Certain amounts in relation to the financial year ended 31 March 2017 were reclassified for consistency with the presentation of the financial year ended 31 March 2018. Reclassification did not impact net profit or total comprehensive income.

The Company reclassified dividends and interest received on loan receivables from subsidiaries from ‘Finance income’, to ‘Revenue’ in the comparative period as these items reflect income earned in the ordinary course of the company’s activities. Additionally, interest income which is not probable of collection, is not recognised at inception. In the prior year, this income was recognised as ‘Interest on loans receivable from subsidiaries’ and a corresponding impairment charge was recognised in ‘Remeasurement of loans receivables’. This has been correctly accounted for in the current year and the comparative information restated. See below the impact this reclassification had on the income statement, statement of cash flows and notes to the financial statements.