938\">Derivative liabilities designated as net investment hedging instruments:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs939\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">cross-currency swaps<span class=\"_ _265\"> </span></span><span class=\"ff1\">(7)<span class=\"_ _40\"> </span></span>(7)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws0 gs93a\">Designated cash flow hedging relationships<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs93b\">Derivative liabilities designated and effective as cash flow hedging instruments:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs93c\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency swaps)<span class=\"_ _269\"> </span></span><span class=\"ff1\">(4)<span class=\"_ _3c\"> </span></span>(17)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs93d\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest rate derivatives<span class=\"_ _15b\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _46\"> </span></span></span>(3)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs93e\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _11f\"> </span></span><span class=\"ff1\">(52)<span class=\"_ _41\"> </span></span>(170)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs93f\">Total financial liabilities<span class=\"_ _1d6\"> </span><span class=\"ws4\">(6,245)<span class=\"_ _47\"> </span><span class=\"ff3\">(6,765)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws0 gs940\">Net financial liabilities <span class=\"_ _26a\"> </span><span class=\"ws4\">(3,061)<span class=\"_ _47\"> </span><span class=\"ff3\">(2,540)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs941\">Except where stated, carrying amount is equal to fair value.<span class=\"_ _2f3\"> </span></div>Valuation of financial instruments carried at fair value<span class=\"_ _2f3\"> </span>Financial instruments carried at fair value on the balance sheet comprise derivatives and investments. The Group classifies these financial instruments using a fair value hierarchy that reflects the relative significance of both objective evidence and subjective judgements on the inputs used in making the fair value measurements:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Level 1: financial instruments are valued using observable inputs that reflect unadjusted quoted market prices in an active market for </span>identical instruments. An example of an item in this category is a widely traded equity instrument with a normal quoted market price.<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Level 2: financial instruments are valued using techniques based on observable inputs, either directly (i.e. market prices and rates) </span>or indirectly (i.e. derived from market prices and rates). An example of an item in this category is a currency derivative, where forward exchange rates and yield curve data, which are observable in the market, are used to derive fair value.<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Level 3: financial instruments are valued using techniques involving significant unobservable inputs.<span class=\"_ _2f3\"> </span></span>b) Derivatives<span class=\"_ _2f3\"> </span>All derivatives are classified as current on the face of the balance sheet. The table below analyses the carrying amount of derivatives and their contractual/notional amounts, together with an analysis of derivatives by the level in the fair value hierarchy into which their fair value measurement method is categorised.<span class=\"_ _2f3\"> </span>2023<span class=\"_ _1b5\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>Contractual/<span class=\"_ _2f3\"> </span>notional<span class=\"ls2 ws0\"> </span>amounts<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Level 1<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Level 2<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Contractual/<span class=\"_ _2f3\"> </span>notional<span class=\"ls2 ws0\"> </span>amounts<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Level 1<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Level 2<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Financial assets<span class=\"_ _2f3\"> </span>Currency derivatives <span class=\"ls2\"> </span>(excluding cross-currency swaps)<span class=\"_ _26b\"> </span><span class=\"ff1 ws4\">2,402<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _cd\"> </span></span>51<span class=\"_ _cd\"> </span>51<span class=\"_ _cd\"> </span><span class=\"ff3\">2,193<span class=\"_ _41\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _8a\"> </span></span><span class=\"ws4\">120<span class=\"_ _188\"> </span>120<span class=\"_ _2f3\"> </span></span>Cross-currency swaps<span class=\"_ _107\"> </span><span class=\"ff1 ws4\">84<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _cd\"> </span></span>24<span class=\"_ _1b7\"> </span>24<span class=\"_ _ca\"> </span><span class=\"ff3\">94<span class=\"_ _41\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _cd\"> </span></span><span class=\"ws4\">29<span class=\"_ _4d\"> </span>29<span class=\"_ _2f3\"> </span></span>Interest rate derivatives<span class=\"_ _26c\"> </span><span class=\"ff1 ws4\">400<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _72\"> </span>4<span class=\"_ _84\"> </span>4<span class=\"_ _2f3\"> </span></span></span>Commodity derivatives <span class=\"_ _26d\"> </span><span class=\"ff1 ws4\">163<span class=\"_ _72\"> </span><span class=\"ls2 ws0\">5<span class=\"_ _cd\"> </span></span>12<span class=\"_ _cd\"> </span>17<span class=\"_ _c8\"> </span><span class=\"ff3\">439<span class=\"_ _84\"> </span></span></span><span class=\"ls2\">3<span class=\"_ _8a\"> </span></span><span class=\"ws4\">323<span class=\"_ _86\"> </span>326<span class=\"_ _2f3\"> </span></span>3,049<span class=\"_ _72\"> </span><span class=\"ls2 ws0\">5<span class=\"_ _cd\"> </span></span>91<span class=\"_ _cd\"> </span>96<span class=\"_ _bf\"> </span><span class=\"ff3\">2,726<span class=\"_ _72\"> </span><span class=\"ls2 ws0\">3<span class=\"_ _8a\"> </span></span>472<span class=\"_ _188\"> </span>475<span class=\"_ _2f3\"> </span></span>Financial liabilities<span class=\"_ _2f3\"> </span>Currency derivatives <span class=\"ls2\"> </span>(excluding cross-currency swaps)<span class=\"_ _2a\"> </span><span class=\"ff1 ws4\">626<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _191\"> </span></span>(10)<span class=\"_ _4b\"> </span>(10)<span class=\"_ _aa\"> </span><span class=\"ff3\">921<span class=\"_ _d3\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _47\"> </span></span><span class=\"ws4\">(22)<span class=\"_ _86\"> </span>(22)<span class=\"_ _2f3\"> </span></span>Cross-currency swaps<span class=\"_ _107\"> </span><span class=\"ff1 ws4\">65<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3a\"> </span></span>(7)<span class=\"_ _85\"> </span>(7)<span class=\"_ _1a2\"> </span><span class=\"ff3\">68<span class=\"_ _41\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _58\"> </span></span><span class=\"ws4\">(7)<span class=\"_ _4d\"> </span>(7)<span class=\"_ _2f3\"> </span></span>Interest rate derivatives<span class=\"_ _107\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _c8\"> </span></span><span class=\"ws4\">400<span class=\"_ _41\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _58\"> </span></span><span class=\"ws4\">(3)<span class=\"_ _4d\"> </span>(3)<span class=\"_ _2f3\"> </span></span>Commodity derivatives<span class=\"_ _6d\"> </span><span class=\"ff1 ws4\">275<span class=\"_ _3a\"> </span>(2)<span class=\"_ _4b\"> </span>(50)<span class=\"_ _4b\"> </span>(52)<span class=\"_ _aa\"> </span><span class=\"ff3\">366<span class=\"_ _41\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _5c\"> </span></span><span class=\"ws4\">(173)<span class=\"_ _f2\"> </span>(173)<span class=\"_ _2f3\"> </span></span>966<span class=\"_ _3a\"> </span>(2)<span class=\"_ _4b\"> </span>(67)<span class=\"_ _4b\"> </span>(69)<span class=\"_ _4d\"> </span><span class=\"ff3\">1,755<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _5c\"> </span></span>(205)<span class=\"_ _f2\"> </span>(205)<span class=\"_ _2f3\"> </span></span><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs976\">c) Cash flow hedging reserve<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs977\">The following table identifies the movements in the cash flow hedging reserve during the year, and the periods in which the cash </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs978\">flows are expected to occur. The periods in which the cash flows are expected to impact profit or loss are materially the same.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff1 fs7c fc0 sc0 ls20 ws1a gs979\">2023<span class=\"_ _18c\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97a\">Currency<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97b\">derivatives </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97c\">(excluding<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97d\">cross-<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97e\">currency)<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs97f\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs980\">Cross-<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs981\">currency </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs982\">swaps<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs983\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gs984\">Interest rate </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs985\">derivatives<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs986\">\u00a3m </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs987\">Commodity<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs988\">derivatives<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs989\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs98a\">Total<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gs98b\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs98c\">Currency<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs98d\">derivatives </div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs98e\">(excluding<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs98f\">cross-<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs990\">currency)<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs991\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs992\">Cross-<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs993\">currency </div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs994\">swaps<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs995\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs996\">Interest rate </div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs997\">derivatives </div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs998\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs999\">Commodity<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs99a\">derivatives<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs99b\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs99c\">Total<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gs99d\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs99e\">Opening balance<span class=\"_ _19\"> </span><span class=\"ff1 ws4\">(41)<span class=\"_ _18a\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span>2<span class=\"_ _94\"> </span></span>(115)<span class=\"_ _98\"> </span>(154)<span class=\"_ _1f7\"> </span><span class=\"ff3\">(14)<span class=\"_ _1b7\"> </span>(1)<span class=\"_ _41\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _1f7\"> </span></span><span class=\"ws4\">(28)<span class=\"_ _21\"> </span>(43)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs99f\">Losses/(gains) recognised </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a0\">in the hedging reserve<span class=\"_ _b0\"> </span><span class=\"ff1 ws4\">73<span class=\"_ _72\"> </span><span class=\"ls2 ws0\">5<span class=\"_ _5f\"> </span></span>(5)<span class=\"_ _94\"> </span>339<span class=\"_ _21\"> </span>412<span class=\"_ _3a\"> </span><span class=\"ff3\">(295)<span class=\"_ _8a\"> </span>(20)<span class=\"_ _72\"> </span></span></span><span class=\"ls2\">3<span class=\"_ _85\"> </span></span><span class=\"ws4\">(234)<span class=\"_ _37\"> </span>(546)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a1\">Amount removed from </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a2\">the hedging reserve and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a3\">included in the income </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9a4\">statement:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9a5\">\u2022 <span class=\"_ _1e\"> </span>revenue<span class=\"_ _26e\"> </span><span class=\"ff1\">(6)<span class=\"_ _18a\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _54\"> </span></span>(7)<span class=\"_ _26f\"> </span>(13)<span class=\"_ _e7\"> </span></span><span class=\"ls2 ws0\">5<span class=\"_ _72\"> </span>\u2013<span class=\"_ _fa\"> </span>\u2013<span class=\"_ _1a2\"> </span></span>(4)<span class=\"_ _7c\"> </span><span class=\"ls2 ws0\">1<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9a6\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">cost of sales<span class=\"_ _63\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _94\"> </span></span></span><span class=\"ff1\">(132)<span class=\"_ _c0\"> </span>(132)<span class=\"_ _96\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _fa\"> </span>\u2013<span class=\"_ _94\"> </span></span>105<span class=\"_ _83\"> </span>105<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9a7\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">other financial </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9a8\">(income)/expense<span class=\"_ _6f\"> </span><span class=\"ff1 ls2 ws0\">\u2013<span class=\"_ _3a\"> </span></span><span class=\"ff1\">(7)<span class=\"_ _fa\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _16a\"> </span>\u2013<span class=\"_ _f1\"> </span></span>(7)<span class=\"_ _96\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _bf\"> </span></span>21<span class=\"_ _48\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _ec\"> </span></span>21<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9a9\">Amount removed from </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9aa\">the hedging reserve and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9ab\">included in a non-financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9ac\">asset:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9ad\">\u2022 <span class=\"_ _1e\"> </span>inventory<span class=\"_ _22b\"> </span><span class=\"ff1\">(52)<span class=\"_ _22\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _26\"> </span></span>(16)<span class=\"_ _26f\"> </span>(68)<span class=\"_ _94\"> </span></span>258<span class=\"_ _41\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _fa\"> </span>\u2013<span class=\"_ _d4\"> </span></span>22<span class=\"_ _21\"> </span>280<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9ae\">Deferred tax<span class=\"_ _24b\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _18a\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _e7\"> </span>1<span class=\"_ _d4\"> </span></span>(39)<span class=\"_ _111\"> </span>(40)<span class=\"_ _e7\"> </span></span><span class=\"ls2\">5<span class=\"_ _41\"> </span>\u2013<span class=\"_ _d4\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _58\"> </span>24<span class=\"_ _4b\"> </span>28<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9af\">Closing balance<span class=\"_ _101\"> </span><span class=\"ff1 ws4\">(28)<span class=\"_ _85\"> </span>(2)<span class=\"_ _72\"> </span>(2)<span class=\"_ _26\"> </span>30<span class=\"_ _f1\"> </span>(2)<span class=\"_ _aa\"> </span><span class=\"ff3\">(41)<span class=\"_ _22\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _5f\"> </span>2<span class=\"_ _85\"> </span></span><span class=\"ws4\">(115)<span class=\"_ _37\"> </span>(154)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b0\">Cash flows are expected </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b1\">to occur:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9b2\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">within six months<span class=\"_ _270\"> </span></span><span class=\"ff1\">(15)<span class=\"_ _18a\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _48\"> </span></span>25<span class=\"_ _4b\"> </span>10<span class=\"_ _c8\"> </span></span>(36)<span class=\"_ _18a\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _5f\"> </span>2<span class=\"_ _85\"> </span></span>(105)<span class=\"_ _37\"> </span>(139)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9b3\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">between six months </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b4\">and one year<span class=\"_ _271\"> </span><span class=\"ff1 ws4\">(13)<span class=\"_ _85\"> </span>(2)<span class=\"_ _72\"> </span>(2)<span class=\"_ _e7\"> </span><span class=\"ls2 ws0\">4<span class=\"_ _55\"> </span></span>(13)<span class=\"_ _1a2\"> </span><span class=\"ff3\">(6)<span class=\"_ _18a\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _fa\"> </span>\u2013<span class=\"_ _aa\"> </span></span><span class=\"ws4\">(10)<span class=\"_ _21\"> </span>(16)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9b5\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">between one and two </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9b6\">years<span class=\"_ _e\"> </span><span class=\"ff1 ls2 ws0\">\u2013<span class=\"_ _41\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _16a\"> </span>1<span class=\"_ _af\"> </span>1<span class=\"_ _5d\"> </span><span class=\"ff3\">1<span class=\"_ _41\"> </span>\u2013<span class=\"_ _fa\"> </span>\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _af\"> </span>1<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gs9b7\">(28)<span class=\"_ _85\"> </span>(2)<span class=\"_ _72\"> </span>(2)<span class=\"_ _d4\"> </span>30<span class=\"_ _f1\"> </span>(2)<span class=\"_ _1f7\"> </span><span class=\"ff3\">(41)<span class=\"_ _22\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _5f\"> </span>2<span class=\"_ _85\"> </span></span>(115)<span class=\"_ _37\"> </span>(154)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b8\">Of the closing balance of \u00a3(2)m, \u00a3(2)m is attributable to equity shareholders and \u00a3nil to non-controlling interests (2022 \u2013 \u00a3(154)m, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9b9\">\u00a3(154)m attributable to equity shareholders and \u00a3nil to non-controlling interests). Of the net movement in the year of \u00a3(152)m, \u00a3(152m </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9ba\"><span class=\"_ _2f3\">is attributable to equity shareholders and \u00a3nil to non-controlling interests (2022 \u2013 \u00a3(111)m, \u00a3(111)m attributable to equity shareholders </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9bb\">and \u00a3nil to non-controlling interests).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9bc\">The balance remaining in the commodity cash flow hedge reserve from hedging relationships for which hedge accounting is no longer </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9bd\">applied is \u00a33m (2022 \u2013 \u00a31m).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9be\">The balance in the cost of hedging reserve was not significant at 17 September 2022 or 16 September 2023.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gs9bf\">d) Financial risk identification and management<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c0\">The Group is exposed to the following financial risks from the use of financial instruments:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9c1\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">market risk; and<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gs9c2\">\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">credit risk.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c3\">The Group\u2019s financial risk management process seeks to enable the early identification, evaluation and effective management of key </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c4\">risks facing the business. Risk management policies and governance committees have been established and are reviewed regularly </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c5\"><span class=\"_ _2f3\">to reflect changes in market conditions and the Group\u2019s activities. The Group, through its policies and procedures, aims to develop </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c6\"><span class=\"_ _2f3\">a disciplined and constructive control environment in which all employees understand their roles and obligations.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c7\">The Group sources and sells products and manufactures goods in many locations around the world. These operations expose the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c8\">Group to potentially significant price volatility in the financial and commodity markets. Risk management teams have been established </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9c9\">to manage this exposure by entering into a range of products, including physical and financial forward contracts, futures, swaps, and, </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs9ca\">where appropriate, options. These teams work closely with Group Treasury and report regularly to executive management.<span class=\"_ _2f3\"> </span></div>Treasury activities and commodity hedging are conducted within a clearly defined framework of Board-approved policies and guidelines to manage the Group\u2019s financial and commodity risks. Group Treasury works closely with the Group\u2019s commercial and procurement teams to manage commodity risks. Group Treasury policy seeks to ensure that adequate financial resources are available at all times for the management and development of the Group\u2019s businesses, whilst effectively managing its market risk and credit risk. The Group\u2019s risk management policy explicitly forbids the use of financial or commodity derivatives for speculative purposes.<span class=\"_ _2f3\"> </span>e) Foreign currency translation<span class=\"_ _2f3\"> </span>The Group presents its financial statements in sterling. As a result of its worldwide operations, the Group is exposed to foreign currency translation risk where overseas operations have a functional currency other than sterling. Changes in foreign currency exchange rates impact the translation into sterling of both the income statement and net assets of these foreign operations.<span class=\"_ _2f3\"> </span>The Group typically finances its operations using own funds generated in the functional currency of its operations and where appropriate, by borrowing locally in the same functional currency. This reduces net asset values reported in functional currencies other than sterling, thereby reducing the economic exposure to fluctuations in foreign currency exchange rates on translation.<span class=\"_ _2f3\"> </span>The Group also finances its operations by obtaining funding at Group level through external borrowings and, where they are not in sterling, these borrowings may be designated as net investment hedges. This enables gains and losses arising on retranslation of these foreign currency borrowings to be charged to other comprehensive income, providing a partial offset in equity against the gains and losses arising on translation of the net assets of foreign operations. The Group also holds cross-currency interest rate swaps to hedge its fixed rate non-sterling debt. These are reported as cash flow hedges and net investment hedges. The change in fair value of the hedging instrument, to the degree effective, is retained in other comprehensive income. Under IFRS 9, the currency basis on the cross-currency swaps is excluded from the hedge designation <span class=\"_ _2f3\">and recognised in other comprehensive income \u2013 cost of hedging. The value of the currency basis is not significant. Effectiveness </span><span class=\"_ _2f3\">is measured using the hypothetical derivative approach. The hypothetical derivative is based on the critical terms of the debt and </span>therefore the only ineffectiveness that might arise is in relation to credit risk. Credit risk is monitored regularly and is not a significant factor in the hedge relationship.<span class=\"_ _2f3\"> </span>The Group does not actively hedge the translation impact of foreign exchange rate movements on the income statement (other than via the partial economic hedge arising from the servicing costs on non-sterling borrowings).<span class=\"_ _2f3\"> </span>The Group designates certain of its intercompany loan arrangements as quasi-equity for the purposes of IAS 21. The effect of the designation is that any foreign exchange volatility arising within the borrowing entity and/or the lending entity is accounted for directly within other comprehensive income.<span class=\"_ _2f3\"> </span>A net foreign exchange loss of \u00a32m (2022 \u2013 \u00a3nil) on retranslation of these loans has been taken to the translation reserve on <span class=\"_ _2f3\">consolidation, all of which was attributable to equity shareholders. The Group also held cross-currency swaps that have been </span>designated as hedges of its net investments in euros, whose change in fair value of \u00a3nil to the translation reserve, all of which was attributable to equity shareholders (2022 \u2013 \u00a31m has been debited to the translation reserve).<span class=\"_ _2f3\"> </span>f) Market risk<span class=\"_ _2f3\"> </span>Market risk is the risk of movements in the fair value of future cash flows of a financial instrument or forecast transaction as underlying market prices change. The Group is exposed to changes in the market price of commodities, interest rates and foreign exchange rates. These risks are known as \u2018transaction\u2019 (or recognised) exposures and \u2018economic\u2019 (or forecast) exposures.<span class=\"_ _2f3\"> </span>(i) Commodity price risk<span class=\"_ _2f3\"> </span>Commodity price risk arises from the procurement of raw materials and sale of finished goods linked to market indices, the consequent exposure to changes in market prices.<span class=\"_ _2f3\"> </span>The Group purchases a wide range of commodities in the ordinary course of business and has some sales contracts which are linked to financial market indices. Exposure to changes in the market price of certain of these commodities including sugar raws, energy, wheat, edible oils, soya beans, tea, lean hog, cocoa and rice is managed through the use of forward physical contracts and hedging instruments, including futures, swaps and options primarily to convert floating prices to fixed prices. The use of such contracts to hedge commodity exposures is governed by the Group\u2019s risk management policies and is continually monitored by Group Treasury. Commodity derivatives also provide a way to meet customers\u2019 pricing requirements whilst achieving a price structure consistent <span class=\"_ _2f3\">with the Group\u2019s overall pricing strategy.<span class=\"_ _2f3\"> </span></span>Some of the Group\u2019s commodity forward contracts are classified as \u2018own use\u2019 contracts, since they are entered into, and continue <span class=\"_ _2f3\">to be held, for the purposes of the Group\u2019s ordinary operations. In this instance the Group takes physical delivery of the commodity </span>concerned. Own use contracts do not require accounting entries until the commodity purchase actually crystallises. Where possible, other commodity derivatives are accounted for as cash flow hedges (typically with a one-to-one hedge ratio), but there are some commodity derivatives for which the strict requirements of hedge accounting cannot be satisfied. Such commodity derivatives are used only where the business believes they provide an economic hedge of an underlying exposure. These instruments are classified as held for trading and are marked to market through the income statement.<span class=\"_ _2f3\"> </span>The majority of the Group\u2019s forward physical contracts and commodity derivatives have maturities of less than one year.<span class=\"_ _2f3\"> </span>The Group\u2019s sensitivities in respect of commodity derivatives for a +/- 20% movement in underlying commodity prices are \u00a316m (2022 \u2013 \u00a362m) and \u00a3(13)m (2022 \u2013 \u00a3(57)m), respectively.<span class=\"_ _2f3\"> </span>(ii) Interest rate risk<span class=\"_ _2f3\"> </span>Interest rate risk comprises two primary elements:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest price risk results from financial instruments bearing fixed interest rates. Changes in floating interest rates therefore affect </span>the fair value of these financial instruments; and<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest cash flow risk results from financial instruments bearing floating rates. Changes in floating interest rates affect cash flows </span>on interest receivable or payable.<span class=\"_ _2f3\"> </span>The Group\u2019s policy is to manage its mix of fixed and floating rate debt, cash and investments so that a significant change in interest rates does not have a material negative impact on the Group\u2019s cash flows.<span class=\"_ _2f3\"> </span>At 16 September 2023, \u00a3475m (85%) (2022 \u2013 \u00a3487m and 76%) of total debt was subject to fixed rates of interest, the majority <span class=\"_ _2f3\">of which is the 2034 public bond. Floating rate debt comprises other bank borrowings bearing interest rates for various time periods </span>up to 12 months, by reference to the relevant market rate for the currency and location of the borrowing.<span class=\"_ _2f3\"> </span>The Group\u2019s cash and cash equivalents and current asset investments are subject to floating rates of interest, typically fixed for periods up to 3 months by reference to the relevant market rate for the currency of the cash placing or investment.<span class=\"_ _2f3\"> </span>\u00a3400m of sterling interest rate swaps have been entered into so that the floating interest rate received on an equivalent balance <span class=\"_ _2f3\">of the Group\u2019s cash and cash equivalents is fixed for the 13-month period to September 2024.<span class=\"_ _2f3\"> </span></span>(iii) Foreign currency risk<span class=\"_ _2f3\"> </span>The Group conducts business worldwide and consequently in many foreign currencies. As a result, it is exposed to movements <span class=\"_ _2f3\">in foreign currency exchange rates which affect the Group\u2019s transaction costs. The Group also publishes its financial statements </span><span class=\"_ _2f3\">in sterling and is therefore exposed to movements in foreign exchange rates on the translation of the results and underlying net </span>assets of its foreign operations into sterling.<span class=\"_ _2f3\"> </span>Translation risk is discussed in section e) on page 169.<span class=\"_ _2f3\"> </span>Transaction risk<span class=\"_ _2f3\"> </span>Currency transaction exposure occurs where a business makes sales and purchases in a currency other than its functional currency. <span class=\"_ _2f3\">It also arises where monetary assets and liabilities of a business are not denominated in its functional currency, and where dividends </span>or surplus funds are remitted from overseas. The Group\u2019s policy is to match transaction exposures wherever possible, and to hedge actual exposures and firm commitments as soon as they occur by using forward foreign currency contracts.<span class=\"_ _2f3\"> </span>The Group uses derivatives (principally forward foreign currency contracts) to hedge its exposure to movements in exchange rates on its foreign currency trade receivables and payables. The Group does not seek formal fair value hedge accounting for such transaction hedges. Instead, such derivatives are classified as held for trading and marked to market through the income statement. This offsets <span class=\"_ _2f3\">the income statement impact of the retranslation of the foreign currency trade receivables and payables.