XML 47 R39.htm IDEA: XBRL DOCUMENT
v3.22.2

Financial instruments (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2022
Disclosure of detailed information about financial instruments [abstract] |
Disclosure of Fair Value Measurement of Assets | The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into levels 1 to 3 based on the degree to which the fair value is observable, or based on observable inputs:
| Level 1 |  | Level 2 |  | Level 3
| £m |  | £m |  | £m
30 June 2022 |  |  |  |  |
Derivatives in designated hedge relationships |  |  |  |  |
Derivative liabilities | — |  |  | (64.2) |  |  | — |
Held at fair value through profit or loss |  |  |  |  |
Other investments | 0.4 |  |  | — |  |  | 241.1 |
Derivative assets | — |  |  | 2.2 |  |  | — |
Derivative liabilities | — |  |  | (3.9) |  |  | — |
Payments due to vendors (earnout agreements) | — |  |  | — |  |  | (173.1) |
Liabilities in respect of put options | — |  |  | — |  |  | (397.8) |
Held at fair value through other comprehensive income |  |  |  |  |
Other investments | 19.2 |  |  | — |  | 112.2 |
Disclosure of Fair Value Measurement of Liabilities | The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into levels 1 to 3 based on the degree to which the fair value is observable, or based on observable inputs:
| Level 1 |  | Level 2 |  | Level 3
| £m |  | £m |  | £m
30 June 2022 |  |  |  |  |
Derivatives in designated hedge relationships |  |  |  |  |
Derivative liabilities | — |  |  | (64.2) |  |  | — |
Held at fair value through profit or loss |  |  |  |  |
Other investments | 0.4 |  |  | — |  |  | 241.1 |
Derivative assets | — |  |  | 2.2 |  |  | — |
Derivative liabilities | — |  |  | (3.9) |  |  | — |
Payments due to vendors (earnout agreements) | — |  |  | — |  |  | (173.1) |
Liabilities in respect of put options | — |  |  | — |  |  | (397.8) |
Held at fair value through other comprehensive income |  |  |  |  |
Other investments | 19.2 |  |  | — |  | 112.2 |
Reconciliation of level 3 fair value measurements:
| Payments due to vendors (earnout agreements) |  | Liabilities in respect of put options |  | Other investments
| £m |  | £m |  | £m
1 January 2022 | (196.7) |  |  | (391.5) |  |  | 290.0 |
(Losses)/gains recognised in the income statement | (1.1) |  |  | 19.6 |  |  | 9.0 |
Gains recognised in other comprehensive income | — |  |  | — |  |  | 3.6 |
Additions | (22.6) |  |  | — |  |  | 66.7 |
Disposals | — |  |  | — |  |  | (16.0) |
Cancellations | — |  |  | 5.0 |  |  | — |
Settlements | 63.3 |  |  | 5.8 |  |  | — |
Exchange adjustments | (16.0) |  |  | (36.7) |  |  | — |
30 June 2022 | (173.1) |  |  | (397.8) |  |  | 353.3 |

X
- Definition The disclosure of the fair value measurement of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration