Exceptional items highlighted within a separate column on the face of the income statement.

Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".

Deferred tax changes recognised following changes to US tax legislation.

Recognition of a significant goodwill impairment.

Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".

Detailed disclosure in respect of business disposal.

Additional disclosure in respect of the expected impact of new accounting standards including IFRS 9 “Financial instruments”, IFRS 15 “Revenue from contracts with customers” and IFRS 16 “leases”.

Exceptional non-underlying items including restructuring costs highlighted on the face of the income statement.

Non-underlying items identified as a new key audit matter.

Disclosure in respect of business acquisition made during the year.

Disclosure made in respect of post balance sheet share buyback

Discussion of key audit matters included in audit report.

Separate sections outlining director and auditor responsibilities included in auditors' report.

Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".

Change in classification of costs leads to prior year adjustment to comparatives.

Exceptional items highlighted within a separate line item on the face of the income statement.

Inclusion of a table disclosing a maturity analysis of operating lease payment commitments.

Defined benefit pension scheme surplus presented separately on the face of the balance sheet.

Deferred revenue disclosed separately from trade and other payables.

Deferred tax classification altered.

Detailed narrative description of proposed changes to directors' remuneration

Revised FRC ethical standard results in change to non-audit services policy.

Exceptional gain recognised in relation to a prior year business acquisition