The consolidated illustrative financial statements are prepared in accordance with IFRS in issue at 30 September 2023 and effective for annual periods beginning 1 January 2023, unless otherwise stated. Standards issued, but not yet effective, as at 1 January 2023 are not illustrated in these financial statements.
This edition includes updated considerations on macroeconomic and geopolitical uncertainty, climate-related matters, and revised disclosures of significant accounting judgements, assumptions and estimation uncertainty.