XML 63 R42.htm IDEA: XBRL DOCUMENT v3.25.0.1
Exceptional items (Tables)
12 Months Ended
Dec. 31, 2024
Exceptional items  
Schedule of exceptional items

    

Year ended December 31, 

2024

2023

2022

    

$’m

    

$’m

    

$’m

Start-up related and other costs

24

36

67

Impairment (reversal)/charge - property, plant and equipment

(4)

18

Restructuring (credit)/charge

(4)

38

Exceptional items – cost of sales

 

16

 

92

 

67

Transaction-related and other costs

5

14

23

Exceptional items – SG&A expenses

 

5

 

14

 

23

Exceptional finance income

(13)

(58)

(218)

Exceptional items – finance income

 

(13)

 

(58)

 

(218)

Exceptional income tax charge/(credit) (note 7)

 

8

 

(14)

 

(17)

Total exceptional items, net of tax

 

16

 

34

 

(145)