<span class=\"_ _2f3\"> </span></span>Economic (forecast) risk<span class=\"_ _2f3\"> </span>The Group principally uses forward foreign currency contracts to hedge its exposure to movements in exchange rates on its highly probable forecast foreign currency sales and purchases typically on a rolling 12-month basis. The Group does not formally define the proportion of highly probable forecast sales and purchases to hedge, but agrees an appropriate percentage on an individual basis with each business by reference to the Group\u2019s risk management policies and prevailing market conditions. The Group designates currency derivatives used to hedge its highly probable forecast transactions as cash flow hedges. Under IFRS 9, the spot component is designated in the hedging relationship and forward points and currency basis are excluded and recognised in other comprehensive income \u2013 cost of hedging. The cost of hedging value during the period and at the balance sheet date was not material. The economic relationship is based on critical terms and a one-to-one hedge ratio. To the extent that cash flow hedges are effective, gains and losses are deferred in equity until the forecast transaction occurs, at which point the gains and losses are recycled either to the income statement or to the non-financial asset acquired.<span class=\"_ _2f3\"> </span>The majority of the Group\u2019s currency derivatives have original maturities of less than one year.<span class=\"_ _2f3\"> </span>The Group\u2019s most significant currency transaction exposures are:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">sourcing for Primark \u2013 costs are denominated in a number of currencies, predominantly US dollars, euros and sterling.<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">sugar sales in British Sugar to movements in the sterling/euro exchange rate.<span class=\"_ _2f3\"> </span></span>Elsewhere, a number of businesses make sales and purchase a variety of raw materials in foreign currencies (primarily US dollars and euros), giving rise to transaction exposures. In all other material respects, businesses tend to operate in their functional currencies.<span class=\"_ _2f3\"> </span>The table below illustrates the effects of hedge accounting on the consolidated balance sheet and consolidated income statement <span class=\"_ _2f3\">by disclosing separately by risk category, and each type of hedge, the details of the associated hedging instrument and hedged item.<span class=\"_ _2f3\"> </span></span>2023 Contract notional \u00a3m<span class=\"_ _2f3\"> </span>Carrying amount assets/<span class=\"_ _2f3\"> </span>(liabilities)<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Furthest maturity date<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Hedge ratio<span class=\"ls2 ws0\"> </span>%<span class=\"_ _2f3\"> </span>Change in fair <span class=\"ls2\"> </span>value of hedging instrument used to determine hedge<span class=\"ls2\"> </span>ineffectiveness <span class=\"ls2 ws0\"> </span>\u00a3m Change in fair value of hedged item used to determine hedge effectiveness<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Current<span class=\"_ _2f3\"> </span>Designated cash flow hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency </span>swaps)<span class=\"_ _272\"> </span><span class=\"ff1\">2,024<span class=\"_ _58\"> </span>36<span class=\"_ _37\"> </span><span class=\"ws0\">Sep 24<span class=\"_ _c\"> </span></span>100%<span class=\"_ _271\"> </span>36<span class=\"_ _273\"> </span>(36)<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">cross-currency swaps<span class=\"_ _75\"> </span></span><span class=\"ff1\">84<span class=\"_ _58\"> </span>24<span class=\"_ _c\"> </span><span class=\"ws0\">Mar 24<span class=\"_ _37\"> </span></span>100%<span class=\"_ _10d\"> </span><span class=\"ls2 ws0\">6<span class=\"_ _274\"> </span></span>(6)<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _e5\"> </span></span><span class=\"ff1\">427<span class=\"_ _1b7\"> </span>(35)<span class=\"_ _103\"> </span><span class=\"ws0\">Sep 24<span class=\"_ _37\"> </span></span>100%<span class=\"_ _275\"> </span>(35)<span class=\"_ _273\"> </span>35<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest rate derivatives <span class=\"_ _ac\"> </span></span><span class=\"ff1\">400<span class=\"_ _5f\"> </span><span class=\"ls2 ws0\">4<span class=\"_ _37\"> </span><span class=\"ls5\">Sep 24<span class=\"_ _c\"> </span></span></span>100%<span class=\"_ _10d\"> </span><span class=\"ls2 ws0\">4<span class=\"_ _274\"> </span></span>(4)<span class=\"_ _2f3\"> </span></span>Designated net investment hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (cross-currency swaps)<span class=\"_ _cc\"> </span></span><span class=\"ff1\">65<span class=\"_ _72\"> </span>(7)<span class=\"_ _104\"> </span><span class=\"ws0\">Mar 24<span class=\"_ _37\"> </span></span>100%<span class=\"_ _10d\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _bd\"> </span>\u2013<span class=\"_ _2f3\"> </span></span></span>Non-current<span class=\"_ _2f3\"> </span>Designated cash flow hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency </span>swaps)<span class=\"_ _132\"> </span><span class=\"ff1\">21<span class=\"_ _48\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _276\"> </span><span class=\"ls5\">Apr 25<span class=\"_ _37\"> </span></span></span>100%<span class=\"_ _10d\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _bd\"> </span>\u2013<span class=\"_ _2f3\"> </span></span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives <span class=\"_ _277\"> </span></span><span class=\"ff1\">11<span class=\"_ _fa\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _276\"> </span><span class=\"ls5\">Feb 25<span class=\"_ _37\"> </span></span></span>100%<span class=\"_ _10d\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _bd\"> </span>\u2013<span class=\"_ _2f3\"> </span></span></span>2022 Contract notional \u00a3m<span class=\"_ _2f3\"> </span>Carrying amount assets/<span class=\"_ _2f3\"> </span>(liabilities)<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Furthest maturity date<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Hedge ratio<span class=\"ls2 ws0\"> </span>%<span class=\"_ _2f3\"> </span>Change in fair <span class=\"ls2\"> </span>value of hedging instrument used to determine hedge<span class=\"ls2\"> </span>ineffectiveness <span class=\"ls2 ws0\"> </span>\u00a3m Change in fair value of hedged item used to determine hedge effectiveness<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Current<span class=\"_ _2f3\"> </span>Designated cash flow hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency </span>swaps)<span class=\"_ _272\"> </span>2,102<span class=\"_ _58\"> </span>54<span class=\"_ _276\"> </span><span class=\"ws0\">Sep 23<span class=\"_ _98\"> </span></span>100%<span class=\"_ _271\"> </span>54<span class=\"_ _27\"> </span>(54)<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives<span class=\"_ _e5\"> </span></span>739<span class=\"_ _5a\"> </span>152<span class=\"_ _5\"> </span><span class=\"ws0\">Aug 23<span class=\"_ _98\"> </span></span>100%<span class=\"_ _79\"> </span>152<span class=\"_ _9b\"> </span>(152)<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">interest rate derivatives <span class=\"_ _ac\"> </span></span>400<span class=\"_ _d4\"> </span>(3)<span class=\"_ _4\"> </span><span class=\"ws0\">Aug 23<span class=\"_ _c0\"> </span></span>100%<span class=\"_ _278\"> </span>(3)<span class=\"_ _274\"> </span><span class=\"ls2 ws0\">3<span class=\"_ _2f3\"> </span></span>Non-current<span class=\"_ _2f3\"> </span>Designated cash flow hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (excluding cross-currency </span>swaps)<span class=\"_ _132\"> </span>32<span class=\"_ _26\"> </span>(1)<span class=\"_ _f4\"> </span><span class=\"ws0\">Sep 24<span class=\"_ _c0\"> </span></span>100%<span class=\"_ _278\"> </span>(1)<span class=\"_ _279\"> </span><span class=\"ls2 ws0\">1<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">cross-currency swaps<span class=\"_ _75\"> </span></span>94<span class=\"_ _58\"> </span>29<span class=\"_ _5\"> </span><span class=\"ws0\">Mar 24<span class=\"_ _c0\"> </span></span>100%<span class=\"_ _271\"> </span>14<span class=\"_ _27a\"> </span>(14)<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">commodity derivatives <span class=\"_ _277\"> </span></span>20<span class=\"_ _5f\"> </span><span class=\"ls2 ws0\">1<span class=\"_ _3\"> </span><span class=\"ls5\">Jan 24<span class=\"_ _c0\"> </span></span></span>100%<span class=\"_ _27b\"> </span><span class=\"ls2 ws0\">1<span class=\"_ _208\"> </span></span>(1)<span class=\"_ _2f3\"> </span>Designated net investment hedging relationships:<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">currency derivatives (cross-currency swaps)<span class=\"_ _cc\"> </span></span>68<span class=\"_ _d4\"> </span>(7)<span class=\"_ _4\"> </span><span class=\"ws0\">Mar 24<span class=\"_ _c0\"> </span></span>100%<span class=\"_ _278\"> </span>(3)<span class=\"_ _274\"> </span><span class=\"ls2 ws0\">3<span class=\"_ _2f3\"> </span></span>Hedging relationships are typically based on a one-to-one hedge ratio. The economic relationship between the hedged item and the hedging instrument is analysed on an ongoing basis. Sources of possible ineffectiveness include changes in forecast transactions as a result of timing or value or, in certain cases, different indices linked to the hedged item and the hedging instrument. As at 16 September <span class=\"_ _2f3\">2023, \u00a32,045m of forward foreign currency contracts designated as cash flow hedges were outstanding (2022 \u2013 \u00a32,134m), largely </span><span class=\"_ _2f3\">in relation to purchases of USD (\u00a31,702m) and sales of EUR (\u00a3203m) with varying maturities up to April 2025. Weighted average </span>hedge rates for these contracts are GBPUSD: 1.264, EURUSD: 1.098 and GBPEUR: 1.145. Weighted average hedge rates for the cross-currency swaps are GBPUSD: 1.70 and GBPEUR: 1.26. Commodity derivatives designated as cash flow hedges related to <span class=\"_ _2f3\">a range of underlying hedged items, with varying maturities up to February 2025.<span class=\"_ _2f3\"> </span></span>The analysis of the Group\u2019s foreign currency exposure to financial assets and liabilities by currency of denomination is as follows:<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>Sterling<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>US dollar<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Euro<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Other<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Financial assets<span class=\"_ _2f3\"> </span>Cash and cash equivalents<span class=\"_ _1db\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">264<span class=\"_ _40\"> </span>17<span class=\"_ _40\"> </span>32<span class=\"_ _3c\"> </span>313<span class=\"_ _2f3\"> </span></span></span>Trade and other receivables<span class=\"_ _18d\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _c4\"> </span><span class=\"ls5 ws4\">50<span class=\"_ _40\"> </span>56<span class=\"_ _40\"> </span>19<span class=\"_ _3c\"> </span>125<span class=\"_ _2f3\"> </span></span></span>\u2013<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">314<span class=\"_ _40\"> </span>73<span class=\"_ _40\"> </span>51<span class=\"_ _27c\"> </span>438<span class=\"_ _2f3\"> </span></span>Financial liabilities<span class=\"_ _2f3\"> </span>Trade and other payables<span class=\"_ _4a\"> </span><span class=\"ff1 ws4\">(17)<span class=\"_ _aa\"> </span>(381)<span class=\"_ _1a2\"> </span>(41)<span class=\"_ _16a\"> </span>(6)<span class=\"_ _aa\"> </span>(445)<span class=\"_ _2f3\"> </span></span>Unsecured loans and overdrafts<span class=\"_ _87\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _ca\"> </span><span class=\"ls5 ws4\">(81)<span class=\"_ _c7\"> </span></span>\u2013<span class=\"_ _b0\"> </span>1<span class=\"_ _96\"> </span><span class=\"ls5 ws4\">(80)<span class=\"_ _2f3\"> </span></span></span>(17)<span class=\"_ _1f7\"> </span>(462)<span class=\"_ _1a2\"> </span>(41)<span class=\"_ _5d\"> </span>(5)<span class=\"_ _aa\"> </span>(525)<span class=\"_ _2f3\"> </span>Currency derivatives<span class=\"_ _2f3\"> </span>Gross amounts receivable<span class=\"_ _1ff\"> </span><span class=\"ff1 ws4\">67<span class=\"_ _58\"> </span>1,890<span class=\"_ _3c\"> </span>112<span class=\"_ _3c\"> </span>466<span class=\"_ _3a\"> </span>2,535<span class=\"_ _2f3\"> </span></span>Gross amounts payable<span class=\"_ _1cb\"> </span><span class=\"ff1 ws4\">(3)<span class=\"_ _1f7\"> </span>(161)<span class=\"_ _1f7\"> </span>(299)<span class=\"_ _1f7\"> </span>(179)<span class=\"_ _aa\"> </span>(642)<span class=\"_ _2f3\"> </span></span>64<span class=\"_ _22\"> </span>1,729<span class=\"_ _24\"> </span>(187)<span class=\"_ _33\"> </span>287<span class=\"_ _22\"> </span>1,893<span class=\"_ _2f3\"> </span>47<span class=\"_ _22\"> </span>1,581<span class=\"_ _24\"> </span>(155)<span class=\"_ _33\"> </span>333<span class=\"_ _22\"> </span>1,806<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>Sterling<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>US dollar<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Euro<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Other<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Financial assets<span class=\"_ _2f3\"> </span>Cash and cash equivalents<span class=\"_ _1db\"> </span><span class=\"ls2\">1<span class=\"_ _c4\"> </span></span><span class=\"ws4\">78<span class=\"_ _40\"> </span>10<span class=\"_ _40\"> </span>38<span class=\"_ _27c\"> </span>127<span class=\"_ _2f3\"> </span></span>Trade and other receivables<span class=\"_ _18d\"> </span><span class=\"ls2\">\u2013<span class=\"_ _c4\"> </span></span><span class=\"ws4\">55<span class=\"_ _40\"> </span>54<span class=\"_ _40\"> </span>24<span class=\"_ _27c\"> </span>133<span class=\"_ _2f3\"> </span></span>1<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">133<span class=\"_ _40\"> </span>64<span class=\"_ _40\"> </span>62<span class=\"_ _27c\"> </span>260<span class=\"_ _2f3\"> </span></span>Financial liabilities<span class=\"_ _2f3\"> </span>Trade and other payables<span class=\"_ _112\"> </span><span class=\"ws4\">(29)<span class=\"_ _41\"> </span>(512)<span class=\"_ _54\"> </span>(38)<span class=\"_ _3c\"> </span>(17)<span class=\"_ _84\"> </span>(596)<span class=\"_ _2f3\"> </span></span>Unsecured loans and overdrafts<span class=\"_ _87\"> </span><span class=\"ls2\">\u2013<span class=\"_ _32\"> </span></span><span class=\"ws4\">(90)<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _32\"> </span></span><span class=\"ws4\">(90)<span class=\"_ _2f3\"> </span></span>(29)<span class=\"_ _41\"> </span>(602)<span class=\"_ _3c\"> </span>(38)<span class=\"_ _3c\"> </span>(17)<span class=\"_ _72\"> </span>(686)<span class=\"_ _2f3\"> </span>Currency derivatives<span class=\"_ _2f3\"> </span>Gross amounts receivable<span class=\"_ _1ff\"> </span><span class=\"ws4\">93<span class=\"_ _58\"> </span>2,143<span class=\"_ _c4\"> </span>98<span class=\"_ _3c\"> </span>256<span class=\"_ _22\"> </span>2,590<span class=\"_ _2f3\"> </span></span>Gross amounts payable<span class=\"_ _268\"> </span><span class=\"ws4\">(2)<span class=\"_ _41\"> </span>(202)<span class=\"_ _41\"> </span>(428)<span class=\"_ _3c\"> </span>(57)<span class=\"_ _72\"> </span>(689)<span class=\"_ _2f3\"> </span></span>91<span class=\"_ _22\"> </span>1,941<span class=\"_ _fa\"> </span>(330)<span class=\"_ _c8\"> </span>199<span class=\"_ _18a\"> </span>1,901<span class=\"_ _2f3\"> </span>63<span class=\"_ _22\"> </span>1,472<span class=\"_ _fa\"> </span>(304)<span class=\"_ _c8\"> </span>244<span class=\"_ _18a\"> </span>1,475<span class=\"_ _2f3\"> </span>The following major exchange rates applied during the year:<span class=\"_ _2f3\"> </span>Average rate<span class=\"_ _27d\"> </span>Closing rate<span class=\"_ _2f3\"> </span>2023<span class=\"_ _e7\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _248\"> </span></span>2023<span class=\"_ _e7\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>US dollar<span class=\"_ _1c9\"> </span><span class=\"ff1 ws4\">1.22<span class=\"_ _24\"> </span><span class=\"ff3\">1.29<span class=\"_ _5d\"> </span></span>1.24<span class=\"_ _24\"> </span><span class=\"ff3\">1.14<span class=\"_ _2f3\"> </span></span></span>Euro<span class=\"_ _136\"> </span><span class=\"ff1\">1.15<span class=\"_ _24\"> </span></span>1.18<span class=\"_ _5d\"> </span><span class=\"ff1\">1.16<span class=\"_ _24\"> </span></span>1.14<span class=\"_ _2f3\"> </span>Sensitivity analysis \u2013 translation impact of non-functional assets and liabilities<span class=\"_ _2f3\"> </span>The following sensitivity analysis illustrates the impact that a 10% strengthening of the Group\u2019s transactional currencies against <span class=\"_ _2f3\">local functional currencies would have had on profit and equity. The analysis covers currency translation exposures at year end on </span>businesses\u2019 financial assets and liabilities that are not denominated in the functional currencies of those businesses. A similar but opposite impact would be felt on both profit and equity if the Group\u2019s main operating currencies weakened against local functional currencies by a similar amount.<span class=\"_ _2f3\"> </span>The exposure to foreign exchange gains and losses on translating the financial statements of subsidiaries into sterling is not included in this sensitivity analysis, as there is no impact on the income statement, and the gains and losses are recorded directly in the translation reserve in equity (see below for a separate sensitivity). This sensitivity is presented before taxation and non-controlling interests.<span class=\"_ _2f3\"> </span>10% strengthening against other currencies of<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>profit for<span class=\"ls2\"> </span>the period<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>total <span class=\"ls2 ws0\"> </span>equity<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>profit for<span class=\"ls2\"> </span>the period<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>total <span class=\"ls2 ws0\"> </span>equity<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Sterling<span class=\"_ _27e\"> </span><span class=\"ff1 ls2 ws0\">1<span class=\"_ _b0\"> </span>6<span class=\"_ _45\"> </span><span class=\"ff3\">\u2013<span class=\"_ _b0\"> </span>6<span class=\"_ _2f3\"> </span></span></span>US dollar<span class=\"_ _27f\"> </span><span class=\"ff1 ws4\">21<span class=\"_ _3c\"> </span>164<span class=\"_ _40\"> </span><span class=\"ff3\">19<span class=\"_ _3c\"> </span>172<span class=\"_ _2f3\"> </span></span></span>Euro<span class=\"_ _173\"> </span><span class=\"ff1\">(2)<span class=\"_ _126\"> </span>(19)<span class=\"_ _54\"> </span></span>(19)<span class=\"_ _3c\"> </span>(41)<span class=\"_ _2f3\"> </span>Other<span class=\"_ _119\"> </span><span class=\"ff1\">29<span class=\"_ _c4\"> </span>32<span class=\"_ _40\"> </span></span>16<span class=\"_ _40\"> </span>22<span class=\"_ _2f3\"> </span>Sensitivity analysis \u2013 translation of foreign operations profit before tax<span class=\"_ _2f3\"> </span>A second sensitivity analysis calculates the impact on the Group\u2019s profit before tax if the average rates used to translate the results <span class=\"_ _2f3\">of the Group\u2019s foreign operations into sterling were adjusted to show a 10% strengthening of sterling. A similar but opposite impact </span>would be felt on profit before tax if sterling weakened against the other currencies by a similar amount.<span class=\"_ _2f3\"> </span>10% strengthening of sterling against<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>profit for<span class=\"ls2\"> </span>the period<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>impact on<span class=\"ls2\"> </span>profit for<span class=\"ls2\"> </span>the period<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>US dollar<span class=\"_ _280\"> </span><span class=\"ff1 ws4\">(24)<span class=\"_ _3c\"> </span><span class=\"ff3\">(18)<span class=\"_ _2f3\"> </span></span></span>Euro<span class=\"_ _281\"> </span><span class=\"ff1\">(22)<span class=\"_ _40\"> </span></span>(3)<span class=\"_ _2f3\"> </span>Other<span class=\"_ _1ba\"> </span><span class=\"ff1\">(27)<span class=\"_ _54\"> </span></span>(30)<span class=\"_ _2f3\"> </span>g) Credit risk<span class=\"_ _2f3\"> </span>Credit risk is the risk that counterparties to financial transactions can not perform according to the terms of the contract. The Group\u2019s businesses are principally exposed to counterparty credit risk when dealing with their customers, suppliers, and from financial institutions.<span class=\"_ _2f3\"> </span>The immediate credit exposure of financial derivatives is represented by those financial derivatives that have a net positive fair value by counterparty at 16 September 2023. The Group considers its maximum exposure to credit risk to be:<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Cash and cash equivalents<span class=\"_ _260\"> </span><span class=\"ff1 ws4\">1,457<span class=\"_ _22\"> </span><span class=\"ff3\">2,121<span class=\"_ _2f3\"> </span></span></span>Current asset investments<span class=\"_ _261\"> </span><span class=\"ls2\">\u2013<span class=\"_ _b0\"> </span>4<span class=\"_ _2f3\"> </span></span>Trade and other receivables<span class=\"_ _262\"> </span><span class=\"ff1 ws4\">1,568<span class=\"_ _22\"> </span><span class=\"ff3\">1,567<span class=\"_ _2f3\"> </span></span></span>Other non-current receivables<span class=\"_ _263\"> </span><span class=\"ff1 ws4\">31<span class=\"_ _40\"> </span><span class=\"ff3\">29<span class=\"_ _2f3\"> </span></span></span>Investments<span class=\"_ _264\"> </span><span class=\"ff1\">32<span class=\"_ _40\"> </span></span>29<span class=\"_ _2f3\"> </span>Derivative assets at fair value through profit and loss<span class=\"_ _20e\"> </span><span class=\"ff1 ws4\">11<span class=\"_ _c4\"> </span><span class=\"ff3\">53<span class=\"_ _2f3\"> </span></span></span>Derivative assets in designated cash flow hedging relationships<span class=\"_ _282\"> </span><span class=\"ff1 ws4\">78<span class=\"_ _3c\"> </span><span class=\"ff3\">415<span class=\"_ _2f3\"> </span></span></span>3,177<span class=\"_ _22\"> </span><span class=\"ff3\">4,218<span class=\"_ _2f3\"> </span></span>The Group uses changes in credit ratings and other metrics to identify significant changes to the financial profile of its counterparties.<span class=\"_ _2f3\"> </span>Counterparty risk profile and management<span class=\"_ _2f3\"> </span>The table below analyses the Group\u2019s current asset investments, cash equivalents and derivative assets by credit exposure:<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>Long-term issuer rating<span class=\"_ _2f3\"> </span>Current asset investments<span class=\"_ _2f3\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Cash equivalents<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Derivatives<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Currency derivatives<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Cross-currency swaps<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Interest rate swaps<span class=\"_ _2f3\"> </span>Commodities<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>AA<span class=\"_ _1c1\"> </span><span class=\"ff1 ls2 ws0\">\u2013<span class=\"_ _c4\"> </span></span><span class=\"ff1\">50<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">2<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span></span>52<span class=\"_ _2f3\"> </span></span>A<span class=\"_ _d8\"> </span><span class=\"ff1\">\u2013<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">874<span class=\"_ _40\"> </span>39<span class=\"_ _40\"> </span>17<span class=\"_ _b0\"> </span></span>4<span class=\"_ _b0\"> </span>1<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">935<span class=\"_ _2f3\"> </span></span></span>Not rated<span class=\"_ _149\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">52<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _b0\"> </span>7<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">59<span class=\"_ _2f3\"> </span></span></span>Total<span class=\"_ _b8\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>976<span class=\"_ _c4\"> </span>41<span class=\"_ _40\"> </span>17<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">4<span class=\"_ _b0\"> </span>8<span class=\"_ _22\"> </span></span>1,046<span class=\"_ _2f3\"> </span>2022<span class=\"_ _2f3\"> </span>Long-term issuer rating<span class=\"_ _2f3\"> </span>Current asset investments<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Cash equivalents<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Derivatives<span class=\"_ _2f3\"> </span>Total<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Currency derivatives<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Cross-currency swaps<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Interest rate swaps<span class=\"_ _2f3\"> </span>Commodities<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>AA<span class=\"_ _1c1\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>299<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">2<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span></span>10<span class=\"_ _3c\"> </span>311<span class=\"_ _2f3\"> </span>A<span class=\"_ _272\"> </span>4<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">955<span class=\"_ _3c\"> </span>103<span class=\"_ _40\"> </span>22<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _22\"> </span><span class=\"ls5 ws4\">1,084<span class=\"_ _2f3\"> </span></span>BBB<span class=\"_ _283\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>157<span class=\"_ _45\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _3c\"> </span></span>157<span class=\"_ _2f3\"> </span>BB<span class=\"_ _1c1\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _b0\"> </span>9<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _b0\"> </span>9<span class=\"_ _2f3\"> </span></span>B<span class=\"_ _d8\"> </span>\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">16<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">16<span class=\"_ _2f3\"> </span></span>Not rated<span class=\"_ _149\"> </span><span class=\"ls2\">\u2013<span class=\"_ _40\"> </span></span><span class=\"ws4\">11<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _3c\"> </span></span><span class=\"ws4\">315<span class=\"_ _3c\"> </span>326<span class=\"_ _2f3\"> </span></span>Total<span class=\"_ _22f\"> </span><span class=\"ff3 ls2 ws0\">4<span class=\"_ _22\"> </span></span><span class=\"ff3\">1,447<span class=\"_ _3c\"> </span>105<span class=\"_ _40\"> </span>22<span class=\"_ _45\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>325<span class=\"_ _58\"> </span>1,903<span class=\"_ _2f3\"> </span></span>In the current year, we have included cash equivalents in the above disclosure and have re-presented the prior year comparatives <span class=\"_ _2f3\">on a consistent basis.<span class=\"_ _2f3\"> </span></span>Cash of \u00a3481m (2022 \u2013 \u00a3674m) has been excluded from this analysis as the balances are available on demand. The significant majority of cash balances and short-term deposits are held with strong investment-grade banks or financial institutions.<span class=\"_ _2f3\"> </span>Trade and other receivables<span class=\"_ _2f3\"> </span>Significant concentrations of credit risk are very limited as a result of the Group\u2019s large and diverse customer base. The Group has <span class=\"_ _2f3\">an established credit policy applied by each business under which the credit status of each new customer is reviewed before credit </span><span class=\"_ _2f3\">is advanced. This includes external credit evaluations where possible and in some cases bank references. Credit limits are established </span>for all significant or high-risk customers, which represent the maximum amount permitted to be outstanding without requiring additional approval from the appropriate level of management. Outstanding debts are continually monitored by each business. Credit limits are reviewed on a regular basis, and at least annually. Customers that fail to meet the Group\u2019s benchmark creditworthiness may only transact on a prepayment basis. Aggregate exposures are monitored at Group level.<span class=\"_ _2f3\"> </span>Many customers have been transacting with the Group for many years and the incidence of bad debts has been low. Where appropriate, goods are sold subject to retention of title so that, in the event of non-payment, the Group may have a secured claim. <span class=\"_ _2f3\">The Group does not typically require collateral in respect of trade and other receivables.<span class=\"_ _2f3\"> </span></span>The Group provides for impairment of financial assets including trade and other receivables based on known events, and makes a collective provision for losses yet to be identified, based on historical data. The majority of the provision comprises specific amounts.<span class=\"_ _2f3\"> </span>To measure expected credit losses, gross trade receivables are assessed regularly by each business locally with reference to considerations such as the current status of the relationship with the customer, the geographical location of each customer, and days past due (where applicable).<span class=\"_ _2f3\"> </span>Expected losses are determined based on the historical experience of write-offs compared to the level of trade receivables. These historical loss expectations are adjusted for current and forward-looking information where it is identified to be significant. The Group considers factors such as national economic outlooks and bankruptcy rates of the countries in which its goods are sold to be the most relevant factors. Where the impact of these is assessed as significant, the historical loss expectations are amended accordingly.<span class=\"_ _2f3\"> </span>The Group considers credit risk to have significantly increased for debts aged 180 days or over and expects these debts to be provided for in full. Where the Group holds insurance or has a legal right of offset with debtors who are also creditors, the loss expectation is applied only to the extent of the uninsured or net exposure.<span class=\"_ _2f3\"> </span>Trade receivables are written off when there is no reasonable expectation of recovery, indicators of which may include the failure <span class=\"_ _2f3\">of the debtor to engage in a payment plan, and failure to make contractual payments within 180 days past due.