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v3.23.2

Exceptional items (Tables) | 6 Months Ended
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Jun. 30, 2023
Exceptional items |
Schedule of exceptional items | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended June 30, | ​ | Six months ended June 30,
​ |  | 2023 |  | 2022 | ​ | 2023 |  | 2022
​ | ​ | $'m | ​ | $'m | ​ | $'m | ​ | $'m
Start-up related and other costs | ​ | 11 | ​ | 16 | ​ | 21 | ​ | 30
Impairment - property, plant and equipment |  | 11 | ​ | — | ​ | 11 | ​ | —
Restructuring costs | ​ | 15 | ​ | — | ​ | 15 | ​ | —
Exceptional items – cost of sales |  | 37 | ​ | 16 | ​ | 47 |  | 30
Transaction-related and other costs | ​ | 3 | ​ | 4 | ​ | 12 | ​ | 8
Exceptional items – SG&A expenses | ​ | 3 | ​ | 4 | ​ | 12 | ​ | 8
Exceptional net finance income | ​ | (26) | ​ | (74) | ​ | (53) | ​ | (125)
Exceptional items – net finance income | ​ | (26) | ​ | (74) | ​ | (53) | ​ | (125)
Exceptional income tax credit | ​ | (2) | ​ | (4) | ​ | (6) | ​ | (6)
Total exceptional items, net of tax | ​ | 12 | ​ | (58) | ​ | — | ​ | (93)

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