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Financial instruments (Tables) | 6 Months Ended
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Jun. 30, 2023
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 2023 |  |  |  |  |
Derivatives in designated hedge relationships |  |  |  |  |
Derivative assets | — |  |  | 14.8 |  |  | — |
Derivative liabilities | — |  |  | (51.0) |  |  | — |
Held at fair value through profit or loss |  |  |  |  |
Other investments | 0.4 |  |  | — |  |  | 257.5 |
Derivative assets | — |  |  | 2.9 |  |  | — |
Derivative liabilities | — |  |  | (1.8) |  |  | — |
Payments due to vendors (earnout agreements) | — |  |  | — |  |  | (187.9) |
Liabilities in respect of put options | — |  |  | — |  |  | (320.8) |
Held at fair value through other comprehensive income |  |  |  |  |
Other investments | 7.2 |  |  | — |  |  | 67.8 |
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 2023 |  |  |  |  |
Derivatives in designated hedge relationships |  |  |  |  |
Derivative assets | — |  |  | 14.8 |  |  | — |
Derivative liabilities | — |  |  | (51.0) |  |  | — |
Held at fair value through profit or loss |  |  |  |  |
Other investments | 0.4 |  |  | — |  |  | 257.5 |
Derivative assets | — |  |  | 2.9 |  |  | — |
Derivative liabilities | — |  |  | (1.8) |  |  | — |
Payments due to vendors (earnout agreements) | — |  |  | — |  |  | (187.9) |
Liabilities in respect of put options | — |  |  | — |  |  | (320.8) |
Held at fair value through other comprehensive income |  |  |  |  |
Other investments | 7.2 |  |  | — |  |  | 67.8 |
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 2023 | (160.1) |  |  | (342.1) |  |  | 358.5 |
Gains/(losses) recognised in the income statement | 25.7 |  |  | 7.1 |  |  | (24.7) |
Gains recognised in other comprehensive income | — |  |  | — |  |  | 0.1 |
Additions | (66.7) |  |  | (2.4) |  |  | 1.8 |
Disposals | — |  |  | — |  |  | (10.4) |
Cancellations | — |  |  | 2.8 |  |  | — |
Settlements | 12.4 |  |  | 1.8 |  |  | — |
Exchange adjustments | 0.8 |  |  | 12.0 |  |  | — |
30 June 2023 | (187.9) |  |  | (320.8) |  |  | 325.3 |

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- 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
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- 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
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