<span class=\"_ _2f3\"> </span></span>The maximum exposure to credit risk for trade and other receivables at the reporting date by geographic region of origin was:<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>UK<span class=\"_ _284\"> </span><span class=\"ff1\">584<span class=\"_ _3c\"> </span></span>579<span class=\"_ _2f3\"> </span>Europe &amp; Africa<span class=\"_ _1ee\"> </span><span class=\"ff1 ws4\">398<span class=\"_ _3c\"> </span><span class=\"ff3\">385<span class=\"_ _2f3\"> </span></span></span>The Americas<span class=\"_ _285\"> </span><span class=\"ff1 ws4\">216<span class=\"_ _3c\"> </span><span class=\"ff3\">230<span class=\"_ _2f3\"> </span></span></span>Asia Pacific<span class=\"_ _286\"> </span><span class=\"ff1 ws4\">370<span class=\"_ _3c\"> </span><span class=\"ff3\">373<span class=\"_ _2f3\"> </span></span></span>1,568<span class=\"_ _22\"> </span><span class=\"ff3\">1,567<span class=\"_ _2f3\"> </span></span>Trade receivables can be analysed as follows:<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Not overdue<span class=\"_ _243\"> </span><span class=\"ff1 ws4\">1,157<span class=\"_ _22\"> </span><span class=\"ff3\">1,129<span class=\"_ _2f3\"> </span></span></span>Up to one month past due<span class=\"_ _287\"> </span><span class=\"ff1 ws4\">121<span class=\"_ _3c\"> </span><span class=\"ff3\">137<span class=\"_ _2f3\"> </span></span></span>Between one and two months past due<span class=\"_ _288\"> </span><span class=\"ff1 ws4\">29<span class=\"_ _40\"> </span><span class=\"ff3\">31<span class=\"_ _2f3\"> </span></span></span>Between two and three months past due<span class=\"_ _289\"> </span><span class=\"ff1 ws4\">10<span class=\"_ _40\"> </span><span class=\"ff3\">10<span class=\"_ _2f3\"> </span></span></span>More than three months past due<span class=\"_ _28a\"> </span><span class=\"ff1 ws4\">30<span class=\"_ _40\"> </span><span class=\"ff3\">31<span class=\"_ _2f3\"> </span></span></span>Expected loss provision<span class=\"_ _15b\"> </span><span class=\"ff1 ws4\">(28)<span class=\"_ _54\"> </span><span class=\"ff3\">(27)<span class=\"_ _2f3\"> </span></span></span>1,319<span class=\"_ _22\"> </span><span class=\"ff3\">1,311<span class=\"_ _2f3\"> </span></span>Trade receivables are stated net of the following expected loss provision:<span class=\"_ _2f3\"> </span>2023<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>2022<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Opening balance<span class=\"_ _28b\"> </span><span class=\"ff1 ws4\">27<span class=\"_ _40\"> </span><span class=\"ff3\">24<span class=\"_ _2f3\"> </span></span></span>Increase charged to the income statement<span class=\"_ _289\"> </span><span class=\"ff1 ls2\">7<span class=\"_ _b0\"> </span><span class=\"ff3\">6<span class=\"_ _2f3\"> </span></span></span>Amounts released<span class=\"_ _28c\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _40\"> </span><span class=\"ff3\">(4)<span class=\"_ _2f3\"> </span></span></span>Amounts written off<span class=\"_ _1ef\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _40\"> </span><span class=\"ff3\">(1)<span class=\"_ _2f3\"> </span></span></span>Effect of movements in foreign exchange<span class=\"_ _223\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _d0\"> </span></span><span class=\"ls2\">2<span class=\"_ _2f3\"> </span></span>Closing balance<span class=\"_ _166\"> </span><span class=\"ff1 ws4\">28<span class=\"_ _40\"> </span><span class=\"ff3\">27<span class=\"_ _2f3\"> </span></span></span>No trade receivables were written off directly to the income statement in either year.<span class=\"_ _2f3\"> </span>The geographical and business line complexity of the Group, combined with the fact that expected credit loss assessments are all performed locally, means that it is not practicable to present further analysis of expected credit losses.<span class=\"_ _2f3\"> </span>In relation to other receivables not forming part of trade receivables, a similar approach has been taken to assess expected credit losses. No significant expected credit loss has been identified.<span class=\"_ _2f3\"> </span>The directors consider that the carrying amount of trade and other receivables approximates fair value.<span class=\"_ _2f3\"> </span>Cash and cash equivalents<span class=\"_ _2f3\"> </span>Policies including choice of bank, opening of bank accounts and repatriation of funds must be agreed with Group Treasury. The Group has not recorded impairments against cash or cash equivalents, nor have any recoverability issues been identified with such balances.<span class=\"_ _2f3\"> </span>h) Liquidity risk<span class=\"_ _2f3\"> </span>Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with its financial liabilities as they fall due. Group Treasury is responsible for monitoring and managing liquidity and ensures that the Group has sufficient headroom <span class=\"_ _2f3\">in its committed facilities to meet unforeseen or abnormal requirements. The Group also has access to uncommitted facilities to </span>assist with short-term funding requirements.<span class=\"_ _2f3\"> </span>Available headroom is monitored via the use of detailed cash flow forecasts prepared by each business, which are reviewed at least quarterly, or more often, as required. Actual results are compared to budget and forecast each period, and variances investigated and explained. Particular focus is given to management of working capital.<span class=\"_ _2f3\"> </span>The Board\u2019s treasury policies are in place to maintain a strong capital base and manage the Group\u2019s balance sheet to ensure long-term financial stability. This includes maintaining access to significant total liquidity comprised of both cash and undrawn committed credit <span class=\"_ _2f3\">facilities. These policies are the basis for investor, creditor and market confidence and enable the successful development of the </span>business.<span class=\"_ _2f3\"> </span>Details of the Group\u2019s borrowing facilities are given in section i) on page 176.<span class=\"_ _2f3\"> </span>The following table analyses the contractual undiscounted cash flows relating to financial liabilities at the balance sheet date and compares them to carrying amounts:<span class=\"_ _2f3\"> </span>2023<span class=\"_ _2f3\"> </span>Note<span class=\"_ _2f3\"> </span>Due within<span class=\"ls2\"> </span>6 months<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>6 months<span class=\"ls2\"> </span>and 1 year<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>1 and 2<span class=\"ls2\"> </span>years<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>2 and 5<span class=\"ls2\"> </span>years<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due after<span class=\"ls2\"> </span>5 years<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Contracted<span class=\"ls2 ws0\"> </span>amount<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Carrying<span class=\"ls2 ws0\"> </span>amount<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Non-derivative financial liabilities<span class=\"_ _2f3\"> </span>Trade and other payables<span class=\"_ _e0\"> </span><span class=\"ws4\">20<span class=\"_ _4d\"> </span><span class=\"ff1\">(2,380)<span class=\"_ _1b7\"> </span>(68)<span class=\"_ _fa\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _55\"> </span></span><span class=\"ff1 ws4\">(2,448)<span class=\"_ _111\"> </span>(2,448)<span class=\"_ _2f3\"> </span></span>Unsecured loans and overdrafts<span class=\"_ _6f\"> </span><span class=\"ws4\">19<span class=\"_ _126\"> </span><span class=\"ff1\">(80)<span class=\"_ _190\"> </span>(101)<span class=\"_ _1b7\"> </span>(13)<span class=\"_ _cd\"> </span>(30)<span class=\"_ _190\"> </span>(460)<span class=\"_ _190\"> </span>(684)<span class=\"_ _190\"> </span>(562)<span class=\"_ _2f3\"> </span></span></span>Lease liabilities<span class=\"_ _28d\"> </span><span class=\"ws4\">10<span class=\"_ _1f7\"> </span><span class=\"ff1\">(197)<span class=\"_ _8a\"> </span>(210)<span class=\"_ _190\"> </span>(406)<span class=\"_ _111\"> </span>(1,057)<span class=\"_ _111\"> </span>(2,074)<span class=\"_ _9\"> </span>(3,944)<span class=\"_ _111\"> </span>(3,160)<span class=\"_ _2f3\"> </span></span></span>Deferred consideration<span class=\"_ _91\"> </span><span class=\"ws4\">21<span class=\"_ _16a\"> </span><span class=\"ff1\">(2)<span class=\"_ _72\"> </span>(1)<span class=\"_ _41\"> </span>(3)<span class=\"_ _fa\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _5f\"> </span></span><span class=\"ff1 ws4\">(6)<span class=\"_ _72\"> </span>(6)<span class=\"_ _2f3\"> </span></span>Derivative financial liabilities<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Currency derivatives (excluding cross-<span class=\"_ _2f3\"> </span></span>currency swaps) (net payments)<span class=\"_ _95\"> </span><span class=\"ff1 ws4\">(4)<span class=\"_ _fa\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _5f\"> </span></span><span class=\"ff1 ws4\">(3)<span class=\"_ _fa\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _fa\"> </span></span><span class=\"ff1 ws4\">(7)<span class=\"_ _cd\"> </span>(10)<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Commodity derivatives (net payments)<span class=\"_ _ba\"> </span></span><span class=\"ff1\">(46)<span class=\"_ _72\"> </span>(5)<span class=\"_ _41\"> </span>(1)<span class=\"_ _fa\"> </span></span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _58\"> </span></span><span class=\"ff1\">(52)<span class=\"_ _cd\"> </span>(52)<span class=\"_ _2f3\"> </span></span>Total financial liabilities<span class=\"_ _ac\"> </span><span class=\"ws4\">(2,709)<span class=\"_ _8a\"> </span>(385)<span class=\"_ _190\"> </span>(423)<span class=\"_ _9\"> </span>(1,090)<span class=\"_ _111\"> </span>(2,534)<span class=\"_ _111\"> </span>(7,141)<span class=\"_ _111\"> </span>(6,238)<span class=\"_ _2f3\"> </span></span>2022<span class=\"_ _2f3\"> </span>Note<span class=\"_ _2f3\"> </span>Due within<span class=\"ls2\"> </span>6 months<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>6 months<span class=\"ls2\"> </span>and 1 year<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>1 and 2<span class=\"ls2\"> </span>years<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due<span class=\"ls2 ws0\"> </span>between<span class=\"ls2 ws0\"> </span>2 and 5<span class=\"ls2\"> </span>years<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Due after<span class=\"ls2\"> </span>5 years<span class=\"ls2\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Contracted<span class=\"ls2 ws0\"> </span>amount<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Carrying<span class=\"ls2 ws0\"> </span>amount<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Non-derivative financial liabilities<span class=\"_ _2f3\"> </span>Trade and other payables<span class=\"_ _e0\"> </span><span class=\"ws4\">20<span class=\"_ _47\"> </span>(2,623)<span class=\"_ _94\"> </span>(28)<span class=\"_ _fa\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _188\"> </span></span><span class=\"ws4\">(2,651)<span class=\"_ _83\"> </span>(2,651)<span class=\"_ _2f3\"> </span></span>Secured loans<span class=\"_ _28e\"> </span><span class=\"ws4\">19<span class=\"_ _c7\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _126\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _fa\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _126\"> </span></span><span class=\"ws4\">(1)<span class=\"_ _26\"> </span>(1)<span class=\"_ _2f3\"> </span></span>Unsecured loans and overdrafts<span class=\"_ _6f\"> </span><span class=\"ws4\">19<span class=\"_ _72\"> </span>(153)<span class=\"_ _94\"> </span>(17)<span class=\"_ _29\"> </span>(103)<span class=\"_ _94\"> </span>(31)<span class=\"_ _f1\"> </span>(470)<span class=\"_ _29\"> </span>(774)<span class=\"_ _f1\"> </span>(636)<span class=\"_ _2f3\"> </span></span>Lease liabilities<span class=\"_ _28d\"> </span><span class=\"ws4\">10<span class=\"_ _41\"> </span>(197)<span class=\"_ _f1\"> </span>(214)<span class=\"_ _29\"> </span>(409)<span class=\"_ _83\"> </span>(1,115)<span class=\"_ _83\"> </span>(2,400)<span class=\"_ _83\"> </span>(4,335)<span class=\"_ _21\"> </span>(3,252)<span class=\"_ _2f3\"> </span></span>Deferred consideration<span class=\"_ _91\"> </span><span class=\"ws4\">21<span class=\"_ _40\"> </span>(4)<span class=\"_ _94\"> </span>(12)<span class=\"_ _26\"> </span>(1)<span class=\"_ _d4\"> </span>(3)<span class=\"_ _48\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _aa\"> </span></span><span class=\"ws4\">(20)<span class=\"_ _94\"> </span>(20)<span class=\"_ _2f3\"> </span></span>Derivative financial liabilities<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Currency derivatives (excluding cross-<span class=\"_ _2f3\"> </span></span>currency swaps) (net payments)<span class=\"_ _28f\"> </span><span class=\"ws4\">(15)<span class=\"_ _d4\"> </span>(2)<span class=\"_ _26\"> </span>(1)<span class=\"_ _fa\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _aa\"> </span></span><span class=\"ws4\">(18)<span class=\"_ _94\"> </span>(22)<span class=\"_ _2f3\"> </span></span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Commodity derivatives (net payments)<span class=\"_ _9a\"> </span></span>(170)<span class=\"_ _d4\"> </span>(1)<span class=\"_ _26\"> </span>(2)<span class=\"_ _fa\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _85\"> </span></span>(173)<span class=\"_ _f1\"> </span>(173)<span class=\"_ _2f3\"> </span>\u2022 <span class=\"_ _1e\"> </span><span class=\"ws0\">Interest rate derivatives (net payments)<span class=\"_ _10d\"> </span></span>(3)<span class=\"_ _fa\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _e7\"> </span>\u2013<span class=\"_ _96\"> </span>\u2013<span class=\"_ _48\"> </span></span>(3)<span class=\"_ _26\"> </span>(3)<span class=\"_ _2f3\"> </span>Total financial liabilities<span class=\"_ _290\"> </span><span class=\"ff3 ws4\">(3,165)<span class=\"_ _f1\"> </span>(275)<span class=\"_ _29\"> </span>(516)<span class=\"_ _83\"> </span>(1,149)<span class=\"_ _83\"> </span>(2,870)<span class=\"_ _83\"> </span>(7,975)<span class=\"_ _21\"> </span>(6,758)<span class=\"_ _2f3\"> </span></span>The above tables do not include forecast data for liabilities which may be incurred in the future but which were not contracted <span class=\"_ _2f3\">at 16 September 2023.<span class=\"_ _2f3\"> </span></span>The principal reasons for differences between carrying values and contractual undiscounted cash flows are coupon payments on <span class=\"_ _2f3\">the fixed rate debt to which the Group is already committed, future interest payments on the Group\u2019s lease liabilities, and cash flows </span>on derivative financial instruments which are not aligned with their fair value.<span class=\"_ _2f3\"> </span>i) Borrowing facilities<span class=\"_ _2f3\"> </span>The Group has substantial borrowing facilities available to it. The undrawn committed facilities at 16 September 2023 amounted to \u00a31,516m (2022 \u2013 \u00a31,567m):<span class=\"_ _2f3\"> </span>2023<span class=\"_ _b5\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>Facility<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Drawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Undrawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Facility<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Drawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Undrawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Committed Revolving Credit Facility<span class=\"_ _2b\"> </span><span class=\"ff1 ws4\">1,500<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _22\"> </span></span><span class=\"ff1 ws4\">1,500<span class=\"_ _48\"> </span><span class=\"ff3\">1,500<span class=\"_ _8d\"> </span></span></span><span class=\"ls2\">\u2013<span class=\"_ _22\"> </span></span><span class=\"ws4\">1,500<span class=\"_ _2f3\"> </span></span>Public Bond due in 2034<span class=\"_ _277\"> </span><span class=\"ff1 ws4\">390<span class=\"_ _3c\"> </span>390<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _3b\"> </span></span><span class=\"ws4\">390<span class=\"_ _3c\"> </span>390<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span>US private placement<span class=\"_ _e6\"> </span><span class=\"ff1 ws4\">81<span class=\"_ _40\"> </span>81<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _3f\"> </span></span><span class=\"ws4\">87<span class=\"_ _40\"> </span>87<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _2f3\"> </span></span>Illovo<span class=\"_ _1b4\"> </span><span class=\"ff1\">29<span class=\"_ _c4\"> </span>15<span class=\"_ _40\"> </span>14<span class=\"_ _3f\"> </span></span>77<span class=\"_ _40\"> </span>12<span class=\"_ _40\"> </span>65<span class=\"_ _2f3\"> </span>Other<span class=\"_ _291\"> </span><span class=\"ff1 ls2 ws0\">2<span class=\"_ _45\"> </span><span class=\"ff3\">\u2013<span class=\"_ _b0\"> </span></span>2<span class=\"_ _226\"> </span><span class=\"ff3\">9<span class=\"_ _b0\"> </span>7<span class=\"_ _1ea\"> </span>2<span class=\"_ _2f3\"> </span></span></span>2,002<span class=\"_ _3c\"> </span>486<span class=\"_ _22\"> </span>1,516<span class=\"_ _126\"> </span><span class=\"ff3\">2,063<span class=\"_ _3c\"> </span>496<span class=\"_ _22\"> </span>1,567<span class=\"_ _2f3\"> </span></span>Uncommitted facilities available at 16 September 2023 were:<span class=\"_ _2f3\"> </span>2023<span class=\"_ _b5\"> </span><span class=\"ff3 fcc\">2022<span class=\"_ _2f3\"> </span></span>Facility<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Drawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Undrawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Facility<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Drawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Undrawn<span class=\"ls2 ws0\"> </span>\u00a3m<span class=\"_ _2f3\"> </span>Illovo<span class=\"_ _282\"> </span><span class=\"ff1\">115<span class=\"_ _40\"> </span>50<span class=\"_ _40\"> </span>65<span class=\"_ _3b\"> </span></span>188<span class=\"_ _40\"> </span>99<span class=\"_ _40\"> </span>89<span class=\"_ _2f3\"> </span>Azucarera<span class=\"_ _1db\"> </span><span class=\"ff1\">33<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">1<span class=\"_ _c4\"> </span></span>32<span class=\"_ _3f\"> </span></span>36<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">2<span class=\"_ _40\"> </span></span>34<span class=\"_ _2f3\"> </span>China<span class=\"_ _292\"> </span><span class=\"ff1\">35<span class=\"_ _45\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _40\"> </span></span>35<span class=\"_ _8d\"> </span></span>39<span class=\"_ _8d\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _c4\"> </span></span>39<span class=\"_ _2f3\"> </span>Moneymarket lines<span class=\"_ _25d\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _3b\"> </span></span><span class=\"ws4\">100<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _3c\"> </span></span><span class=\"ws4\">100<span class=\"_ _2f3\"> </span></span>Other<span class=\"_ _293\"> </span><span class=\"ff1\">180<span class=\"_ _40\"> </span>25<span class=\"_ _3c\"> </span>155<span class=\"_ _3b\"> </span></span>162<span class=\"_ _40\"> </span>40<span class=\"_ _3c\"> </span>122<span class=\"_ _2f3\"> </span>363<span class=\"_ _40\"> </span>76<span class=\"_ _3c\"> </span>287<span class=\"_ _3b\"> </span><span class=\"ff3\">525<span class=\"_ _3c\"> </span>141<span class=\"_ _3c\"> </span>384<span class=\"_ _2f3\"> </span></span>In addition to the above facilities there are also \u00a3149m (2022 \u2013 \u00a3114m) of undrawn and available credit lines for the purposes of issuing letters of credit and guarantees in the normal course of business.<span class=\"_ _2f3\"> </span>The Group has issued a public bond of \u00a3400m due in 2034. Included are deferred financing costs totalling \u00a310m which have been capitalised against the bond and are to be amortised over its term.<span class=\"_ _2f3\"> </span><span class=\"_ _2f3\">Uncommitted bank borrowing facilities are normally reaffirmed by the banks annually, although they can be withdrawn at any time.<span class=\"_ _2f3\"> </span></span>Refer to note 9 for details of the Group\u2019s capital commitments and to note 27 for a summary of the Group\u2019s guarantees.<span class=\"_ _2f3\"> </span><span class=\"_ _2f3\">An assessment of the Group\u2019s current liquidity position is given in the Financial Review on pages 36 to 39.<span class=\"_ _2f3\"> </span></span>j) Capital management<span class=\"_ _2f3\"> </span>The capital structure of the Group is presented in the consolidated balance sheet. For the purpose of the Group\u2019s capital management, capital includes issued capital and all other reserves attributable to equity shareholders, totalling \u00a311,093m (2022 \u2013 \u00a311,448m). <span class=\"_ _2f3\">The consolidated statement of changes in equity provides details on equity and note 19 provides details of loans and overdrafts. </span>Short- and medium-term funding requirements are provided by a variety of loan and overdraft facilities, both committed and uncommitted, with a range of counterparties and maturities. Longer-term debt funding is sourced from the 2034 Public Bond and committed revolving credit facilities.<span class=\"_ _2f3\"> </span>The Board\u2019s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to enable successful future development of the business. The financial leverage policy is that, in the ordinary course of business, the Board prefers to see the Group\u2019s ratio of net debt including lease liabilities to Adjusted EBITDA to be well under 1.5 times at each half year and year end reporting date. The Board monitors return on capital by division and determines the overall level of dividends payable to shareholders.<span class=\"_ _2f3\"> </span>From time to time the trustee of the Employee Share Ownership Plan Trust purchases the Company\u2019s shares in the market to satisfy awards under the Group\u2019s incentive plans. Once purchased, shares are not sold back into the market. The Group does not have <span class=\"_ _2f3\">a defined share buy-back plan.<span class=\"_ _2f3\"> </span></span>There were no changes to the Group\u2019s approach to capital management during the year. Neither the Company nor any of its subsidiaries is subject to externally-imposed capital requirements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-767": {
   "value": "a) Carrying amount and fair values of financial assets and liabilities 2023 \u00a3m 2022 \u00a3m Financial assets Financial assets at amortised cost Cash and cash equivalents 1,457 2,121 Current asset investments \u2013 4 Trade and other receivables 1,568 1,567 Other non-current receivables 31 29 At fair value through other comprehensive income Investments 32 29 At fair value through profit or loss Derivative assets not designated in a cash flow hedging relationship: \u2022  currency derivatives (excluding cross-currency swaps) 11 50 \u2022  commodity derivatives \u2013 3 Designated cash flow hedging relationships Derivative assets designated and effective as cash flow hedging instruments: \u2022  currency derivatives (excluding cross-currency swaps) 40 70 \u2022  cross-currency swaps 24 29 \u2022  interest rate derivatives 4 \u2013 \u2022  commodity derivatives 17 323 Total financial assets 3,184 4,225 Financial liabilities Financial liabilities at amortised cost Trade and other payables (2,448) (2,651) Secured loans \u2013 (1) Unsecured loans and overdrafts (fair value 2023 \u2013 \u00a3470m; 2022 \u2013 \u00a3571m) (562) (636) Lease liabilities (fair value 2023 \u2013 \u00a33,178m; 2022 \u2013 \u00a33,471m) (3,160) (3,252) Deferred consideration (6) (20) At fair value through profit or loss Derivative liabilities not designated in a cash flow hedging relationship: \u2022  currency derivatives (excluding cross-currency swaps) (6) (5) \u2022  commodity derivatives \u2013 (3) Designated net investment hedging relationships Derivative liabilities designated as net investment hedging instruments: \u2022  cross-currency swaps (7) (7) Designated cash flow hedging relationships Derivative liabilities designated and effective as cash flow hedging instruments: \u2022  currency derivatives (excluding cross-currency swaps) (4) (17) \u2022  interest rate derivatives \u2013 (3) \u2022  commodity derivatives (52) (170) Total financial liabilities (6,245) (6,765) Net financial liabilities  (3,061) (2,540) Except where stated, carrying amount is equal to fair value. Valuation of financial instruments carried at fair value Financial instruments carried at fair value on the balance sheet comprise derivatives and investments. The Group classifies these financial instruments using a fair value hierarchy that reflects the relative significance of both objective evidence and subjective judgements on the inputs used in making the fair value measurements: \u2022  Level 1: financial instruments are valued using observable inputs that reflect unadjusted quoted market prices in an active market for identical instruments. An example of an item in this category is a widely traded equity instrument with a normal quoted market price. \u2022  Level 2: financial instruments are valued using techniques based on observable inputs, either directly (i.e. market prices and rates) or indirectly (i.e. derived from market prices and rates). An example of an item in this category is a currency derivative, where forward exchange rates and yield curve data, which are observable in the market, are used to derive fair value. \u2022  Level 3: financial instruments are valued using techniques involving significant unobservable inputs. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-768": {
   "value": "b) Derivatives All derivatives are classified as current on the face of the balance sheet. The table below analyses the carrying amount of derivatives and their contractual/notional amounts, together with an analysis of derivatives by the level in the fair value hierarchy into which their fair value measurement method is categorised. 2023 2022 Contractual/ notional amounts \u00a3m Level 1 \u00a3m Level 2 \u00a3m Total \u00a3m Contractual/ notional amounts \u00a3m Level 1 \u00a3m Level 2 \u00a3m Total \u00a3m Financial assets Currency derivatives  (excluding cross-currency swaps) 2,402 \u2013 51 51 2,193 \u2013 120 120 Cross-currency swaps 84 \u2013 24 24 94 \u2013 29 29 Interest rate derivatives 400 \u2013 4 4 Commodity derivatives  163 5 12 17 439 3 323 326 3,049 5 91 96 2,726 3 472 475 Financial liabilities Currency derivatives  (excluding cross-currency swaps) 626 \u2013 (10) (10) 921 \u2013 (22) (22) Cross-currency swaps 65 \u2013 (7) (7) 68 \u2013 (7) (7) Interest rate derivatives \u2013 \u2013 \u2013 \u2013 400 \u2013 (3) (3) Commodity derivatives 275 (2) (50) (52) 366 \u2013 (173) (173) 966 (2) (67) (69) 1,755 \u2013 (205) (205) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-769": {
   "value": "c) Cash flow hedging reserve The following table identifies the movements in the cash flow hedging reserve during the year, and the periods in which the cash flows are expected to occur. The periods in which the cash flows are expected to impact profit or loss are materially the same. 2023 2022 Currency derivatives (excluding cross- currency) \u00a3m Cross- currency swaps \u00a3m Interest rate derivatives \u00a3m Commodity derivatives \u00a3m Total \u00a3m Currency derivatives (excluding cross- currency) \u00a3m Cross- currency swaps \u00a3m Interest rate derivatives \u00a3m Commodity derivatives \u00a3m Total \u00a3m Opening balance (41) \u2013 2 (115) (154) (14) (1) \u2013 (28) (43) Losses/(gains) recognised in the hedging reserve 73 5 (5) 339 412 (295) (20) 3 (234) (546) Amount removed from the hedging reserve and included in the income statement: \u2022  revenue (6) \u2013 \u2013 (7) (13) 5 \u2013 \u2013 (4) 1 \u2022  cost of sales \u2013 \u2013 \u2013 (132) (132) \u2013 \u2013 \u2013 105 105 \u2022  other financial (income)/expense \u2013 (7) \u2013 \u2013 (7) \u2013 21 \u2013 \u2013 21 Amount removed from the hedging reserve and included in a non-financial asset: \u2022  inventory (52) \u2013 \u2013 (16) (68) 258 \u2013 \u2013 22 280 Deferred tax (2) \u2013 1 (39) (40) 5 \u2013 (1) 24 28 Closing balance (28) (2) (2) 30 (2) (41) \u2013 2 (115) (154) Cash flows are expected to occur: \u2022  within six months (15) \u2013 \u2013 25 10 (36) \u2013 2 (105) (139) \u2022  between six months and one year (13) (2) (2) 4 (13) (6) \u2013 \u2013 (10) (16) \u2022  between one and two years \u2013 \u2013 \u2013 1 1 1 \u2013 \u2013 \u2013 1 (28) (2) (2) 30 (2) (41) \u2013 2 (115) (154) Of the closing balance of \u00a3(2)m, \u00a3(2)m is attributable to equity shareholders and \u00a3nil to non-controlling interests (2022 \u2013 \u00a3(154)m, \u00a3(154)m attributable to equity shareholders and \u00a3nil to non-controlling interests). Of the net movement in the year of \u00a3(152)m, \u00a3(152m is attributable to equity shareholders and \u00a3nil to non-controlling interests (2022 \u2013 \u00a3(111)m, \u00a3(111)m attributable to equity shareholders and \u00a3nil to non-controlling interests). The balance remaining in the commodity cash flow hedge reserve from hedging relationships for which hedge accounting is no longer applied is \u00a33m (2022 \u2013 \u00a31m). The balance in the cost of hedging reserve was not significant at 17 September 2022 or 16 September 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralHedgeAccountingExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-770": {
   "value": "d) Financial risk identification and management The Group is exposed to the following financial risks from the use of financial instruments: \u2022  market risk; and \u2022  credit risk. The Group\u2019s financial risk management process seeks to enable the early identification, evaluation and effective management of key risks facing the business. Risk management policies and governance committees have been established and are reviewed regularly to reflect changes in market conditions and the Group\u2019s activities. The Group, through its policies and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The Group sources and sells products and manufactures goods in many locations around the world. These operations expose the Group to potentially significant price volatility in the financial and commodity markets. Risk management teams have been established to manage this exposure by entering into a range of products, including physical and financial forward contracts, futures, swaps, and, where appropriate, options. These teams work closely with Group Treasury and report regularly to executive management. Treasury activities and commodity hedging are conducted within a clearly defined framework of Board-approved policies and guidelines to manage the Group\u2019s financial and commodity risks. Group Treasury works closely with the Group\u2019s commercial and procurement teams to manage commodity risks. Group Treasury policy seeks to ensure that adequate financial resources are available at all times for the management and development of the Group\u2019s businesses, whilst effectively managing its market risk and credit risk. The Group\u2019s risk management policy explicitly forbids the use of financial or commodity derivatives for speculative purposes. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-771": {
