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Exceptional items (Tables)

6 Months Ended

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)