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Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs | 12 Months Ended
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Dec. 31, 2020
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Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs | 26. Reconciliation of (loss)/profit for the year to cash flow from operations before contract acquisition costs
|  | 2020 $m |  |  | 2019 a $m |  |  | 2018 a $m |
(Loss)/profit for the year |  |  | (260 | ) |  |  | 386 |  |  |  | 350 |
Adjustments for: |  |  |  |  |  |  |  |  |  |  |  |
Net financial expenses |  |  | 140 |  |  |  | 115 |  |  |  | 96 |
Fair value (gains)/losses on contingent purchase consideration |  |  | (13 | ) |  |  | (27 | ) |  |  | 4 |
Tax (credit)/charge (note 8) |  |  | (20 | ) |  |  | 156 |  |  |  | 132 |
Depreciation and amortisation |  |  | 110 |  |  |  | 116 |  |  |  | 115 |
System Fund depreciation and amortisation |  |  | 62 |  |  |  | 54 |  |  |  | 49 |
Impairment loss on financial assets |  |  | 88 |  |  |  | 8 |  |  |  | 17 |
System Fund impairment loss on financial assets |  |  | 24 |  |  |  | 12 |  |  |  | 11 |
Other impairment charges (note 6) |  |  | 226 |  |  |  | 131 |  |  |  | — |
System Fund other impairment charges |  |  | 41 |  |  |  | — |  |  |  | — |
Other operating exceptional items (note 6) |  |  | (4 | ) |  |  | 55 |  |  |  | 104 |
System Fund other operating exceptional items (note 6) |  |  | 20 |  |  |  | 28 |  |  |  | 47 |
Share of losses of associates and joint ventures |  |  | 14 |  |  |  | 3 |  |  |  | 1 |
System Fund share of losses of associates and joint ventures |  |  | 1 |  |  |  | — |  |  |  | — |
Share-based payments cost |  |  | 32 |  |  |  | 42 |  |  |  | 38 |
Dividends from associates and joint ventures |  |  | 2 |  |  |  | 7 |  |  |  | 5 |
Decrease in inventories |  |  | 1 |  |  |  | — |  |  |  | — |
Decrease/(increase) in trade and other receivables |  |  | 38 |  |  |  | (70 | ) |  |  | (71 | )
Increase in contract costs |  |  | (2 | ) |  |  | (11 | ) |  |  | (3 | )
Increase in deferred revenue |  |  | 1 |  |  |  | 57 |  |  |  | 141 |
(Decrease)/increase in trade and other payables |  |  | (69 | ) |  |  | (63 | ) |  |  | 11 |
Utilisation of provisions, net of charge, excluding exceptional items |  |  | 16 |  |  |  | 7 |  |  |  | (6 | )
Retirement benefit contributions, net of costs |  |  | (3 | ) |  |  | (3 | ) |  |  | (12 | )
Cash flows relating to exceptional items |  |  | (87 | ) |  |  | (55 | ) |  |  | (137 | )
Contract assets deduction in revenue |  |  | 25 |  |  |  | 21 |  |  |  | 19 |
Other movements in contract assets |  |  | (7 | ) |  |  | (1 | ) |  |  | 3 |
Other items |  |  | (4 | ) |  |  | — |  |  |  | — |
Total adjustments |  |  | 632 |  |  |  | 582 |  |  |  | 564 |
Cash flow from operations before contract acquisition costs |  |  | 372 |  |  |  | 968 |  |  |  | 914 |
a | Amended for presentational changes, see page 134.

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