   "value": "f) Market risk Market risk is the risk of movements in the fair value of future cash flows of a financial instrument or forecast transaction as underlying market prices change. The Group is exposed to changes in the market price of commodities, interest rates and foreign exchange rates. These risks are known as \u2018transaction\u2019 (or recognised) exposures and \u2018economic\u2019 (or forecast) exposures. (i) Commodity price risk Commodity price risk arises from the procurement of raw materials and sale of finished goods linked to market indices, the consequent exposure to changes in market prices. The Group purchases a wide range of commodities in the ordinary course of business and has some sales contracts which are linked to financial market indices. Exposure to changes in the market price of certain of these commodities including sugar raws, energy, wheat, edible oils, soya beans, tea, lean hog, cocoa and rice is managed through the use of forward physical contracts and hedging instruments, including futures, swaps and options primarily to convert floating prices to fixed prices. The use of such contracts to hedge commodity exposures is governed by the Group\u2019s risk management policies and is continually monitored by Group Treasury. Commodity derivatives also provide a way to meet customers\u2019 pricing requirements whilst achieving a price structure consistent with the Group\u2019s overall pricing strategy. Some of the Group\u2019s commodity forward contracts are classified as \u2018own use\u2019 contracts, since they are entered into, and continue to be held, for the purposes of the Group\u2019s ordinary operations. In this instance the Group takes physical delivery of the commodity concerned. Own use contracts do not require accounting entries until the commodity purchase actually crystallises. Where possible, other commodity derivatives are accounted for as cash flow hedges (typically with a one-to-one hedge ratio), but there are some commodity derivatives for which the strict requirements of hedge accounting cannot be satisfied. Such commodity derivatives are used only where the business believes they provide an economic hedge of an underlying exposure. These instruments are classified as held for trading and are marked to market through the income statement. The majority of the Group\u2019s forward physical contracts and commodity derivatives have maturities of less than one year. The Group\u2019s sensitivities in respect of commodity derivatives for a +/- 20% movement in underlying commodity prices are \u00a316m (2022 \u2013 \u00a362m) and \u00a3(13)m (2022 \u2013 \u00a3(57)m), respectively. (ii) Interest rate risk Interest rate risk comprises two primary elements: \u2022  interest price risk results from financial instruments bearing fixed interest rates. Changes in floating interest rates therefore affect the fair value of these financial instruments; and \u2022  interest cash flow risk results from financial instruments bearing floating rates. Changes in floating interest rates affect cash flows on interest receivable or payable. The Group\u2019s policy is to manage its mix of fixed and floating rate debt, cash and investments so that a significant change in interest rates does not have a material negative impact on the Group\u2019s cash flows. At 16 September 2023, \u00a3475m (85%) (2022 \u2013 \u00a3487m and 76%) of total debt was subject to fixed rates of interest, the majority of which is the 2034 public bond. Floating rate debt comprises other bank borrowings bearing interest rates for various time periods up to 12 months, by reference to the relevant market rate for the currency and location of the borrowing. The Group\u2019s cash and cash equivalents and current asset investments are subject to floating rates of interest, typically fixed for periods up to 3 months by reference to the relevant market rate for the currency of the cash placing or investment. \u00a3400m of sterling interest rate swaps have been entered into so that the floating interest rate received on an equivalent balance of the Group\u2019s cash and cash equivalents is fixed for the 13-month period to September 2024. (iii) Foreign currency risk The Group conducts business worldwide and consequently in many foreign currencies. As a result, it is exposed to movements in foreign currency exchange rates which affect the Group\u2019s transaction costs. The Group also publishes its financial statements in sterling and is therefore exposed to movements in foreign exchange rates on the translation of the results and underlying net assets of its foreign operations into sterling. Translation risk is discussed in section e) on page 169. Transaction risk Currency transaction exposure occurs where a business makes sales and purchases in a currency other than its functional currency. It also arises where monetary assets and liabilities of a business are not denominated in its functional currency, and where dividends or surplus funds are remitted from overseas. The Group\u2019s policy is to match transaction exposures wherever possible, and to hedge actual exposures and firm commitments as soon as they occur by using forward foreign currency contracts. The Group uses derivatives (principally forward foreign currency contracts) to hedge its exposure to movements in exchange rates on its foreign currency trade receivables and payables. The Group does not seek formal fair value hedge accounting for such transaction hedges. Instead, such derivatives are classified as held for trading and marked to market through the income statement. This offsets the income statement impact of the retranslation of the foreign currency trade receivables and payables. Economic (forecast) risk The Group principally uses forward foreign currency contracts to hedge its exposure to movements in exchange rates on its highly probable forecast foreign currency sales and purchases typically on a rolling 12-month basis. The Group does not formally define the proportion of highly probable forecast sales and purchases to hedge, but agrees an appropriate percentage on an individual basis with each business by reference to the Group\u2019s risk management policies and prevailing market conditions. The Group designates currency derivatives used to hedge its highly probable forecast transactions as cash flow hedges. Under IFRS 9, the spot component is designated in the hedging relationship and forward points and currency basis are excluded and recognised in other comprehensive income \u2013 cost of hedging. The cost of hedging value during the period and at the balance sheet date was not material. The economic relationship is based on critical terms and a one-to-one hedge ratio. To the extent that cash flow hedges are effective, gains and losses are deferred in equity until the forecast transaction occurs, at which point the gains and losses are recycled either to the income statement or to the non-financial asset acquired. The majority of the Group\u2019s currency derivatives have original maturities of less than one year. The Group\u2019s most significant currency transaction exposures are: \u2022  sourcing for Primark \u2013 costs are denominated in a number of currencies, predominantly US dollars, euros and sterling. \u2022  sugar sales in British Sugar to movements in the sterling/euro exchange rate. Elsewhere, a number of businesses make sales and purchase a variety of raw materials in foreign currencies (primarily US dollars and euros), giving rise to transaction exposures. In all other material respects, businesses tend to operate in their functional currencies. The table below illustrates the effects of hedge accounting on the consolidated balance sheet and consolidated income statement by disclosing separately by risk category, and each type of hedge, the details of the associated hedging instrument and hedged item. 2023 Contract notional \u00a3m Carrying amount assets/ (liabilities) \u00a3m Furthest maturity date \u00a3m Hedge ratio % Change in fair  value of hedging instrument used to determine hedge ineffectiveness  \u00a3m Change in fair value of hedged item used to determine hedge effectiveness \u00a3m Current Designated cash flow hedging relationships: \u2022  currency derivatives (excluding cross-currency swaps) 2,024 36 Sep 24 100% 36 (36) \u2022  cross-currency swaps 84 24 Mar 24 100% 6 (6) \u2022  commodity derivatives 427 (35) Sep 24 100% (35) 35 \u2022  interest rate derivatives  400 4 Sep 24 100% 4 (4) Designated net investment hedging relationships: \u2022  currency derivatives (cross-currency swaps) 65 (7) Mar 24 100% \u2013 \u2013 Non-current Designated cash flow hedging relationships: \u2022  currency derivatives (excluding cross-currency swaps) 21 \u2013 Apr 25 100% \u2013 \u2013 \u2022  commodity derivatives  11 \u2013 Feb 25 100% \u2013 \u2013 2022 Contract notional \u00a3m Carrying amount assets/ (liabilities) \u00a3m Furthest maturity date \u00a3m Hedge ratio % Change in fair  value of hedging instrument used to determine hedge ineffectiveness  \u00a3m Change in fair value of hedged item used to determine hedge effectiveness \u00a3m Current Designated cash flow hedging relationships: \u2022  currency derivatives (excluding cross-currency swaps) 2,102 54 Sep 23 100% 54 (54) \u2022  commodity derivatives 739 152 Aug 23 100% 152 (152) \u2022  interest rate derivatives  400 (3) Aug 23 100% (3) 3 Non-current Designated cash flow hedging relationships: \u2022  currency derivatives (excluding cross-currency swaps) 32 (1) Sep 24 100% (1) 1 \u2022  cross-currency swaps 94 29 Mar 24 100% 14 (14) \u2022  commodity derivatives  20 1 Jan 24 100% 1 (1) Designated net investment hedging relationships: \u2022  currency derivatives (cross-currency swaps) 68 (7) Mar 24 100% (3) 3 Hedging relationships are typically based on a one-to-one hedge ratio. The economic relationship between the hedged item and the hedging instrument is analysed on an ongoing basis. Sources of possible ineffectiveness include changes in forecast transactions as a result of timing or value or, in certain cases, different indices linked to the hedged item and the hedging instrument. As at 16 September 2023, \u00a32,045m of forward foreign currency contracts designated as cash flow hedges were outstanding (2022 \u2013 \u00a32,134m), largely in relation to purchases of USD (\u00a31,702m) and sales of EUR (\u00a3203m) with varying maturities up to April 2025. Weighted average hedge rates for these contracts are GBPUSD: 1.264, EURUSD: 1.098 and GBPEUR: 1.145. Weighted average hedge rates for the cross-currency swaps are GBPUSD: 1.70 and GBPEUR: 1.26. Commodity derivatives designated as cash flow hedges related to a range of underlying hedged items, with varying maturities up to February 2025. The analysis of the Group\u2019s foreign currency exposure to financial assets and liabilities by currency of denomination is as follows: 2023 Sterling \u00a3m US dollar \u00a3m Euro \u00a3m Other \u00a3m Total \u00a3m Financial assets Cash and cash equivalents \u2013 264 17 32 313 Trade and other receivables \u2013 50 56 19 125 \u2013 314 73 51 438 Financial liabilities Trade and other payables (17) (381) (41) (6) (445) Unsecured loans and overdrafts \u2013 (81) \u2013 1 (80) (17) (462) (41) (5) (525) Currency derivatives Gross amounts receivable 67 1,890 112 466 2,535 Gross amounts payable (3) (161) (299) (179) (642) 64 1,729 (187) 287 1,893 47 1,581 (155) 333 1,806 2022 Sterling \u00a3m US dollar \u00a3m Euro \u00a3m Other \u00a3m Total \u00a3m Financial assets Cash and cash equivalents 1 78 10 38 127 Trade and other receivables \u2013 55 54 24 133 1 133 64 62 260 Financial liabilities Trade and other payables (29) (512) (38) (17) (596) Unsecured loans and overdrafts \u2013 (90) \u2013 \u2013 (90) (29) (602) (38) (17) (686) Currency derivatives Gross amounts receivable 93 2,143 98 256 2,590 Gross amounts payable (2) (202) (428) (57) (689) 91 1,941 (330) 199 1,901 63 1,472 (304) 244 1,475 The following major exchange rates applied during the year: Average rate Closing rate 2023 2022 2023 2022 US dollar 1.22 1.29 1.24 1.14 Euro 1.15 1.18 1.16 1.14 Sensitivity analysis \u2013 translation impact of non-functional assets and liabilities The following sensitivity analysis illustrates the impact that a 10% strengthening of the Group\u2019s transactional currencies against local functional currencies would have had on profit and equity. The analysis covers currency translation exposures at year end on businesses\u2019 financial assets and liabilities that are not denominated in the functional currencies of those businesses. A similar but opposite impact would be felt on both profit and equity if the Group\u2019s main operating currencies weakened against local functional currencies by a similar amount. The exposure to foreign exchange gains and losses on translating the financial statements of subsidiaries into sterling is not included in this sensitivity analysis, as there is no impact on the income statement, and the gains and losses are recorded directly in the translation reserve in equity (see below for a separate sensitivity). This sensitivity is presented before taxation and non-controlling interests. 10% strengthening against other currencies of 2023 impact on profit for the period \u00a3m 2023 impact on total  equity \u00a3m 2022 impact on profit for the period \u00a3m 2022 impact on total  equity \u00a3m Sterling 1 6 \u2013 6 US dollar 21 164 19 172 Euro (2) (19) (19) (41) Other 29 32 16 22 Sensitivity analysis \u2013 translation of foreign operations profit before tax A second sensitivity analysis calculates the impact on the Group\u2019s profit before tax if the average rates used to translate the results of the Group\u2019s foreign operations into sterling were adjusted to show a 10% strengthening of sterling. A similar but opposite impact would be felt on profit before tax if sterling weakened against the other currencies by a similar amount. 10% strengthening of sterling against 2023 impact on profit for the period \u00a3m 2022 impact on profit for the period \u00a3m US dollar (24) (18) Euro (22) (3) Other (27) (30) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-772": {
   "value": "<div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gsae3\">g) Credit risk<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsae4\">Credit risk is the risk that counterparties to financial transactions can not perform according to the terms of the contract. The Group\u2019s </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsae5\">businesses are principally exposed to counterparty credit risk when dealing with their customers, suppliers, and from financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsae6\">institutions.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsae7\">The immediate credit exposure of financial derivatives is represented by those financial derivatives that have a net positive fair value </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsae8\">by counterparty at 16 September 2023. The Group considers its maximum exposure to credit risk to be:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsae9\">2023<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsaea\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsaeb\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsaec\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaed\">Cash and cash equivalents<span class=\"_ _260\"> </span><span class=\"ff1 ws4\">1,457<span class=\"_ _22\"> </span><span class=\"ff3\">2,121<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaee\">Current asset investments<span class=\"_ _261\"> </span><span class=\"ls2\">\u2013<span class=\"_ _b0\"> </span>4<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaef\">Trade and other receivables<span class=\"_ _262\"> </span><span class=\"ff1 ws4\">1,568<span class=\"_ _22\"> </span><span class=\"ff3\">1,567<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaf0\">Other non-current receivables<span class=\"_ _263\"> </span><span class=\"ff1 ws4\">31<span class=\"_ _40\"> </span><span class=\"ff3\">29<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsaf1\">Investments<span class=\"_ _264\"> </span><span class=\"ff1\">32<span class=\"_ _40\"> </span></span>29<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaf2\">Derivative assets at fair value through profit and loss<span class=\"_ _20e\"> </span><span class=\"ff1 ws4\">11<span class=\"_ _c4\"> </span><span class=\"ff3\">53<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaf3\">Derivative assets in designated cash flow hedging relationships<span class=\"_ _282\"> </span><span class=\"ff1 ws4\">78<span class=\"_ _3c\"> </span><span class=\"ff3\">415<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gsaf4\">3,177<span class=\"_ _22\"> </span><span class=\"ff3\">4,218<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaf5\">The Group uses changes in credit ratings and other metrics to identify significant changes to the financial profile of its counterparties.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gsaf7\">Counterparty risk profile and management<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsaf8\">The table below analyses the Group\u2019s current asset investments, cash equivalents and derivative assets by credit exposure:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gsaf9\">2023<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsafa\">Long-term issuer rating<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gsafb\">Current asset </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsafc\">investments<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsafd\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsafe\">Cash </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsaff\">equivalents<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb00\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb01\">Derivatives<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb02\">Total<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb03\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb04\">Currency </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb05\">derivatives<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb06\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb07\">Cross-currency </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb08\">swaps<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb09\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gsb0a\">Interest rate </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb0b\">swaps<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb0c\">Commodities<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb0d\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsb0e\">AA<span class=\"_ _1c1\"> </span><span class=\"ff1 ls2 ws0\">\u2013<span class=\"_ _c4\"> </span></span><span class=\"ff1\">50<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">2<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span></span>52<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2 ws0 gsb0f\">A<span class=\"_ _d8\"> </span><span class=\"ff1\">\u2013<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">874<span class=\"_ _40\"> </span>39<span class=\"_ _40\"> </span>17<span class=\"_ _b0\"> </span></span>4<span class=\"_ _b0\"> </span>1<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">935<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb10\">Not rated<span class=\"_ _149\"> </span><span class=\"ff1 ls2\">\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">52<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _b0\"> </span>7<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">59<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h27 ff1 fs4 fc0 sc0 ls5 ws4 gsb11\">Total<span class=\"_ _b8\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>976<span class=\"_ _c4\"> </span>41<span class=\"_ _40\"> </span>17<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">4<span class=\"_ _b0\"> </span>8<span class=\"_ _22\"> </span></span>1,046<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gsb12\">2022<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsb13\">Long-term issuer rating<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gsb14\">Current asset </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb15\">investments<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb16\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb17\">Cash </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb18\">equivalents<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb19\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1a\">Derivatives<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1b\">Total<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1c\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1d\">Currency </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1e\">derivatives<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb1f\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb20\">Cross-currency </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb21\">swaps<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb22\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws0 gsb23\">Interest rate </div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb24\">swaps<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb25\">Commodities<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb26\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsb27\">AA<span class=\"_ _1c1\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>299<span class=\"_ _b0\"> </span><span class=\"ls2 ws0\">2<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span></span>10<span class=\"_ _3c\"> </span>311<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2 ws0 gsb28\">A<span class=\"_ _272\"> </span>4<span class=\"_ _3c\"> </span><span class=\"ls5 ws4\">955<span class=\"_ _3c\"> </span>103<span class=\"_ _40\"> </span>22<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _22\"> </span><span class=\"ls5 ws4\">1,084<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsb29\">BBB<span class=\"_ _283\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>157<span class=\"_ _45\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _3c\"> </span></span>157<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsb2a\">BB<span class=\"_ _1c1\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _b0\"> </span>9<span class=\"_ _b0\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _b0\"> </span>9<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls2 ws0 gsb2b\">B<span class=\"_ _d8\"> </span>\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">16<span class=\"_ _45\"> </span></span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _40\"> </span><span class=\"ls5 ws4\">16<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb2c\">Not rated<span class=\"_ _149\"> </span><span class=\"ls2\">\u2013<span class=\"_ _40\"> </span></span><span class=\"ws4\">11<span class=\"_ _45\"> </span></span><span class=\"ls2\">\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _45\"> </span>\u2013<span class=\"_ _3c\"> </span></span><span class=\"ws4\">315<span class=\"_ _3c\"> </span>326<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gsb2d\">Total<span class=\"_ _22f\"> </span><span class=\"ff3 ls2 ws0\">4<span class=\"_ _22\"> </span></span><span class=\"ff3\">1,447<span class=\"_ _3c\"> </span>105<span class=\"_ _40\"> </span>22<span class=\"_ _45\"> </span><span class=\"ls2 ws0\">\u2013<span class=\"_ _3c\"> </span></span>325<span class=\"_ _58\"> </span>1,903<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb2e\">In the current year, we have included cash equivalents in the above disclosure and have re-presented the prior year comparatives </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb2f\"><span class=\"_ _2f3\">on a consistent basis.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws19 gsb30\">Cash of \u00a3481m (2022 \u2013 \u00a3674m) has been excluded from this analysis as the balances are available on demand. The significant majority </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb31\">of cash balances and short-term deposits are held with strong investment-grade banks or financial institutions.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gsb32\">Trade and other receivables<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb33\">Significant concentrations of credit risk are very limited as a result of the Group\u2019s large and diverse customer base. The Group has </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb34\"><span class=\"_ _2f3\">an established credit policy applied by each business under which the credit status of each new customer is reviewed before credit </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb35\"><span class=\"_ _2f3\">is advanced. This includes external credit evaluations where possible and in some cases bank references. Credit limits are established </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb36\">for all significant or high-risk customers, which represent the maximum amount permitted to be outstanding without requiring </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb37\">additional approval from the appropriate level of management. Outstanding debts are continually monitored by each business. Credit </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb38\">limits are reviewed on a regular basis, and at least annually. Customers that fail to meet the Group\u2019s benchmark creditworthiness may </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb39\">only transact on a prepayment basis. Aggregate exposures are monitored at Group level.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3a\">Many customers have been transacting with the Group for many years and the incidence of bad debts has been low. Where </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3b\">appropriate, goods are sold subject to retention of title so that, in the event of non-payment, the Group may have a secured claim. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3c\"><span class=\"_ _2f3\">The Group does not typically require collateral in respect of trade and other receivables.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3d\">The Group provides for impairment of financial assets including trade and other receivables based on known events, and makes a </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3e\">collective provision for losses yet to be identified, based on historical data. The majority of the provision comprises specific amounts.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb3f\">To measure expected credit losses, gross trade receivables are assessed regularly by each business locally with reference to </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb40\">considerations such as the current status of the relationship with the customer, the geographical location of each customer, and days </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb41\">past due (where applicable).<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb42\">Expected losses are determined based on the historical experience of write-offs compared to the level of trade receivables. These </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb43\">historical loss expectations are adjusted for current and forward-looking information where it is identified to be significant. The Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb44\">considers factors such as national economic outlooks and bankruptcy rates of the countries in which its goods are sold to be the most </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb45\">relevant factors. Where the impact of these is assessed as significant, the historical loss expectations are amended accordingly.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb46\">The Group considers credit risk to have significantly increased for debts aged 180 days or over and expects these debts to be </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb47\">provided for in full. Where the Group holds insurance or has a legal right of offset with debtors who are also creditors, the loss </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb48\">expectation is applied only to the extent of the uninsured or net exposure.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb49\">Trade receivables are written off when there is no reasonable expectation of recovery, indicators of which may include the failure </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb4a\"><span class=\"_ _2f3\">of the debtor to engage in a payment plan, and failure to make contractual payments within 180 days past due.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb4c\">The maximum exposure to credit risk for trade and other receivables at the reporting date by geographic region of origin was:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb4d\">2023<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb4e\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb4f\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb50\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsb51\">UK<span class=\"_ _284\"> </span><span class=\"ff1\">584<span class=\"_ _3c\"> </span></span>579<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb52\">Europe &amp; Africa<span class=\"_ _1ee\"> </span><span class=\"ff1 ws4\">398<span class=\"_ _3c\"> </span><span class=\"ff3\">385<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb53\">The Americas<span class=\"_ _285\"> </span><span class=\"ff1 ws4\">216<span class=\"_ _3c\"> </span><span class=\"ff3\">230<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb54\">Asia Pacific<span class=\"_ _286\"> </span><span class=\"ff1 ws4\">370<span class=\"_ _3c\"> </span><span class=\"ff3\">373<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gsb55\">1,568<span class=\"_ _22\"> </span><span class=\"ff3\">1,567<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb56\">Trade receivables can be analysed as follows:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb57\">2023<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb58\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb59\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb5a\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5b\">Not overdue<span class=\"_ _243\"> </span><span class=\"ff1 ws4\">1,157<span class=\"_ _22\"> </span><span class=\"ff3\">1,129<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5c\">Up to one month past due<span class=\"_ _287\"> </span><span class=\"ff1 ws4\">121<span class=\"_ _3c\"> </span><span class=\"ff3\">137<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5d\">Between one and two months past due<span class=\"_ _288\"> </span><span class=\"ff1 ws4\">29<span class=\"_ _40\"> </span><span class=\"ff3\">31<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5e\">Between two and three months past due<span class=\"_ _289\"> </span><span class=\"ff1 ws4\">10<span class=\"_ _40\"> </span><span class=\"ff3\">10<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb5f\">More than three months past due<span class=\"_ _28a\"> </span><span class=\"ff1 ws4\">30<span class=\"_ _40\"> </span><span class=\"ff3\">31<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb60\">Expected loss provision<span class=\"_ _15b\"> </span><span class=\"ff1 ws4\">(28)<span class=\"_ _54\"> </span><span class=\"ff3\">(27)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff1 fs4 fc0 sc0 ls5 ws4 gsb61\">1,319<span class=\"_ _22\"> </span><span class=\"ff3\">1,311<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb62\">Trade receivables are stated net of the following expected loss provision:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb63\">2023<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8f ff1 fs7c fc0 sc0 ls20 ws1a gsb64\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb65\">2022<span class=\"ls2 ws0\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsb66\">\u00a3m<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb67\">Opening balance<span class=\"_ _28b\"> </span><span class=\"ff1 ws4\">27<span class=\"_ _40\"> </span><span class=\"ff3\">24<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb68\">Increase charged to the income statement<span class=\"_ _289\"> </span><span class=\"ff1 ls2\">7<span class=\"_ _b0\"> </span><span class=\"ff3\">6<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb69\">Amounts released<span class=\"_ _28c\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _40\"> </span><span class=\"ff3\">(4)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6a\">Amounts written off<span class=\"_ _1ef\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _40\"> </span><span class=\"ff3\">(1)<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6b\">Effect of movements in foreign exchange<span class=\"_ _223\"> </span><span class=\"ff1 ws4\">(2)<span class=\"_ _d0\"> </span></span><span class=\"ls2\">2<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6c\">Closing balance<span class=\"_ _166\"> </span><span class=\"ff1 ws4\">28<span class=\"_ _40\"> </span><span class=\"ff3\">27<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6d\">No trade receivables were written off directly to the income statement in either year.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6e\">The geographical and business line complexity of the Group, combined with the fact that expected credit loss assessments are all </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb6f\">performed locally, means that it is not practicable to present further analysis of expected credit losses.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb70\">In relation to other receivables not forming part of trade receivables, a similar approach has been taken to assess expected credit </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb71\">losses. No significant expected credit loss has been identified.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb72\">The directors consider that the carrying amount of trade and other receivables approximates fair value.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h27 ff1 fs4 fc1 sc0 ls2 ws0 gsb73\">Cash and cash equivalents<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb74\">Policies including choice of bank, opening of bank accounts and repatriation of funds must be agreed with Group Treasury. The Group </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsb75\">has not recorded impairments against cash or cash equivalents, nor have any recoverability issues been identified with such balances.<span class=\"_ _2f3\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-773": {
