The following standards and interpretations were adopted in the current period as they were mandatory for the year ended 31 March 2017, but either had no material impact on the result or net assets of the Group or were not applicable.

  • IAS 1 'Presentation of financial statements' - amendments relating to the Disclosure Initiative.
  • IAS 16 'Property, plant and equipment' and IAS 38 'Intangible assets' - amendments relating to clarification of acceptable methods of depreciation and amortisation.
  • IAS 27 'Separate financial statements' - amendments relating to Equity method in separate financial statements.
  • IFRS 11 'Joint arrangements' - amendments relating to acquisitions of interests in joint operations.
  • Annual improvements to IFRS 2012–2014 Cycle.