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Finance and investment income, finance costs and revaluation and retranslation of financial instruments (Tables) | 6 Months Ended
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Jun. 30, 2023
Finance and investment income, finance costs and revaluation and retranslation of financial instruments [Abstract] |
Summary of finance and investment income, finance costs and revaluation and retranslation of financial instruments | Finance and investment income includes:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Income from equity investments | 3.4 |  |  | 20.1 |
Interest income | 99.0 |  |  | 35.4 |
| 102.4 |  |  | 55.5 |
Finance costs include:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Interest payable and similar charges 1 | 180.2 |  |  | 98.9 |
Interest expense related to lease liabilities | 50.5 |  |  | 46.0 |
| 230.7 |  |  | 144.9 |
Note 1 Interest expense and similar charges are payable on bank overdrafts, bonds and bank loans held at amortised cost. Revaluation and retranslation of financial instruments include:
| Six Months Ended 30 June 2023 |  | Six Months Ended 30 June 2022
| £m |  | £m
Movements in fair value of treasury instruments | 4.4 |  |  | 1.9 |
Revaluation of investments held at fair value through profit or loss | (24.2) |  |  | 9.0 |
Revaluation of put options over non-controlling interests | 7.1 |  |  | 19.6 |
Revaluation of payments due to vendors (earnout agreements) | 25.7 |  |  | (1.1) |
Retranslation of financial instruments | 12.5 |  |  | 3.7 |
| 25.5 |  |  | 33.1 |

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