   "value": "h) Liquidity risk Liquidity risk is the risk that the Group will encounter difficulty in meeting its obligations associated with its financial liabilities as they fall due. Group Treasury is responsible for monitoring and managing liquidity and ensures that the Group has sufficient headroom in its committed facilities to meet unforeseen or abnormal requirements. The Group also has access to uncommitted facilities to assist with short-term funding requirements. Available headroom is monitored via the use of detailed cash flow forecasts prepared by each business, which are reviewed at least quarterly, or more often, as required. Actual results are compared to budget and forecast each period, and variances investigated and explained. Particular focus is given to management of working capital. The Board\u2019s treasury policies are in place to maintain a strong capital base and manage the Group\u2019s balance sheet to ensure long-term financial stability. This includes maintaining access to significant total liquidity comprised of both cash and undrawn committed credit facilities. These policies are the basis for investor, creditor and market confidence and enable the successful development of the business. Details of the Group\u2019s borrowing facilities are given in section i) on page 176. The following table analyses the contractual undiscounted cash flows relating to financial liabilities at the balance sheet date and compares them to carrying amounts: 2023 Note Due within 6 months \u00a3m Due between 6 months and 1 year \u00a3m Due between 1 and 2 years \u00a3m Due between 2 and 5 years \u00a3m Due after 5 years \u00a3m Contracted amount \u00a3m Carrying amount \u00a3m Non-derivative financial liabilities Trade and other payables 20 (2,380) (68) \u2013 \u2013 \u2013 (2,448) (2,448) Unsecured loans and overdrafts 19 (80) (101) (13) (30) (460) (684) (562) Lease liabilities 10 (197) (210) (406) (1,057) (2,074) (3,944) (3,160) Deferred consideration 21 (2) (1) (3) \u2013 \u2013 (6) (6) Derivative financial liabilities \u2022  Currency derivatives (excluding cross- currency swaps) (net payments) (4) \u2013 \u2013 (3) \u2013 (7) (10) \u2022  Commodity derivatives (net payments) (46) (5) (1) \u2013 \u2013 (52) (52) Total financial liabilities (2,709) (385) (423) (1,090) (2,534) (7,141) (6,238) 2022 Note Due within 6 months \u00a3m Due between 6 months and 1 year \u00a3m Due between 1 and 2 years \u00a3m Due between 2 and 5 years \u00a3m Due after 5 years \u00a3m Contracted amount \u00a3m Carrying amount \u00a3m Non-derivative financial liabilities Trade and other payables 20 (2,623) (28) \u2013 \u2013 \u2013 (2,651) (2,651) Secured loans 19 \u2013 (1) \u2013 \u2013 \u2013 (1) (1) Unsecured loans and overdrafts 19 (153) (17) (103) (31) (470) (774) (636) Lease liabilities 10 (197) (214) (409) (1,115) (2,400) (4,335) (3,252) Deferred consideration 21 (4) (12) (1) (3) \u2013 (20) (20) Derivative financial liabilities \u2022  Currency derivatives (excluding cross- currency swaps) (net payments) (15) (2) (1) \u2013 \u2013 (18) (22) \u2022  Commodity derivatives (net payments) (170) (1) (2) \u2013 \u2013 (173) (173) \u2022  Interest rate derivatives (net payments) (3) \u2013 \u2013 \u2013 \u2013 (3) (3) Total financial liabilities (3,165) (275) (516) (1,149) (2,870) (7,975) (6,758) The above tables do not include forecast data for liabilities which may be incurred in the future but which were not contracted at 16 September 2023. The principal reasons for differences between carrying values and contractual undiscounted cash flows are coupon payments on the fixed rate debt to which the Group is already committed, future interest payments on the Group\u2019s lease liabilities, and cash flows on derivative financial instruments which are not aligned with their fair value. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-774": {
   "value": "j) Capital management The capital structure of the Group is presented in the consolidated balance sheet. For the purpose of the Group\u2019s capital management, capital includes issued capital and all other reserves attributable to equity shareholders, totalling \u00a311,093m (2022 \u2013 \u00a311,448m). The consolidated statement of changes in equity provides details on equity and note 19 provides details of loans and overdrafts. Short- and medium-term funding requirements are provided by a variety of loan and overdraft facilities, both committed and uncommitted, with a range of counterparties and maturities. Longer-term debt funding is sourced from the 2034 Public Bond and committed revolving credit facilities. The Board\u2019s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to enable successful future development of the business. The financial leverage policy is that, in the ordinary course of business, the Board prefers to see the Group\u2019s ratio of net debt including lease liabilities to Adjusted EBITDA to be well under 1.5 times at each half year and year end reporting date. The Board monitors return on capital by division and determines the overall level of dividends payable to shareholders. From time to time the trustee of the Employee Share Ownership Plan Trust purchases the Company\u2019s shares in the market to satisfy awards under the Group\u2019s incentive plans. Once purchased, shares are not sold back into the market. The Group does not have a defined share buy-back plan. There were no changes to the Group\u2019s approach to capital management during the year. Neither the Company nor any of its subsidiaries is subject to externally-imposed capital requirements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-745": {
   "value": "27. Contingencies Litigation and other proceedings against the Group are not considered material in the context of these financial statements. Where Group companies enter into financial guarantee contracts to guarantee the indebtedness of other Group companies, the Group considers these to be insurance arrangements and has elected to account for them as such in accordance with IFRS 4. In this respect, the guarantee contract is treated as a contingent liability until such time as it becomes probable that the relevant Group company issuing the guarantee will be required to make a payment under the guarantee. As at 16 September 2023, Group companies have provided guarantees in the ordinary course of business amounting to \u00a31,724m (2022 \u2013 \u00a31,754m). In 2021, a Thai court ruled in favour of the Group\u2019s Ovaltine business in Thailand in a legal action it brought against one of its suppliers in respect of a contractual dispute. The court concluded that between 2009 and 2019 the supplier had overcharged Ovaltine Thailand and should pay compensation of 2.2 billion Thai baht (\u00a350m; 2022 \u2013 \u00a352m). The relevant contractual relationship between the Group and its supplier terminated at the end of 2019. The Group has not yet recorded an asset in respect of this matter as the defendant is appealing the judgment. Since the balance sheet date, a proclamation from the appeal court in Thailand has been made regarding the appeal by the defendant that reverses the previous judgement that was given in 2021. We are currently reviewing next steps with legal counsel.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-746": {
   "value": "28. Related parties The Group has a controlling shareholder relationship with its parent company, Wittington Investments Limited, with the trustees of the Garfield Weston Foundation and with certain other individuals who hold shares in the Company. Further details of the controlling shareholder relationship are included in note 29. The Group has a related party relationship with its associates and joint ventures (see note 29) and with its directors. In the course of normal operations, related party transactions entered into by the Group have been contracted on an arm\u2019s length basis. Material transactions and year end balances with related parties were as follows: Sub note 2023 \u00a3000 2022 \u00a3000 Charges to Wittington Investments Limited in respect of services provided by the Company and its subsidiary undertakings 985 930 Dividends paid by Associated British Foods plc and received in a beneficial capacity by: (i) trustees of the Garfield Weston Foundation and their close family 1 11,219 12,361 (ii) directors of Wittington Investments Limited who are not trustees of the Foundation and their close family 2,159 2,322 (iii) directors of the Company who are not trustees of the Foundation and are not directors of Wittington Investments Limited 2 89 128 Sales to fellow subsidiary undertakings on normal trading terms 3 18 48 Sales to companies with common key management personnel on normal trading terms 4 9,912 16,891 Amounts due from companies with common key management personnel 4 1,028 2,898 Sales to joint ventures on normal trading terms 40,645 54,111 Sales to associates on normal trading terms 88,753 73,360 Purchases from joint ventures on normal trading terms 482,267 436,467 Purchases from associates on normal trading terms 97,844 13,879 Amounts due from joint ventures 36,986 37,865 Amounts due from associates 8,745 9,151 Amounts due to joint ventures  17,609 30,214 Amounts due to associates 7,161 594 1. The Garfield Weston Foundation (\u2018the Foundation\u2019) is an English charitable trust, established in 1958 by the late W. Garfield Weston. The Foundation has no direct interest in the Company, but as at 16 September 2023 was the beneficial owner of 683,073 shares (2022 \u2013 683,073 shares) in Wittington Investments Limited representing 79.2% (2022 \u2013 79.2%) of that company\u2019s issued share capital and is, therefore, the Company\u2019s ultimate controlling party. At 16 September 2023, the trustees of the Foundation comprised nine grandchildren of the late W. Garfield Weston of whom five are children of the late Garry H. Weston. 2. Details of the directors are given on pages 80 and 81. Their interests, including family interests, in the Company and its subsidiary undertakings are given on page 112 and 114. Key management personnel are considered to be the directors, and their remuneration is disclosed within the Remuneration Report on pages 100 to 115. 3. The fellow subsidiary undertaking is Fortnum and Mason plc. 4. The company with common key management personnel is the George Weston Limited group, in Canada. Amounts due from joint ventures include \u00a332m (2022 \u2013 \u00a329m) of finance lease receivables (see note 14). The remainder of the balance is trading balances. All but \u00a34m (2022 \u2013 \u00a34m) of the finance lease receivables are non-current.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-775": {
   "value": "28. Related parties The Group has a controlling shareholder relationship with its parent company, Wittington Investments Limited, with the trustees of the Garfield Weston Foundation and with certain other individuals who hold shares in the Company. Further details of the controlling shareholder relationship are included in note 29. The Group has a related party relationship with its associates and joint ventures (see note 29) and with its directors. In the course of normal operations, related party transactions entered into by the Group have been contracted on an arm\u2019s length basis. Material transactions and year end balances with related parties were as follows: Sub note 2023 \u00a3000 2022 \u00a3000 Charges to Wittington Investments Limited in respect of services provided by the Company and its subsidiary undertakings 985 930 Dividends paid by Associated British Foods plc and received in a beneficial capacity by: (i) trustees of the Garfield Weston Foundation and their close family 1 11,219 12,361 (ii) directors of Wittington Investments Limited who are not trustees of the Foundation and their close family 2,159 2,322 (iii) directors of the Company who are not trustees of the Foundation and are not directors of Wittington Investments Limited 2 89 128 Sales to fellow subsidiary undertakings on normal trading terms 3 18 48 Sales to companies with common key management personnel on normal trading terms 4 9,912 16,891 Amounts due from companies with common key management personnel 4 1,028 2,898 Sales to joint ventures on normal trading terms 40,645 54,111 Sales to associates on normal trading terms 88,753 73,360 Purchases from joint ventures on normal trading terms 482,267 436,467 Purchases from associates on normal trading terms 97,844 13,879 Amounts due from joint ventures 36,986 37,865 Amounts due from associates 8,745 9,151 Amounts due to joint ventures  17,609 30,214 Amounts due to associates 7,161 594 1. The Garfield Weston Foundation (\u2018the Foundation\u2019) is an English charitable trust, established in 1958 by the late W. Garfield Weston. The Foundation has no direct interest in the Company, but as at 16 September 2023 was the beneficial owner of 683,073 shares (2022 \u2013 683,073 shares) in Wittington Investments Limited representing 79.2% (2022 \u2013 79.2%) of that company\u2019s issued share capital and is, therefore, the Company\u2019s ultimate controlling party. At 16 September 2023, the trustees of the Foundation comprised nine grandchildren of the late W. Garfield Weston of whom five are children of the late Garry H. Weston. 2. Details of the directors are given on pages 80 and 81. Their interests, including family interests, in the Company and its subsidiary undertakings are given on page 112 and 114. Key management personnel are considered to be the directors, and their remuneration is disclosed within the Remuneration Report on pages 100 to 115. 3. The fellow subsidiary undertaking is Fortnum and Mason plc. 4. The company with common key management personnel is the George Weston Limited group, in Canada. Amounts due from joint ventures include \u00a332m (2022 \u2013 \u00a329m) of finance lease receivables (see note 14). The remainder of the balance is trading balances. All but \u00a34m (2022 \u2013 \u00a34m) of the finance lease receivables are non-current.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-4": {
   "value": "Wittington Investments Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-747": {
   "value": "<div class=\"t m0 h4 ff1 fs2 fc1 sc0 ls3 ws0 gsc29\">29. Group entities<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gsc2a\">Control of the Group<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc2b\">The largest group in which the results of the Company are consolidated is that headed by Wittington Investments Limited </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc2c\">(\u2018Wittington\u2019), the accounts of which are available at Companies House, Crown Way, Cardiff CF14 3UZ. It is the ultimate holding </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc2d\">company, is incorporated in Great Britain and is registered in England.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc2e\">At 16 September 2023 Wittington, together with its subsidiary, Howard Investments Limited, held 431<span class=\"_ _d\"></span>,515,108 ordinary shares (2022<span class=\"_ _0\"></span> </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls11 ws0 gsc2f\">\u2013 431,515,108) representing in aggregate 56.2% (2022 \u2013 54.5%) of the total issued ordinary share capital of Associated British Foods plc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc30\">Wittington, and through their control of Wittington, the trustees of the Garfield Weston Foundation (\u2018the Foundation\u2019), are controlling </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc31\">shareholders of the Company. Certain other individuals, including certain members of the Weston family who hold shares in the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc32\">Company (and including two of the Company\u2019s directors, George Weston and Emma Adamo) are, under the Listing Rules, treated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc33\"><span class=\"_ _2f3\">as acting in concert with Wittington and the trustees of the Foundation and are therefore also treated as controlling shareholders </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc34\"><span class=\"_ _2f3\">of the Company. Wittington, the trustees of the Foundation and these individuals together comprise the controlling shareholders </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc35\"><span class=\"_ _2f3\">of the Company and, at 16 September 2023, have a combined interest in approximately 59.8% (2022 \u2013 58.4%) of the Company\u2019s </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc36\">voting rights. Information on the relationship agreement between the Company and its controlling shareholders is set out on pages </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc37\">116 and 117 of the Directors\u2019 Report.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gsc38\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc39\">A list of the Group\u2019s subsidiaries as at 16 September 2023 is given below. The entire share capital of subsidiaries is held within the </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3a\">Group except where ownership percentages are shown. These percentages give the Group\u2019s ultimate interest and therefore allow </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3b\"><span class=\"_ _2f3\">for situations where subsidiaries are owned by partly owned intermediate subsidiaries. Where subsidiaries have different classes of </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3c\">shares, this is largely for historical reasons and the effective percentage holdings given represent both the Group\u2019s voting rights and </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3d\">equity holding. Shares in ABF Investments plc and ABF Investments (No. 2) Limited are held directly by Associated British Foods plc. </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3e\">All other holdings in subsidiaries are owned by members of the Associated British Foods plc group. All subsidiaries are consolidated </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsc3f\"><span class=\"_ _2f3\">in the Group\u2019s financial statements.<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsc40\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsc41\">England &amp; Wales<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsc42\">Weston Centre, 10 Grosvenor Street, London,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsc43\">W1K 4QY, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc44\">A.B. Exploration Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc45\">A.B.F. Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc46\">A.B.F. Nominees Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc47\">A.B.F. Properties Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc48\">AB Agri Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc49\">AB Foods Australia Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4a\">AB Ingredients Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4b\">AB Mauri (UK) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4c\">AB Mauri China Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4d\">AB Mauri Europe Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4e\">AB Sugar China Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc4f\">AB Sugar China Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc50\">AB Sugar China North Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc51\">AB Sugar Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc52\">AB Technology Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc53\">AB World Foods (Holdings) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc54\">AB World Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc55\">ABF (No.1) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc56\">ABF (No.2) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc57\">ABF (No.3) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc58\">ABF BRL Finance Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc59\">ABF Energy Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5a\">ABF Europe Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5b\">ABF European Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5c\">ABF Finance Limited </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5d\">ABF Food Tech Investments Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5e\">ABF Funding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc5f\">ABF Grain Products Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc60\">ABF Green Park Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc61\">ABF Grocery Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc62\">ABF HK Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc63\">ABF Ingredients Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc64\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc65\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc66\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc67\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc68\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc69\">ABF Investments plc<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6a\">ABF Investments (No.2) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6b\">ABF Japan Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6c\">ABF MXN Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6d\">ABF Overseas Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6e\">ABF PM Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc6f\">ABF UK Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc70\">ABF US Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc71\">ABF ZMW Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc72\">ABN (Overseas) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc73\">ABNA Feed Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc74\">ABNA Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc75\">Acetum (UK) Limited (previously Allied Technical </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc76\">Centre Limited)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc77\">Agrilines Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc78\">Allied Bakeries Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc79\">Allied Grain (Scotland) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7a\">Allied Grain (South) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7b\">Allied Grain (Southern) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7c\">Allied Grain Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7d\">Allied Mills (No.1) Limited </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7e\">Allied Mills Limited </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc7f\">Allinson Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc80\">Associated British Foods Pension Trustees Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc81\">Atrium 100 Properties Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc82\">Atrium 100 Stores Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc83\">Atrium 100 Stores Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc84\">B.E. International Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc85\">Banbury Agriculture Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc86\">British Sugar (Overseas) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc87\">British Sugar plc<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc88\">BSO (China) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc89\">Cereal Industries Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc8a\">Cereform Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc8b\">Dairy Consulting Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc8c\">Davjon Food Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc8e\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc8f\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc90\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc91\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsc92\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc93\">Dorset Cereals Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc94\">Eastbow Securities Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc95\">Elsenham Quality Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc96\">Fishers Feeds Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc97\">Fishers Seeds &amp; Grain Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc98\">Food Investments Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc99\">G. Costa (Holdings) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9a\">G. Costa and Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9b\">Germain\u2019s (U.K.) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9c\">Greencoat Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9d\">Greencoat Farm Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9e\">H 5 Limited </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsc9f\">Illovo Sugar Africa Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca0\">John K. King &amp; Sons Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca1\">Kingsgate Food Ingredients Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca2\">KO2 Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca3\">LeafTC Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca4\">Mauri Products Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca5\">Mountsfield Park Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca6\">Natural Vetcare Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca7\">Nutrition Trading (International) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca8\">Nutrition Trading Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsca9\">Patak (Spices) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscaa\">Patak Food Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscab\">Patak\u2019s Breads Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscac\">Patak\u2019s Foods 2008 Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscad\">Premier Nutrition Products Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscae\">Pride Oils Public Limited Company<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscaf\">Primark (U.K.) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb0\">Primark Austria Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb1\">Primark Mode Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb2\">Primark Pension Administration Services Limited </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb3\">(dissolved 24 October 2023)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb4\">Primark Stores Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb5\">Primary Diets Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb6\">Primary Nutrition Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb7\">Pro-Active Nutrition Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb8\">R. Twining and Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscb9\">Reflex Nutrition Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscba\">Roses Nutrition Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscbb\">Seedcote Systems Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscbc\">Serpentine Securities Limited (dissolved </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscbd\">26 September 2023)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscbe\">Shep-Fair Products Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscbf\">Spectrum Aviation Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc0\">Speedibake Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc1\">Sunblest Bakeries Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc2\">The Bakery School Limited (dissolved </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc3\"><span class=\"_ _2f3\">3 October 2023)<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc4\">The Billington Food Group Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc5\">The Home Grown Sugar Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc6\">The Jordans &amp; Ryvita Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc7\">The Natural Sweetness Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc8\">The Roadmap Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscc9\">The Silver Spoon Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscca\">Tip Top Bakeries Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsccb\">Trident Feeds Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsccc\">Twining Crosfield &amp; Co Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsccd\">Vivergo Fuels Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscce\">W. Jordan &amp; Son (Silo) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsccf\">W. Jordan (Cereals) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd0\">Wereham Gravel Company Limited (The)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd1\">Westmill Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd2\">Weston Biscuit Company Limited (The)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd3\">Weston Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd4\">Weston Research Laboratories Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd5\">Worldwing Investments Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscd6\">Vernon House, 40 New North Road, Huddersfield, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscd7\">West Yorkshire HD1 5LS, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscd8\">Proper Nutty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscd9\">Fox Talbot House, Unit 4 Greenways Business Park, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscda\">Bellinger Close, Chippenham, Wiltshire, SN15 1BN </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscdb\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscdc\">National Milk Records Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscdd\">National Livestock Records Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscde\">National Milk Records Trustee Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscdf\">Nordic Star Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsce0\">Northern Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsce1\">1 College Place North, Belfast, BT1 6BG,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsce2\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsce3\">James Neill, Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsce4\">Unit 4, 211 Castle Road, Randalstown, Co. Antrim, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsce5\">BT41 2EB, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsce6\">Jordan Bros. (N.I.) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsce7\">Nutrition Services (International) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsce8\">Vistavet Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsce9\">Scotland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscea\">32 Kelvin Avenue, Hillington Park, Glasgow, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsceb\">G52 4LT, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscec\">National Milk Laboratories Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsced\">180 Glentanar Road, Glasgow, G22 7UP,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscee\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscef\">ABN (Scotland) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscf0\">Miller Samuel LLP, RWF House,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscf1\">5 Renfield Street, Glasgow, G2 5EZ,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscf2\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscf3\">Korway Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscf4\">Korway Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscf5\">Patak\u2019s Chilled Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscf6\">Patak\u2019s Frozen Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gscf7\">Argentina<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscf8\">Mariscal Antonio Jos\u00e9 de Sucre 632 \u2013 2</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gscf9\">nd</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscfa\"> Floor, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gscfb\">Buenos Aires 1428, Argentina<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscfc\">AB Mauri Hispanoamerica S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscfd\">Surgras S.A. (in liquidation)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gscfe\">Compa\u00f1\u00eda Argentina De Levaduras S.A.I.C.