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Analysis of cash flows - Net cash flow from operating activities (Detail) - GBP (£) £ in Millions | 6 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Analysis of cash flows [Abstract] |  |  |
Profit for the period |  | £ 149.3 | £ 301.1
Taxation |  | 55.0 | 117.5
Revaluation and retranslation of financial instruments |  | (25.5) | (33.1)
Finance costs |  | 230.7 | 144.9
Finance and investment income |  | (102.4) | (55.5)
(Earnings)/loss from associates - after interest and tax |  | (1.0) | 63.8
Adjustments for: |  |  |
Non-cash share-based incentive plans (including share options) |  | 75.5 | 67.3
Depreciation of property, plant and equipment |  | 83.7 | 79.9
Depreciation of right-of-use assets |  | 129.3 | 129.9
Impairment charges included within restructuring costs |  | 140.4 | 8.1
Goodwill impairment |  | 52.9 | 0.0
Amortisation and impairment of acquired intangible assets |  | 36.6 | 31.5
Amortisation of other intangible assets |  | 9.0 | 13.6
Investment and other write-downs |  | 11.0 | 0.0
Losses on disposal of investments and subsidiaries |  | 2.9 | 48.1
Gains on remeasurement of equity interests arising from a change in scope of ownership |  | 0.0 | (60.4)
Gains on sale of property, plant and equipment |  | (0.5) | (1.1)
Movements in trade working capital |  | (521.9) | (1,015.3)
Movements in other working capital and provisions |  | (522.7) | (725.9)
Corporation and overseas tax paid |  | (171.3) | (162.7)
Interest and similar charges paid |  | (155.9) | (86.8)
Interest expense related to lease liabilities |  | (48.8) | (44.1)
Interest received |  | 108.5 | 26.9
Income from equity investments |  | 3.4 | 20.1
Dividends from associates |  | 18.9 | 21.4
Earnout payments recognised in operating activities |  | (1.2) | (21.7)
Net cash (outflow)/inflow from operating activities | [1] | £ (444.1) | £ (1,132.5)
[1] | Earnout payments in excess of the amount determined at acquisition are recorded as operating activities. Prior year excess amounts were recorded as investing activities and have been re-presented as operating activities. See note 11.

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- Definition Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_10&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
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