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gscff\">Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd00\">Building A, Level 2, 11 Talavera Road,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd01\">North Ryde, NSW 2113, Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd02\">AB Mauri Overseas Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd03\">AB Mauri Pakistan Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd04\">AB Mauri ROW Holdings Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd05\">AB Mauri South America Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd06\">AB Mauri South West Asia Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd07\">AB Mauri Technology &amp; Development Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd08\">AB Mauri Technology Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd09\">AB World Foods Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd0a\">Anzchem Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd0b\">AusPac Ingredients Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd0c\">CCD Animal Health Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd0d\">Dagan Trading Pty. Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd0f\">Food Investments Pty. Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd10\">George Weston Foods (Victoria) Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd11\">George Weston Foods Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd12\">Indonesian Yeast Company Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd13\">Mauri Fermentation Brazil Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd14\">Mauri Fermentation Chile Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd15\">Mauri Fermentation China Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd16\">Mauri Fermentation India Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd17\">Mauri Fermentation Indonesia Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd18\">Mauri Fermentation Malaysia Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd19\">Mauri Fermentation Philippines Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1a\">Mauri Fermentation Vietnam Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1b\">Mauri Yeast Australia Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1c\">N&amp;C Enterprises Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1d\">Serrol Ingredients Pty Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1e\">The Jordans and Ryvita Company Australia Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd1f\">Yumi\u2019s Quality Foods Pty Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd20\">35-37 South Corporate Avenue, Rowville,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd21\">VIC 3178, Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd22\">AB Food &amp; Beverages Australia Pty. Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd23\">170 South Gippsland Highway, Dandenong,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd24\">VIC 3175, Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd25\">ABF Wynyard Park Limited Partnership<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd26\">Austria<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd27\">Wollzeile 11/2. OG, 1010 Vienna, Austria<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd28\">Primark Austria Ltd &amp; Co KG<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd29\">Krottenbachstrasse, 82-88/Stg 1/Top 5, 1190 Vienna, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsd2a\">Austria<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd2b\">Nutrilabs GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd2c\">Bangladesh<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd2d\">Level 13 Shanta Western Tower, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd2e\">Bir Uttam Mir Shawkat Road, 186 Tejgaon I/A, Dhaka </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd2f\">1208, Bangladesh<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd30\">Twinings Ovaltine Bangladesh Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd31\">Belgium<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd32\">Industriepark 2d, 9820 Merelbeke, Belgium<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd33\">AB Mauri Belgium NV<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd34\">Chauss\u00e9e de la Hulpe 177/20, 1170 Bruxelles, Belgium<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd35\">Primark SA<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd36\">Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd37\">Avenida Tiet\u00ea, L-233 Barranca do Rio Tiet\u00ea, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd38\">City of Pederneiras, State of Sao Paulo, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd39\">CEP 17.280-000, Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd3a\">AB Brasil Ind\u00fastria e Com\u00e9rcio de Alimentos Ltda<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd3b\">Alameda Madeira 328, 20</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsd3c\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd3d\"> Floor, Room 2005, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd3e\">Alphaville \u2013 Barueri, Sao Paulo 06454-010, Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd3f\">AB Enzimas Brasil Comercial Ltda<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd40\">Avenida Dra. Ruth Cardoso, n.\u00ba 7.221, 11\u00ba Floor, Room </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd41\">1.101 (parte), Condom\u00ednio Edif\u00edcio Birmann 21, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd42\">Pinheiros, CEP 05425-902, City of S\u00e3o Paulo, State of </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd43\">S\u00e3o Paulo, Brazil </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd44\">AB Vista Brasil Com\u00e9rcio De Alimenta\u00e7\u00e3o </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd45\">Animal Ltda<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd46\">Canada<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd47\">Blake, Cassels &amp; Graydon LLP, 199 Bay Street, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd48\">Suite 4000, Toronto, Ontario M5L 1A9, Canada<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd49\">AB Mauri (Canada) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd4a\">Chile<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd4b\">Miraflores Street No.222, 28 Floor, Santiago, Chile<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd4c\">Calsa Chile Inversiones Limitada<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd4d\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd4e\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd4f\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd50\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd51\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd52\">China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd53\">No.1 Tongcheng Street, A Cheng District, Harbin, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd54\">Heilongjiang Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd55\">AB (Harbin) Food Ingredients Co., Ltd. (in liquidation)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd56\">North Huang He Road, Rudong <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd57\">New Economic Development Zone,<span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd58\">Nantong City, Jiangsu Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd59\">AB Agri Animal Nutrition (Nantong) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd5a\">AB Agri Animal Nutrition (Rudong) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd5b\">No 28. South Shunjin Road, Yintai District, Tongchuan, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd5c\">Shaanxi Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd5d\">AB Agri Animal Nutrition (Shaanxi) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd5e\">Room 7-1068, No. 68 Shijiu Hubei Road, Chunxi Street, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd5f\">Gaochun District, Nanjing City, Jiangsu Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd60\">AB Agri Pumeixin Tech (Jiangsu) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd61\">Chuangxin Road, Tonggu Industry Zone, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd62\">Sandu Town, Tonggu County, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd63\">Jiangxi Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd64\">AB Agri Pumeixin Tech (Jiangxi) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd65\">Room 2802, Raffles City Changning, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd66\">No.1189 Changning Road, Changning District, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd67\">Shanghai, 200051, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd68\">AB Enzymes Trading (Shanghai) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd69\">Room 2803, Raffles City Changning, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd6a\">No.1189 Changning Road, Changning District, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd6b\">Shanghai, 200051, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd6c\">ABNA Management (Shanghai) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd6d\">ABNA Trading (Shanghai) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd6e\">Room 2906 Raffles City Changning, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd6f\">No.1189 Changning Road, Changning District, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd70\">Shanghai, 200051, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd71\">Associated British Foods Holdings (China) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd72\">Unit 006, Room 401, Floor 4, Building 1, No.15 </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd73\">Guanghua Road, Chaoyang District, Beijing, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd74\">AB Mauri (Beijing) Food Sales and </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd75\">Marketing Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd76\">Building 1, 35 Chi Feng Road, Yangpu District, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd77\">Shanghai 200092, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsd78\">AB Mauri Foods (Shanghai) Company Limited<span class=\"_ _125\"> </span><span class=\"fs4 ls5 ws4\">90%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd79\">868 Yongpu Road, Pujiang Town, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd7a\">Minhang District, Shanghai 201112, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd7b\">ABNA (Shanghai) Feed Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd7c\">14 Juhai Road, Jinghai Development Zone, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd7d\">Tianjin, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd7e\">ABNA (Tianjin) Feed Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd7f\">Shu Shan Modern Industrial Zone of Shou County, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd80\">Huainan City, Anhui Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd81\">ABNA Feed (Anhui) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd82\">145 Xincheng Road, Tengao Economic Development </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd83\">Zone, Anshan, Liaoning 114225, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd84\">ABNA Feed (Liaoning) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd85\">17 Xiangyang Street, Tu Township, Chayou Qianqi, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd86\">Inner Mongolia, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd87\">Botian Sugar Industry (Chayou Qianqi) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd88\">No.1 Botian Road, Economic Development Zone, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd89\">Zhangbei County, Zhangjiakou City, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd8a\">Hebei Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd8b\">Botian Sugar Industry (Zhangbei) Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd8c\">Room 1110, No.368, Changjiang Road, Nangang </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd8d\">Concentrated District, Economic Development Zone, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd8e\">Harbin, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd8f\">Botian Sugar Industry Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd90\">1 Industrial North Street, Zhangjiakou, Zhangbei County, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd91\">Hebei Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd92\">Hebei Mauri Food Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd94\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd95\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd96\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd97\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsd98\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd99\">8 Lancun Road, Economic and Technical Development </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd9a\">Zone, Minhang, Shanghai 200245, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsd9b\">Shanghai AB Food &amp; Beverages Co., Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd9c\">No.68-1, Shuanglong Road, Fushan District, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsd9d\">Yantai City, Shandong Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsd9e\">Yantai Mauri Yeast Co., Ltd.<span class=\"_ _cf\"> </span><span class=\"fs4 ls5 ws4\">92%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsd9f\">Colombia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsda0\">Cra 35# 34A-64, Palmira, Valle, Colombia </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsda1\">Fleischmann Foods S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsda2\">Czech Republic<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsda3\">N\u00e1dra\u017en\u00ed 523, 349 01 St<span class=\"_ _0\"></span><span class=\"ff51 ls2\">\u0159</span>\u00edbro, Czech Republic<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsda4\">Bodit Tachov s.r.o.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsda5\">Palladium, Na Porici 1079/3a, Prague 1, 110 00, Czech </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsda6\">Republic<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsda7\">Primark Prodejny s.r.o.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsda8\">Denmark<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsda9\">Skjernvej 42, Troestup, 6920 Videb\u00e6k, Denmark </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdaa\">AB Neo A/S </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdab\">Middelfartvej 77, Baaring, 5466 Asperup, Denmark </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdac\">Cowconnect ApS<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdad\">Ecuador<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdae\">Medardo \u00c1ngel Silva 13 y Panam\u00e1, Manzana 12, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdaf\">El Recreo, Eloy Alfaro, Dur\u00e1n, Guayas, Ecuador<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdb0\">ABCALSA S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdb1\">Eswatini<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdb2\">Ubombo Sugar Limited, Old Main Road, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdb3\">Big Bend, Eswatini<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsdb4\">Bar Circle Ranch Limited<span class=\"_ _194\"> </span><span class=\"fs4 ls5 ws4\">60%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsdb5\">Illovo Swaziland Limited<span class=\"_ _6e\"> </span><span class=\"fs4 ls5 ws4\">60%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsdb6\">Moyeni Ranch Limited<span class=\"_ _202\"> </span><span class=\"fs4 ls5 ws4\">60%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsdb7\">Ubombo Sugar Limited<span class=\"_ _76\"> </span><span class=\"fs4 ls5 ws4\">60%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdb8\">Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdb9\">Tykkim\u00e4entie 15b (PO Box 26), Rajam\u00e4ki, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdba\">FI-05200, Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdbb\">AB Enzymes Oy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdbc\">Tykkim\u00e4entie 15b (PO Box 57), Rajam\u00e4ki, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdbd\">FI-05201, Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdbe\">Enzymes Leasing Finland Oy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdbf\">Koskelontie 19 B, Espoo, FI-02920, Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdc0\">Alimetrics Research Oy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdc1\">AB Vista Finland Oy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdc2\">France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdc3\">40/42, avenue Georges Pompidou, 69003, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdc4\">\u00e0 Lyon, France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdc5\">AB Mauri France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdc6\">25 Rue Anatole France, 92300 Levallois-Perret, France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdc7\">Twinings &amp; Co SAS<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdc8\">11 Rue de Milan, 75009, Paris, France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdc9\">ABFI France SAS<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdca\">Centre Commercial R\u00e9gional Cr\u00e9teil Soleil, Niveau 3, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdcb\">101 Avenue du G\u00e9n\u00e9ral de Gaulle, 94000, Cr\u00e9teil,, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsdcc\">France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdcd\">Primark France SAS<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdce\">845 Chemin du Vallon du maire, 13240, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdcf\">Septemes les Vallons, France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdd0\">SPI Pharma SAS<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdd1\">ZAE Via Europa, 3 rue d\u2019Ath\u00e8nes, 34350 Vendres, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsdd2\">France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdd3\">Fytexia Group<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws5 gsdd4\">Fytexia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdd5\">Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdd6\">Feldbergstrasse 78, 64293, Darmstadt, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdd7\">AB Enzymes GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdd8\">Schauenburgerstrasse 116, 24118, Kiel, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdd9\">ICFN AG<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdda\">Wandsbeker Zollstrasse 59, 22041, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsddb\">Hamburg, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsddc\">ABF Deutschland Holdings GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsddd\">Ohly GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdde\">Ohly Grundbesitz GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsddf\">Rheinische Presshefe- und Spritwerke GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsde0\">Kennedyplatz 2, 45127, Essen, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsde1\">Primark Mode Ltd. &amp; Co. KG<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsde2\">Primark Property GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsde3\">Hausinger Strasse 4-8, 40764, Langenfeld, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsde4\">Vital Solutions GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls9 ws0 gsde5\">Westendstrasse 28, 60325, Frankfurt am Main, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsde6\">Wander GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsde7\">Marie-Kahle-Allee 2, D-53113, Bonn, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsde8\">Westmill Foods Europe GmbH<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsde9\">Greece<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdea\">28, Dimitriou Soutsou Str, Athens, GR 115 21, Greece<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdeb\">PSH Teal Single Member S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdec\">Guernsey<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsded\">Dorey Court, Admiral Park, St. Peter Port, GY1 4AT, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsdee\">Guernsey<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdef\">Talisman Guernsey Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsdf0\">Hong Kong<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdf1\">5/F, Manulife Place, 348 Kwun Tong Road, Kowloon, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdf2\">Hong Kong </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdf3\">Associated British Foods Asia Pacific </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdf4\">Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdf5\">Hungary<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdf6\">K\u00e1rolyi utca 12. 3. em., Budapest, 1053, Hungary<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdf7\">Primark \u00dczletek Korl\u00e1tolt Felel\u00f6ss\u00e9gu<span class=\"_ _29b\"></span>\" <span class=\"_ _0\"></span>T\u00e1rsas\u00e1g </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdf8\">(Primark \u00dczletek Kft.)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsdf9\">India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdfa\">#218 &amp; #219, Bommasandra \u2013 Jigani Link Road, Anekal </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdfb\">Taluk, Bangalore, 560105, India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsdfc\">AB Mauri India Private Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdfd\">First Floor, Regent Sunny Side, 80 Ft Road, 8</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsdfe\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsdff\"> Block, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse00\">Koramangala Bengaluru, Karnataka, 560030, India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse01\">SPI Specialties Pharma Private Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse02\">G3/41, New Budge Budge Trunk Road, Old Dakghar, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse03\">Kolkata, West Bengal, 700141, India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse04\">Twinings Private Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse05\">Indonesia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse06\">Wisma GKBI Lt.39, Suite 3901, No.28 Jl. Jend, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse07\">Sudirman, Jakarta, Indonesia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse08\">PT AB Food &amp; Beverages Indonesia (in liquidation)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse09\">Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse0a\">47 Mary Street, Dublin 1, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse0b\">Abdale Finance Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse0c\">Primark Holdings Unlimited Company<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse0d\">Primark Pension Trustees Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse0e\">1 Stokes Place, St. Stephen\u2019s Green, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse0f\">Dublin 2, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse10\">Allied Mills Ireland Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse11\">Unit 5, Hebron House, Macdonagh Junction, Kilkenny, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse12\">R95 T91Y, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse14\">Intellync Technology Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse15\">Arthur Ryan House, 22-24 Parnell Street, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse16\">Dublin 1, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse17\">Primark Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse18\">Primark Austria Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse19\">Primark Mode Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse1a\">13 Classon House, Dundrum Business Park, Dundrum, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse1b\">Dublin 14, D14 W9Y3, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse1c\">Nutritional Advanced Formulas (Ireland) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse1d\">Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse1e\">Viale Monte Nero, 84, 20135, Milan, Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse1f\">AB Agri Italy S.r.l<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse20\">Via Milano 42, 27045, Casteggio, (Pavia), Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse21\">AB Mauri Italy S.p.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse22\">ABF Italy Holdings S.r.l.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse23\">Largo Francesco Richini 2/A, 20122, Milan, Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse24\">Primark Italy S.r.l.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse25\">Via Rizzotto 46, 41126, Modena (MO), Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse26\">Acetaia Fini Modena S.r.l.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse27\">Via Sandro Pertini 440, 401314, Cavezzo (MO), Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse28\">Acetum S.p.A. Societ\u00e0 Benefit<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse29\">Via Garibaldi 84, Magenta, 20013, Milan, Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse2a\">ALP Immobiliare S.r.l.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse2b\">Via Gran Sasso, 33, Corbetta, 20011, Milan, Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse2c\">B Natural S.r.l.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse2d\">Malawi<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse2e\">Illovo House, Churchill Road, Limbe, Malawi<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse2f\">Dwangwa Sugar Corporation Limited<span class=\"_ _29c\"> </span><span class=\"fs4 ls5 ws4\">76%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse30\">Illovo Sugar (Malawi) plc<span class=\"_ _29d\"> </span><span class=\"fs4 ls5 ws4\">76%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse31\">Malawi Sugar Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse32\">Malaysia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse33\">Unit 30-01, Level 30, Tower A, Vertical Business Suite, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse34\">Avenue 3, Bangsar South, No.8, 59200 Jalan Kerinchi, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse35\">Kuala Lumpur, Malaysia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse36\">AB Mauri Malaysia Sdn. Bhd.<span class=\"_ _7b\"> </span><span class=\"fs4 ls5 ws4\">52%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse37\">Malta<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse38\">171 Old Bakery Street, Valletta, VLT 1455, Malta<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse39\">Relax Limited<span class=\"_ _9f\"> </span><span class=\"fs4 ls5 ws4\">70%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse3a\">Mauritius<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gse3b\">10<span class=\"_ _2f3\"> </span></div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gse3c\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse3d\"> Floor, Standard Chartered Tower, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse3e\">19 Cybercity, Ebene, Mauritius<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse3f\">Illovo Group Financing Services<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse40\">Illovo Group Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse41\">Illovo Group Marketing Services Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse42\">Kilombero Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse43\">Sucoma Holdings Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse44\">Mexico<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse45\">Paseo de la Reforma 1015, Piso 6, Suite/Oficina </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse46\">06W123, Colonia Lomas de Santa Fe, Delegaci\u00f3n </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse47\">Cuajimalpa de Morelos, Mexico City, 05348, Mexico<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse48\">AB CALSA S.A. de C.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse49\">Avenida Javier Barros Sierra 495, piso 7 oficina 07-102, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse4a\">Col. Santa Fe, Alvaro Obreg\u00f3n, Ciudad de M\u00e9xico, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse4b\">01219, M\u00e9xico<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse4c\">ACH Foods Mexico, S. de R.L. de C.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse4d\">Mozambique<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse4e\">KM75 EN1, Ma\u00e7iana, Distrito de Manhi\u00e7a, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse4f\">Provincia de Maputo, Mozambique<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse50\">Maragra A\u00e7ucar, S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse51\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse52\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse53\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse54\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse55\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse56\">Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse57\">Mijlweg 77, 3316 BE, Dordrecht, Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse58\">AB Mauri Netherlands B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse59\">AB Mauri Netherlands European Holdings B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse5a\">Foods International Holding B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse5b\">Van Oldenbarneveltplaats 36, 3012 AH, Rotterdam, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gse5c\">Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse5d\">Primark Fashion B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse5e\">Primark Netherlands B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse5f\">Primark Stil B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse60\">Weena 505, 3013AL Rotterdam, Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse61\">AB Vista Europe B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse62\">7122 JS Aalten, Dinxperlosestraatweg 122, Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse63\">Germains Seed Technology B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse64\">Oude Kerkstraat 55 4878 AK, Etten-Leur, Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse65\">Mauri Technology B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse66\">Laarderhoogtweg 25, 1101 EB Amsterdam, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gse67\">Netherlands<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse68\">Westmill Foods Europe B.V.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gse69\">New Zealand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse6a\">Building 3, Level 2, Central Business Park, 666 Great </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse6b\">South Road, Ellerslie, Auckland 1051, New Zealand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse6c\">Allied Foods (NZ) Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse6d\">AusPac Ingredients NZ Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse6e\">George Weston Foods (NZ) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse6f\">57 Forge Road, Silverdale 0932 New Zealand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse70\">Dad\u2019s Pies Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse71\">Nigeria<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse72\">23 Oba Akinjobi Street, GRA, Ikeja, Lagos, Nigeria<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse73\">Twinings Ovaltine Nigeria Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse74\">Pakistan<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse75\">21KM Ferozepur Road, 2 KM Hadyara Drain, Lahore, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gse76\">Pakistan<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse77\">AB Mauri Pakistan (Private) Limited<span class=\"_ _29e\"> </span><span class=\"fs4 ls5 ws4\">60%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse78\">Peru<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse79\">Av. Republica de Argentina No.1227, Z.I. La Chalaca, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse7a\">Callao, Peru<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse7b\">Calsa Per\u00fa S.A.C.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse7c\">Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse7d\">86 E Rodriguez Jr. Ave., Ugong Norte, QC,1604, Pasig </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse7e\">City, Metro Manila, Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse7f\">AB Food &amp; Beverages Philippines, Inc.<span class=\"_ _6b\"> </span><span class=\"fs4 ls5 ws4\">99%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse80\">1201-1202 Prime Land Building, Market Street, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse81\">Madrigal Business Park, Ayala Alabang, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse82\">Muntinlupa,1770, Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse83\">AB Mauri Philippines, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse84\">Poland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse85\">Przemys\u0142owa 2, 67-100 Nowa S\u00f3l, Lubuskie, Poland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse86\">AB Foods Polska Sp\u00f3lka z ograniczona </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse87\">odpowiedzialnoscia (AB Foods Polska Sp. z.o.o.)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse88\">Towarowa 28,00-839 Warsaw, Poland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse89\">Primark Sklepy spolka z ograniczona </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse8a\">odpowiedzialnoscia (Primark Sklepy Sp. z.o.o)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse8c\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse8d\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse8e\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse8f\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gse90\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse91\">ul. Rabowicka 29/31, 62-020, Swarz<span class=\"ff51 ls2\">\u0119<span class=\"_ _1d\"></span><span class=\"ff29 ls7\">dz \u2013 Jasin, Poland </span></span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse92\">R. Twining and Company Sp\u00f3\u0142ka z ograniczona </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse93\">odpowiedzialnoscia (R. Twining and Company <span class=\"ls2\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse94\">Sp. z.o.o.)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse95\">ul. G\u0142\u00f3wna 3A, Bruszczewo, 64-030, <span class=\"ff51 ls2\">\u015a<span class=\"_ _1d\"></span><span class=\"ff29 ls7\">migiel, Poland<span class=\"_ _2f3\"> </span></span></span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse96\">AB Neo Polska spolka z ograniczona </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse97\">odpowiedzialnoscia (AB Neo Polska Sp. z.o.o)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse98\">(previously AB Agri Polska Sp. z.o.o.)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gse99\">Portugal<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse9a\">Avenida Salvador Allende, n.\u00ba 99, Oeiras, Juli\u00e3o da </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse9b\">Barra, Pa\u00e7o de Arcos e Caxias, 2770-157, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse9c\">Paco de Arcos, Portugal<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gse9d\">AB Mauri Portugal, S.A.<span class=\"_ _1a7\"> </span><span class=\"fs4 ls5 ws4\">96%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gse9e\">Rua Castilho 50, 1250-071, Lisbon, Portugal<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gse9f\">Lojas Primark Portugal \u2013 Exploracao, Gestao e </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsea0\">Administracao de Espacos Comerciais S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsea1\">Romania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsea2\">District 1, 165 Calea Floreasca, One Tower, 12</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsea3\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsea4\"> Floor, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsea5\">Bucharest, Romania </div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsea6\">Primark Magazine S.R.L. (previously P.S.R. Indigo)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsea7\">Rwanda<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsea8\">Nyarugenge District, Nyarugenge Sector, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsea9\">Kigali City, Rwanda<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseaa\">Illovo Sugar (Kigali) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gseab\">Singapore<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseac\">80 Robinson Road, #02-00, 068898 Singapore<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsead\">AB Mauri Investments (Asia) Pte Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseae\">112 Robinson Road #05-01, 068902 Singapore<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseaf\">AB Vista Asia Pte. Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gseb0\">Slovakia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseb1\">Staromestska 3, 811 03 Bratislava \u2013 Stare Mesto, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gseb2\">Slovakia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseb3\">Primark Slovakia s.r.o.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gseb4\">Slovenia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseb5\">Bleiweisova cesta 30, Ljubljana, 1000, Slovenia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseb6\">Primark Trgovine, trgovsko podjetje, d.o.o.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gseb7\">South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseb8\">1 Nokwe Avenue, Ridgeside, Umhlanga Rocks, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseb9\">Kwazulu Natal, 4320, South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseba\">CGS Investments (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsebb\">East African Supply (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsebc\">Glendale Sugar (Pty) Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsebd\">Illovo Distributors (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsebe\">Illovo Sugar (South Africa) Proprietary Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsebf\">Illovo Sugar Africa Proprietary Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec0\">Illprop (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec1\">Lacsa (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsec2\">70%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec3\">Noodsberg Sugar Company (Pty) Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec4\">Reynolds Brothers (Pty) Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec5\">S.A. Sugar Distributors (Pty) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsec6\">Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsec7\">Calle Cardenal Marcelo Sp\u00ednola, 42, 28016, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsec8\">Madrid, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsec9\">AB Azucarera Iberia, S.L. Sociedad Unipersonal<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseca\">AB Vista Iberia, S.L.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsecb\">Calle Levadura, 5 14710, Villarrubia, C\u00f3rdoba, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsecc\">AB Mauri Food, S.A<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsecd\">AB Mauri Spain, S.L.U.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsece\">ABF Iberia Holding S.L.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsecf\">C/Escultor Coomonte n\u00ba. 2, Entreplanta, Benavente, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed0\">Zamora, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsed1\">Agroteo S.A.<span class=\"_ _29f\"> </span><span class=\"fs4 ls5 ws4\">53%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed2\">Calle Comunidad de Murcia, Parcela LIE-1-03, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed3\">Plataforma Logistica de Fraga, 22520, Huesca, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsed4\">Alternative Swine Nutrition, S.L.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed5\">Calle Escoles Pies 49, Planta Baja, 08017 Barcelona, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsed6\">Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsed7\">DR Healthcare Espa\u00f1a, S.L.U.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed8\">Avienda Virgen de Montserrat, 44 Castelloli, 08719, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsed9\">Barcelona, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseda\">Germains Seed Technology, S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsedb\">Plaza Pablo Ruiz Picasso S/N, Torre Picasso, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsedc\">Planta 37, Madrid, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsedd\">Illovo Sugar Espana, S.L.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsede\">Gran Via, 32 5o 28013, Madrid, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsedf\">Primark Tiendas, S.L.U.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsee0\">8, 2 Calle Via Servicio I, 2 CP, 19190 Torija, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsee1\">Guadalajara, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsee2\">Primark Logistica, S.L. Sociedad Unipersonal<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsee3\">Sri Lanka<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsee4\">124 Templers Road, Mount Lavinia, Sri Lanka<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsee5\">AB Mauri Lanka (Private) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsee6\">Sweden<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsee7\">Retzius v\u00e4g 8, 171 65, Solna, Sweden<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsee8\">Larodan AB<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsee9\">Switzerland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseea\">Fabrikstrasse 10, CH-3176, Neuenegg, Switzerland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseeb\">Wander AG<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gseec\">Taiwan<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseed\">3F-1, No. 161, Sec 4, Nanking E Rd, Taipei City 104, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gseee\">Taiwan (Province of China)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gseef\">AB Food and Beverages Taiwan, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsef0\">Tanzania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsef1\">Msolwa Mill Office, Kidatau, Kilombero District, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsef2\">Tanzania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsef3\">Illovo Distillers (Tanzania) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsef4\">Illovo Tanzania Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsef5\">Kilombero Sugar Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsef6\">75%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsef7\">Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsef8\">11</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsef9\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsefa\"> Floor, 2535 Sukhumvit Road, Kwaeng Bangchak, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsefb\">Khet Prakhanong, Bangkok, 10260, Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsefc\">AB Food &amp; Beverages (Thailand) Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsefd\">ABF Holdings (Thailand) Ltd.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsefe\">1 Empire Tower, 24</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gseff\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf00\"> Floor, Unit 2412-2413, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf01\">South Sathorn Road, Yannawa, Sathorn, Bangkok, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf02\">10120, Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf03\">AB World Foods Asia Ltd<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf04\">229/110 Moo 1, Teparak Road, T. Bangsaothong, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf05\">A. Bangsaothong, Samutprakarn, 10540, Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf06\">Jasol Asia Pacific Limited (in liquidation)<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf07\">Turkey<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf08\">Aksakal Mahallesi, Kavakpinari, Kume Evleri <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf09\">No.5, Bandirma- Balikesir, 10245, Turkey<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf0a\">Mauri Maya Sanayi A.S.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsf0b\">United Arab Emirates<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf0c\">Office 604\u00aa, Jafza LOB 15, Jebel Ali Freezone, Dubai, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf0d\">PO BOX 17620, United Arab Emirates<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf0e\">AB Mauri Middle East FZE<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsf10\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf11\">CT Corporation System, 818 West Seventh Street, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf12\">Suite 930, Los Angeles CA 90017, United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf13\">AB Mauri Food Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf14\">The Corporation Trust Company, Corporation Trust </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf15\">Center, 1209 Orange Street, Wilmington DE 19801, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf16\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf17\">AB Agri US, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf18\">AB Enzymes, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf19\">AB Vista, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1a\">AB World Foods US, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1b\">ABF North America Corp.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1c\">ABF North America Holdings, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1d\">Abitec Corporation<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1e\">ACH Capital Ventures, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf1f\">ACH Food Companies, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf20\">ACH Jupiter LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf21\">BakeGood, LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf22\">Germains Seed Technology, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf23\">PGP International, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf24\">Primark US Corp.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf25\">Prosecco Source, LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf26\">SPI Pharma, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf27\">SPI Polyols, LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf28\">Twinings North America, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf29\">C T Corporation System, 155 Federal Street Suite 700, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf2a\">Boston, MA 02110, United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf2b\">Primark GCM LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf2c\">C T Corporation System, 330 N.Brand Blvd., Glendale, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf2d\">California 91203, United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf2e\">PennyPacker, LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf2f\">158 River Road, Unit B, Clifton, NJ 07014, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf30\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf31\">Balsamic Express LLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf32\">Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf33\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf34\">if not 100%<span class=\"_ _5a\"> </span>Subsidiary undertakings<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf35\">% effective holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf36\">if not 100%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf37\">158 River Road, Unit A, Clifton, NJ 07014, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf38\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf39\">Modena Fine Foods, Inc.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf3a\">251 Little Falls Drive, Wilmington, DE 19808, United </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsf3b\">States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf3c\">Fytexia Corp.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf3d\">Uruguay<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf3e\">CNo.Carlos Antonio Lopez 7547, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf3f\">Montevideo, Uruguay<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf40\">Levadura Uruguaya S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf41\">Venezuela<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf42\">Oficinas Once 3 (N\u00b0 11-3) y Once 4 (N\u00b0 11-4), Torre </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf43\">Mayupan, Centro Comercial San Luis, Av.Principal </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf44\">Urbanizaci\u00f3n San Luis, cruce con Calle Comercio, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf45\">Caracas, Bolivarian Republic of Venezuela<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf46\">Alimentos Fleischmann, C.A.,<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf47\">Compa\u00f1\u00eda de Alimentos Latinoamericana <span class=\"ls2\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf48\">de Venezuela (CALSA) S.A.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf49\">Vietnam<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf4a\">Unit 2, 100 Nguyen Thi Minh Khai Street, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf4b\">Ward 6, District 3, Ho Chi Minh City, Vietnam<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf4c\">AB Agri Vietnam Company Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf4d\">La Nga Commune, Dinh Quan District, Dong Nai </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf4e\">Province, Vietnam<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf4f\">AB Mauri Vietnam Limited<span class=\"_ _121\"> </span><span class=\"fs4 ls5 ws4\">66%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf50\">Zambia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf51\">Nakambala Estates, Plot No.118a Lubombo Road, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf52\">Off Great North Road, Zambia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf53\">Illovo Sugar (Zambia) Limited<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf54\">Nanga Farms PLC<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws4 gsf55\">75%<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf56\">Tukunka Agricultural Limited<span class=\"_ _28d\"> </span><span class=\"fs4 ls5 ws4\">75%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf57\">Zambia Sugar plc<span class=\"_ _2a0\"> </span><span class=\"fs4 ls5 ws4\">75%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws0 gsf59\">Joint ventures<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf5a\">A list of the Group\u2019s joint ventures as at 16 September 2023 is given below. All joint ventures are included in the Group\u2019s financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gsf5b\">statements using the equity method of accounting. </div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gsf5c\">Joint ventures<span class=\"_ _3e\"> </span>% holding<span class=\"_ _2a1\"></span>Joint ventures<span class=\"_ _3e\"> </span>% holding<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsf5d\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf5e\">England<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf5f\">Weston Centre, 10 Grosvenor Street, London, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf60\">W1K 4QY, United Kingdom</div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf61\"> Frontier Agriculture Limited<span class=\"_ _e5\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf62\">Boothmans (Agriculture) Limited<span class=\"_ _b9\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf63\">Forward Agronomy Limited<span class=\"_ _290\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf64\">G F P (Agriculture) Limited<span class=\"_ _26d\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf65\">GH Grain Limited<span class=\"_ _2a2\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf66\">GH Grain (No.2) Limited<span class=\"_ _1bb\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf67\">Grain Harvesters Limited<span class=\"_ _2a3\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf68\">Intracrop Limited<span class=\"_ _2a4\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf69\">Nomix Limited<span class=\"_ _2a5\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf6a\">North Wold Agronomy Limited<span class=\"_ _2a6\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf6b\">Phoenix Agronomy Limited<span class=\"_ _2a7\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf6c\">SOYL Limited<span class=\"_ _283\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf6d\">The Agronomy Partnership Limited<span class=\"_ _2a8\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf6e\">Berth 36, Test Road, Eastern Docks, Southampton, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf6f\">Hampshire, SO14 3GG, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf70\">Southampton Grain Terminal Limited<span class=\"_ _ce\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf71\">Riverside, Wissington Road, Nayland, Colchester, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf72\">Essex, CO6 4LT, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf73\">Anglia Grain Holdings Limited<span class=\"_ _c5\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf74\">Anglia Grain Services Limited<span class=\"_ _7b\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf75\">Northants Apc, Rushton Road, Kettering, NN14 1FL </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf76\">England, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf77\">Navara Oat Milling Limited<span class=\"_ _121\"> </span><span class=\"fs4 ls5 ws4\">38%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf78\">Unit 8, Burnside Business Park, Burnside Road, Market </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf79\">Brayton, TF9 3UX, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf7a\">B.C.W (Agriculture) Limited<span class=\"_ _7b\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf7b\">Witham St Hughs, Lincoln, LN6 9TN, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf7c\">Nomix Enviro Limited<span class=\"_ _1fd\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf7d\">Eagle Labs Incubator, 28 Chesterton Road, Cambridge, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf7e\">CB4 3AZ, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf7f\">Yagro Ltd<span class=\"_ _2a9\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf80\">Scotland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf81\">Kingseat, Newmacher, Aberdeenshire, AB21 0UE, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf82\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf83\">Euroagkem Limited<span class=\"_ _10b\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf84\">Lothian Crop Specialists Limited<span class=\"_ _18b\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf85\">Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf86\">Building A, Level 2, 11 Talavera Road, North Ryde <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf87\">NSW 2113, Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf88\">Fortnum &amp; Masons Pty Limited<span class=\"_ _195\"> </span><span class=\"fs4 ls5 ws4\">33%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf89\">Chile<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf8a\">Ave. Balmaceda 3500, Valdivia, Chile<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf8b\">Levaduras Collico S.A.<span class=\"_ _c1\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsf8c\">China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf8d\">1828 Tiejueshan Road, Huangdao District, Qingdao, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf8e\">Shandong Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf8f\">Qingdao Xinghua Cereal Oil and Foodstuff Co., Ltd<span class=\"_ _bc\"> </span><span class=\"fs4 ls5 ws4\">25%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf90\">1 East Ren Min Road, Regiment 66, Cocodala, Xinjiang, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsf91\">China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf92\">AB Mauri Yihai Kerry (Cocodala) Food Co., Ltd. </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf93\">(previously Xinjiang Mauri Food., Ltd)<span class=\"_ _2a8\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf94\">Room 607, 6</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsf95\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf96\"> Floor, 1379, Bocheng Road, Pudong New </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf97\">District, Shanghai, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf98\">AB Mauri Yihai Kerry Investment Company Limited<span class=\"_ _11d\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf99\">Room 608, 6</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsf9a\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf9b\"> Floor, 1379, Bocheng Road, Pudong New </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf9c\">District, Shanghai, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsf9d\">AB Mauri Yihai Kerry Food Marketing (Shanghai) </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsf9e\">Co., Ltd<span class=\"_ _13e\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsf9f\">Ta Ha Comprehensive Industrial Park, Fuyu County </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa0\">Economic Development Area, Qiqihar, Heilongjiang </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa1\">Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsfa2\">AB Mauri Yihai Kerry (Fu Yu) Yeast Technology Co., </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws5 gsfa3\">Ltd<span class=\"_ _18\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa4\">9 Tonggang Road, Shage Village, Nanpu Town, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa5\">Quangang Area, Quanzhou, Fujian Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsfa6\">AB Mauri Yihai Kerry (Quanzhou) Yeast Technology </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfa7\">Co., Ltd.<span class=\"_ _2aa\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa8\">Intersection of Jiaotong Avenue and Zhoushan Road, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfa9\">Gang District, Zhoukou, Henan Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsfaa\">AB Mauri Yihai Kerry (Zhoukou) Yeast Technology </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfab\">Co., Ltd.<span class=\"_ _2aa\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfac\">Xinsha Industrial Zone, Machong Town, Dongguan, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfad\">Guangdong Province, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfae\">AB Mauri Yihai Kerry (Dongguan) Food Co., Ltd<span class=\"_ _f6\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfaf\">Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfb0\">Tykkim\u00e4entie 15b (PO Box 57), Rajam\u00e4ki, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfb1\">FI-05201, Finland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfb2\">Roal Oy<span class=\"_ _13e\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfb3\">France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfb4\">59, Chemin du Moulin, 695701, Carron, Dardilly, France<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws5 gsfb5\">Synchronis<span class=\"_ _97\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfb6\">Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfb7\">Brede 4, 59368, Werne, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfb8\">UNIFERM GmbH &amp; Co. KG<span class=\"_ _277\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfb9\">INA Nahrmittel GmbH<span class=\"_ _6e\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfba\">UNIFERM Verwaltungs GmbH<span class=\"_ _38\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfbb\">Brede 8, 59368, Werne, Germany<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfbc\">UNILOG GmbH<span class=\"_ _283\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfbd\">Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfbe\">Rathcore Golf &amp; Country Club, Rathcore, Co. Meath, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfbf\">A83KP98, Ireland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfc0\">Independent Milk Laboratories Ltd<span class=\"_ _1f4\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfc1\">Japan<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfc2\">36F Atago Green Hills Mori Tower, 2-5-1 Atago, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfc3\">Minato-ku, Tokyo 105-6236, Japan<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfc4\">Twinings Japan Co Ltd<span class=\"_ _196\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfc5\">Poland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfc6\">ul. Wybieg, nr 5, lok 9, Miesjsc, KOD 61-315, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfc7\">Poznan, Poland<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfc8\">Uniferm Polska Sp z.o.o<span class=\"_ _6e\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsfc9\">South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws2b gsfca\">1 Nokwe Avenue, Ridgeside, Umhlanga Rocks, Kwazulu </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfcb\">Natal 4320, South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfcc\">Glendale Distilling Company<span class=\"_ _e5\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfcd\">Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfce\">C/Raimundo Fern\u00e1ndez, Villaverde 28, Madrid, Spain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfcf\">Compa\u00f1\u00eda de Melazas, S.A. (in liquidation)<span class=\"_ _30\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsfd0\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfd1\">The Corporation Trust Company, Corporation Trust </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfd2\">Center, 1209 Orange Street, Wilmington DE 19801, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfd3\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfd4\">Stratas Foods LLC<span class=\"_ _118\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfd5\">Stratas Receivables I LLC<span class=\"_ _2ab\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws1a gsfd7\">Associates<span class=\"_ _17a\"> </span><span class=\"ws0\">% holding<span class=\"_ _47\"> </span></span>Associates<span class=\"_ _17a\"> </span><span class=\"ws0\">% holding<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gsfd8\">United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfd9\">Pacioli House, Duncan Close, Moulton Park Industrial </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfda\">Estate, Northampton, NN3 6WL, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfdb\">Bakers Basco Limited<span class=\"_ _2ac\"> </span><span class=\"fs4 ls5 ws4\">20%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfdc\">Paternoster House, 65 St. Paul\u2019s Churchyard, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfdd\">London, EC4M 8AB, United Kingdom<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfde\">C. Czarnikow Limited<span class=\"_ _6e\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfdf\">Czarnikow Group Limited<span class=\"_ _18f\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe0\">C. Czarnikow Sugar Futures Limited<span class=\"_ _2ad\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe1\">C. Czarnikow Sugar Limited<span class=\"_ _2\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe2\">Sugarworld Limited<span class=\"_ _71\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfe3\">Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfe4\">283 Flagstaff Road, Murray Bridge SA 5253, Australia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe5\">Big River Pork Pty Ltd<span class=\"_ _2ae\"> </span><span class=\"fs4 ls5 ws4\">20%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe6\">Murray Bridge Bacon Pty Ltd<span class=\"_ _2af\"> </span><span class=\"fs4 ls5 ws4\">20%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfe7\">32 Davis Road, Wetherill Park, Sydney NSW 2164, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws6 gsfe8\">Australia </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfe9\">New Food Coatings Pty Ltd<span class=\"_ _6d\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsfea\">Bahrain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfeb\">Suite No.1959 Diplomatic Commercial Office, Tower B, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfec\">Building No.1565, Road 1722, Diplomatic Area/Manama </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsfed\">317, Bahrain<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h89 ff3 fs5 fc0 sc0 ls6 ws0 gsfee\">Czarnikow Supply Chain Sales for Food &amp; Beverage </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfef\">Ingredients Bahrain W.L.L.<span class=\"_ _2b0\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsff0\">Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff1\">Av Dos Vinhedos, 71, floor 11, room 1101, Uberlandia, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff2\">Minas Gerais, Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsff3\">2C Energia S.A.<span class=\"_ _2b1\"> </span><span class=\"fs4 ls5 ws4\">22%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff4\">Avenida Presidente Juscelino Kubitschek, n.\u00ba 2.041, 11\u00ba </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff5\">andar- Vila Ol\u00edmpia, CEP 04.543-011, S\u00e3o Paulo, Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsff6\">Czarnikow Brasil Ltda<span class=\"_ _10b\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff7\">Av Pres Juscelino Kubitschek, 2041, floor 11, S\u00e3o </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsff8\">Paulo, Brazil<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsff9\">Cz Energy Comercializado Ra De Etanol S.A<span class=\"_ _2d\"> </span><span class=\"fs4 ls5 ws4\">21%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gsffa\">China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsffb\">Room 17A01, 232 Zhong Shan 6<span class=\"_ _2f3\"> </span></div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gsffc\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsffd\"> Road, Guangzhou </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gsffe\">City, Guangdong Province, 510180, China<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gsfff\">C. Czarnikow Sugar (Guangzhou) Company Ltd<span class=\"_ _5b\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1000\">Colombia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1001\">Cl. 16 Sur #43a-49, El Poblado, Medell\u00edn, El Poblado, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1002\">Medell\u00edn, Antioquia, Colombia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1003\">Czarnikow Colombia S.A.S.<span class=\"_ _127\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1004\">India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1005\">Plot No N46, House No 4-9-10, Hmt Nagar, Hyderabad </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1006\">TG, 500076, India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1007\">Huoban Energy 9 Private Limited<span class=\"_ _69\"> </span><span class=\"fs4 ls5 ws4\">34%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1008\">House No.1-8-373/A, Chiran Fort Lane, Begumpet, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1009\">Hyderabad, 500003, India<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs100a\">C. Czarnikow Sugar (India) Private Limited<span class=\"_ _30\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs100b\">Indonesia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs100c\">Komplex Puri Mutiara Blok A21-22, JL. Griya Utama, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs100d\">Sunter Agung, Jakarta, 14350, Indonesia<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs100e\">PT Indo Fermex<span class=\"_ _2b2\"> </span><span class=\"fs4 ls5 ws4\">49%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs100f\">P.T. Jaya Fermex<span class=\"_ _13f\"> </span><span class=\"fs4 ls5 ws4\">49%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1010\">PT Sama Indah<span class=\"_ _2b3\"> </span><span class=\"fs4 ls5 ws4\">49%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1011\">Israel<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1012\">26, Harokmim st., Holon Azireli Center Building B, Israel </div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1013\">Sucarim (C.I.S.T.) Ltd<span class=\"_ _20d\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1014\">Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1015\">Via Borgogna, 2-20122, Milan, Italy<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1016\">Czarnikow Italia Srl<span class=\"_ _2a4\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1017\">Kenya<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1018\">I &amp; M Bank House, Second Ngong Avenue, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1019\">P.O. Box 10517, Nairobi 00100, Kenya<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs101a\">Czarnikow East Africa Limited<span class=\"_ _198\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs101b\">Mauritius<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs101c\">No 5 President John Kennedy Street, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs101d\">Port Louis, Mauritius<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs101e\">Sukpak Limited<span class=\"_ _87\"> </span><span class=\"fs4 ls5 ws4\">30%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs101f\">Mexico<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1020\">Jaime Balmes #8 Loc. 3-A, Los Morales Polanco, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1021\">M\u00e9xico City, 11510, Mexico<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1022\">C. Czarnikow Sugar (Mexico), S.A. de C.V.<span class=\"_ _25\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gs1023\">New Zealand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1024\">c/o KPMG, 18 Viaduct Harbour Avenue, Maritime </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1025\">Square, Auckland, New Zealand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1026\">New Food Coatings (New Zealand) Limited<span class=\"_ _31\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1027\">Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1028\">Unit A, 103 Excellence Avenue, Carmelray <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1029\">Industrial Park 1, Canlubang, Calamba, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs102a\">Laguna, Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs102b\">New Food Coatings (Philippines) Inc.<span class=\"_ _200\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs102c\">5F Don Jacinto Building, Dela Rosa cor. Salcedo </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs102d\">Streets, Legaspi Village, 1229 Makati City, Philippines<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs102e\">CZ Philippines, Inc.<span class=\"_ _d5\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs102f\">Singapore<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1030\">3 Phillip Street, #14-01 Royal Group Building, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1031\">Singapore 048693<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1032\">C. Czarnikow Sugar Pte. Limited<span class=\"_ _2b4\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gs1033\">South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1034\">1 Gledhow Mill Road, Gledhow, Kwadukuza, 4450, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1035\">South Africa<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1036\">Gledhow Sugar Company (Pty) Limited<span class=\"_ _81\"> </span><span class=\"fs4 ls5 ws4\">30%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs1037\">Tanzania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls2 ws0 gs1038\">7</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gs1039\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs103a\"> Floor Amani Place, Ohio Street, PO Box 38568, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs103b\">Dar-es-Salaam, Tanzania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs103c\">Czarnikow Tanzania Limited<span class=\"_ _cf\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs103d\">Msolwa Mill Office, Kidatu, Tanzania<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs103e\">Kilombero Sugar Distributors Limited<span class=\"_ _29c\"> </span><span class=\"fs4 ls5 ws4\">20%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs103f\">Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1040\">909 Moo 15, Teparak Road, Tambol Bangsaothong, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1041\">King Amphur Bangsaothong, Samutprakarn, Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1042\">Newly Weds Foods (Thailand) Ltd<span class=\"_ _77\"> </span><span class=\"fs4 ls5 ws4\">50%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1043\">1203, 12<span class=\"_ _2f3\"> </span></div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gs1044\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1045\"> Floor, Metropolis Building, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1046\">725 Sukhumvit Road, North Klongton, Wattana, </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1047\">Bangkok, 10110, Thailand<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1048\">Czarnikow (Thailand) Limited<span class=\"_ _c9\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws0 gs1049\">United States<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs104a\">333 SE 2</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gs104b\">nd</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs104c\"> Avenue, Suite 2860, Miami, <span class=\"ls2\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs104d\">FL 33131, USA<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs104e\">C. Czarnikow Sugar Inc.<span class=\"_ _2b5\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h8 ff1 fs5 fc0 sc0 ls6 ws5 gs104f\">Vietnam<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls2 ws0 gs1050\">5</div><div class=\"t m0 hb7 ff29 fs7f fc0 sc0 ls36 ws2a gs1051\">th</div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1052\"> Floor, IMC Tower, 62 Tan Quang Khai, Tan Dinh </div><div class=\"t m0 h9 ff29 fs6 fc0 sc0 ls7 ws0 gs1053\">Ward, District 1, Ho Chi Minh City, Vietnam<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1054\">Czarnikow (Vietnam) Limited<span class=\"_ _c9\"> </span><span class=\"fs4 ls5 ws4\">43%<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 he ff1 fs8 fc0 sc0 lsc ws9 gs1055\">Associates<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1056\">A list of the Group\u2019s associates as at 16 September 2023 is given below. All associates are included in the Group\u2019s financial </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1057\">statements using the equity method of accounting.<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs1059\">In accordance with section 479A of the Companies Act 2006 (the \u2018Act\u2019), and subject to compliance with the requirements of </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs105a\">that section including the provision of a statutory guarantee from Associated British Foods plc, the following subsidiaries are exempt </div><div class=\"t m0 h7 ff3 fs4 fc0 sc0 ls5 ws0 gs105b\">from the requirements of the Act relating to the audit of individual accounts in respect of the financial year ended 16 September 2023:<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h8b ff3 fs7c fcc sc0 ls20 ws0 gs105c\">Company name<span class=\"_ _1fd\"> </span>Company number<span class=\"_ _2a1\"></span>Company name<span class=\"_ _123\"> </span>Company number<span class=\"_ _2f3\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs105d\">A.B. Exploration Limited<span class=\"_ _2b6\"> </span><span class=\"fs4 ls5 ws4\">00487323<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs105e\">AB Mauri China Limited <span class=\"_ _70\"> </span><span class=\"fs4 ls5 ws4\">12109070<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs105f\">AB Mauri Europe Limited<span class=\"_ _2b7\"> </span><span class=\"fs4 ls5 ws4\">02883738<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1060\">AB Sugar China Holdings Limited<span class=\"_ _2b8\"> </span><span class=\"fs4 ls5 ws4\">09468366<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1061\">AB Sugar China Limited<span class=\"_ _2b9\"> </span><span class=\"fs4 ls5 ws4\">09469163<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1062\">ABF (No.1) Limited<span class=\"_ _23e\"> </span><span class=\"fs4 ls5 ws4\">04668120<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1063\">ABF (No.2) Limited<span class=\"_ _23e\"> </span><span class=\"fs4 ls5 ws4\">03369799 </span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1064\">ABF (No.3) Limited<span class=\"_ _23e\"> </span><span class=\"fs4 ls5 ws4\">00155305<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1065\">ABF BRL Finance Ltd<span class=\"_ _28e\"> </span><span class=\"fs4 ls5 ws4\">11001902<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1066\">ABF Finance Limited<span class=\"_ _2a3\"> </span><span class=\"fs4 ls5 ws4\">04659735<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1067\">ABF Food Tech Investments Limited<span class=\"_ _10d\"> </span><span class=\"fs4 ls5 ws4\">00172141<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1068\">ABF Funding<span class=\"_ _2a4\"> </span><span class=\"fs4 ls5 ws4\">05380813<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1069\">ABF HK Finance Limited<span class=\"_ _70\"> </span><span class=\"fs4 ls5 ws4\">07761084<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106a\">ABF Japan Limited<span class=\"_ _23e\"> </span><span class=\"fs4 ls5 ws4\">00492278<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106b\">ABF PM Limited<span class=\"_ _202\"> </span><span class=\"fs4 ls5 ws4\">00486887<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106c\">A.B.F. Properties Limited<span class=\"_ _74\"> </span><span class=\"fs4 ls5 ws4\">00683361<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106d\">ABF UK Finance Limited<span class=\"_ _70\"> </span><span class=\"fs4 ls5 ws4\">07267422<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106e\">ABF US Holdings Limited<span class=\"_ _195\"> </span><span class=\"fs4 ls5 ws4\">05659249<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs106f\">ABF ZMW Finance Limited<span class=\"_ _2ba\"> </span><span class=\"fs4 ls5 ws4\">13485724<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1070\">ABN (Overseas) Limited<span class=\"_ _2b6\"> </span><span class=\"fs4 ls5 ws4\">00145374<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1071\">Atrium 100 Properties Limited<span class=\"_ _62\"> </span><span class=\"fs4 ls5 ws4\">04502487<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1072\">Atrium 100 Stores Holdings Limited<span class=\"_ _30\"> </span><span class=\"fs4 ls5 ws4\">04660969<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1073\">Atrium 100 Stores Limited<span class=\"_ _2bb\"> </span><span class=\"fs4 ls5 ws4\">05007953<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1074\">British Sugar (Overseas) Limited<span class=\"_ _2bc\"> </span><span class=\"fs4 ls5 ws4\">02400085<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1075\">BSO (China) Limited<span class=\"_ _2bd\"> </span><span class=\"fs4 ls5 ws4\">03799608<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1076\">G. Costa (Holdings) Limited<span class=\"_ _23d\"> </span><span class=\"fs4 ls5 ws4\">03679738<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1077\">Mountsfield Park Finance Limited<span class=\"_ _2be\"> </span><span class=\"fs4 ls5 ws4\">07882348<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1078\">Twining Crosfield &amp; Co Limited<span class=\"_ _17\"> </span><span class=\"fs4 ls5 ws4\">00144900<span class=\"_ _2f3\"> </span></span></div><div class=\"t m0 h7 ff3 fs5 fc0 sc0 ls6 ws0 gs1079\">Worldwing Investments Limited<span class=\"_ _2bc\"> </span><span class=\"fs4 ls5 ws4\">02778854</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:GBQKSY6W7G0OHCQ8OQ72",
    "period": "2022-09-18T00:00:00/2023-09-17T00:00:00"
   }
  },
  "fact-748": {
   "value": "30. Alternative performance measures In reporting financial information, the Board uses various APMs which it believes provide useful additional information for understanding the financial performance and financial health of the Group. These APMs should be considered in addition to IFRS measures and are not intended to be a substitute for them. Since IFRS does not define APMs, they may not be directly comparable to similar measures used by other companies. The Board also uses APMs to improve the comparability of information between reporting periods and geographical units (such as like-for-like sales) by adjusting for non-recurring or uncontrollable factors which affect IFRS measures, to aid users in understanding the Group\u2019s performance. Consequently, the Board and management use APMs for performance analysis, planning, reporting and incentive-setting. APM Closest equivalent IFRS measure Definition/purpose Reconciliation/calculation Like-for-like sales No direct equivalent The like-for-like sales metric enables measurement of the performance of our retail stores on a comparable year-on-year basis. This measure represents the change in sales at constant currency in our retail stores adjusted for new stores, closures and relocations. Refits, extensions and downsizes are also adjusted for if a store\u2019s retail square footage changes by 10% or more. For each change described above, a store\u2019s sales are excluded from like-for-like sales for one year. No adjustments are made for disruption during refits, extensions or downsizes if a store\u2019s retail square footage changes by less than 10%, for cannibalisation by new stores, or for the timing of national or bank holidays. It is measured against comparable trading days in each year. Consistent with the definition given Adjusted operating profit Operating profit Adjusted operating profit is stated before amortisation of non- operating intangibles, transaction costs, amortisation of fair value adjustments made to acquired inventory, profits less losses on disposal of non-current assets and exceptional items. Items defined above which arise in the Group\u2019s joint ventures and associates are also treated as adjusting items for the purposes of Adjusted operating profit. A reconciliation of this measure is provided on the face of the consolidated income statement and by operating segment in note 1 of the financial statements Adjusted operating (profit) margin No direct equivalent Adjusted operating (profit) margin is Adjusted operating profit as a percentage of revenue. See note A Adjusted profit before tax Profit before tax Adjusted profit before tax is stated before amortisation of non- operating intangibles, transaction costs, amortisation of fair value adjustments made to acquired inventory, profits less losses on disposal of non-current assets, exceptional items and profits less losses on sale and closure of businesses. Items defined above which arise in the Group\u2019s joint ventures and associates are also treated as adjusting items for the purposes of Adjusted profit before tax. A reconciliation of this measure is provided on the face of the consolidated income statement and by operating segment in note 1 of the financial statements Adjusted earnings and Adjusted earnings per share Earnings and earnings per share Adjusted earnings and Adjusted earnings per share are stated before amortisation of non-operating intangibles, transaction costs, amortisation of fair value adjustments made to acquired inventory, profits less losses on disposal of non-current assets, exceptional items and profits less losses on sale and closure of businesses, together with the related tax effect. Items defined above which arise in the Group\u2019s joint ventures and associates are also treated as adjusting items for the purposes of Adjusted earnings and Adjusted earnings per share. Reconciliations of these measures are provided in note 7 of the financial statements APM Closest equivalent IFRS measure Definition/purpose Reconciliation/calculation Exceptional items No direct equivalent Exceptional items are items of income and expenditure which are material and unusual in nature and are considered of such significance that they require separate disclosure on the face of the income statement. Exceptional items are included on the face of the consolidated income statement with further detail provided in note 2 of the financial statements Constant currency Revenue and Adjusted operating profit (non- IFRS) measure Constant currency measures are derived by translating the relevant prior year figures at current year average exchange rates, except for countries where CPI has escalated to extreme levels, in which case actual exchange rates are used. There are currently three countries where the Group has operations in this position \u2013 Argentina, Venezuela and Turkey. See note B Effective tax rate Income tax expense This measure is the tax charge for the year expressed as a percentage of profit before tax. Whilst the Effective tax rate is not disclosed, a reconciliation of the tax charge on profit before tax at the UK corporation tax rate to the actual tax charge is provided in note 5 of the financial statements Adjusted effective tax rate No direct equivalent This measure is the tax charge for the year excluding tax on adjusting items expressed as a percentage of adjusted profit before tax. The tax impact of reconciling items between profit before tax and Adjusted profit before tax is shown in note 7 of the financial statements Dividend cover No direct equivalent Dividend cover is the ratio of Adjusted earnings per share to dividends per share relating to the year. See note C Capital expenditure No direct equivalent Capital expenditure is a measure of investment in non-current assets in existing businesses. It comprises cash outflows from the purchase of property, plant and equipment and intangibles. See note D Gross investment No direct equivalent Gross investment is a measure of investment in non-current assets in existing businesses and acquisition of new businesses. It comprises capital expenditure, cash outflows from the purchase of subsidiaries, joint ventures and associates, additional shares in subsidiary undertakings purchased from non-controlling interests and other investments, and net debt assumed in acquisitions. See note E Net cash/debt before lease liabilities No direct equivalent This measure comprises cash, cash equivalents and overdrafts, current asset investments and loans. A reconciliation of this measure is shown in note 25 of the financial statements Net cash/debt including lease liabilities No direct equivalent This measure comprises cash, cash equivalents and overdrafts, current asset investments, loans and lease liabilities. A reconciliation of this measure is shown in note 25 of the financial statements Adjusted EBITDA Adjusted operating profit (non-IFRS) measure Adjusted EBITDA is stated before depreciation, amortisation and impairments charged to adjusted operating profit. See note F Financial leverage ratio No direct equivalent Financial leverage is the ratio of net cash/debt including lease liabilities to Adjusted EBITDA. See note F APM Closest equivalent IFRS measure Definition/purpose Reconciliation/calculation Free cash flow No direct equivalent This measure represents the cash that the Group generates from its operations after maintaining and investing in its capital assets. All the items below Adjusted EBITDA can be found on the face of the cash flow statement or derived directly from it. Working capital comprises the movements in inventories, receivables and payables within net cash generated from operating activities. Net interest paid is the sum of interest received within net cash used in investing activities and interest paid within net cash used in financing activities. Share of adjusted profit after tax from joint ventures and associates is the amount on the face of the cash flow statement, plus the \u00a33m (2022 \u2013 \u00a33m) non-operating intangible amortisation which is not included in Adjusted EBITDA. Other includes all other items from net cash generated from operating activities and net cash used in investing activities except for the purchase and sale of subsidiaries, joint ventures and associates, plus dividends paid to non-controlling interests and the movement from changes in own shares held. See note G Total liquidity No direct equivalent Total liquidity comprises cash at bank and in hand and cash equivalents less current loans and overdrafts, and an estimate of inaccessible cash, plus the undrawn RCF. Cash at bank and in hand and cash equivalents are set out in note 18. Current loans and overdrafts are set out in note 19. Inaccessible cash is generally located in jurisdictions where there is limited access to foreign currency or where there are exchange controls. It is estimated at 5% of cash at bank and in hand and cash equivalents. The RCF is long-term, legally committed and contains no performance covenants. See note H (Average) capital employed No direct equivalent Capital employed is derived from the management balance sheet and does not reconcile directly to the statutory balance sheet. All elements are calculated in accordance with Adopted IFRS. Average capital employed for each segment and for the Group is calculated by averaging capital employed for each period of the year based on the reporting calendar of each business. Consistent with the definition given Return on (average) capital employed No direct equivalent This measure expresses Adjusted operating profit as a percentage of Average capital employed. Consistent with the definition given (Average) working capital No direct equivalent Working capital is derived from the management balance sheet and does not reconcile directly to the statutory balance sheet. All elements are calculated in accordance with Adopted IFRS. Average working capital for each segment and for the Group is calculated by averaging working capital for each period of the year based on the reporting calendar of each business. Consistent with the definition given (Average) working capital as a percentage of revenue No direct equivalent This measure expresses (Average) working capital as a percentage of revenue. Consistent with the definition given Note A Grocery \u00a3m Ingredients \u00a3m Agriculture \u00a3m Sugar \u00a3m Retail \u00a3m Central and disposed businesses \u00a3m Total \u00a3m 2023 External revenue from continuing businesses 4,198 2,157 1,840 2,547 9,008 \u2013 19,750 Adjusted operating profit  448 214 41 169 735 (94) 1,513 Adjusted operating margin % 10.7% 9.9% 2.2% 6.6% 8.2% 7.7% 2022 External revenue from continuing businesses 3,735 1,827 1,722 2,016 7,697 \u2013 16,997 Adjusted operating profit  399 159 47 162 756 (88) 1,435 Adjusted operating margin % 10.7% 8.7% 2.7% 8.0% 9.8% 8.4% Note B Grocery \u00a3m Ingredients \u00a3m Agriculture \u00a3m Sugar \u00a3m Retail \u00a3m Central and disposed businesses \u00a3m Total \u00a3m 2023 External revenue from continuing businesses at actual rates 4,198 2,157 1,840 2,547 9,008 \u2013 19,750 2022 External revenue from continuing businesses at actual rates 3,735 1,827 1,722 2,016 7,697 \u2013 16,997 Impact of foreign exchange 51 46 3 (40) 137 \u2013 197 External revenue from continuing businesses at constant currency  3,786 1,873 1,725 1,976 7,834 \u2013 17,194 % change at constant currency +11% +15% +7% +29% +15% +15% Grocery \u00a3m Ingredients \u00a3m Agriculture \u00a3m Sugar \u00a3m Retail \u00a3m Central and disposed businesses \u00a3m Total \u00a3m 2023 Adjusted operating profit at actual rates 448 214 41 169 735 (94) 1,513 2022 Adjusted operating profit at actual rates 399 159 47 162 756 (88) 1,435 Impact of foreign exchange 16 8 1 (5) 4 \u2013 24 Adjusted operating profit at constant currency 415 167 48 157 760 (88) 1,459 % change at constant currency +8% +28% -15% +8% -3% +4% Note C 2023 2022 Adjusted earnings per share (pence) 141.8 131.1 Dividends relating to the year (pence) \u2013 excluding special dividend proposed 47.3 43.7 Dividend cover 3 3 Note D From the cash flow statement 2023 \u00a3m 2022 \u00a3m Purchase of property, plant and equipment 997 680 Purchase of intangibles 76 89 Capital expenditure 1,073 769 Note E From the cash flow statement 2023 \u00a3m 2022 \u00a3m Purchase of property, plant and equipment 997 680 Purchase of intangibles 76 89 Purchase of subsidiaries, joint ventures and associates 94 154 Purchase of other investments 4 7 Gross investment 1,171 930 Note F 2023 \u00a3m 2022 \u00a3m Adjusted operating profit 1,513 1,435 Charged to adjusted operating profit: Depreciation of property, plant and equipment 531 521 Amortisation of operating intangibles 44 24 Depreciation of right-of-use assets and non-cash lease adjustments 273 281 Adjusted EBITDA 2,361 2,261 Net debt including lease liabilities (2,265) (1,764) Financial leverage ratio 1.0 0.8 Note G 2023 \u00a3m 2022 \u00a3m Adjusted EBITDA (see note F) 2,361 2,261 Repayment of lease liabilities net of incentives received (246) (275) Working capital (216) (729) Capital expenditure (see note D) (1,073) (769) Purchase of subsidiaries, joint ventures and associates (94) (154) Sale of subsidiaries, joint ventures and associates 4 \u2013 Net interest paid (74) (97) Income taxes paid (341) (304) Share of adjusted profit after tax from joint ventures and associates (127) (112) Dividends received from joint ventures and associates 107 93 Other (32) 2 Free cash flow 269 (84) Note H 2023 \u00a3m 2022 \u00a3m Cash at bank and in hand and cash equivalents 1,457 2,121 Current loans and overdrafts (168) (157) Estimated inaccessible cash (73) (106) RCF 1,500 1,500 Total liquidity 2,716 3,358",
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