Diageo
financial legal appendix continued from the previous page a exchange rates exchange in the organic movement calculation reflects the adjustment to recalculate the reported results as if they had been generated at the prior period weighted average exchange rates exchange impacts in respect of the external hedging of sales by the markets in a currency other than their functional currency and the recharging of services are also translated at prior period weighted average exchange rates and are allocated to the geographical segment to which they relate residual exchange impacts are reported as part of the corporate segment results from economies are translated at respective years actual rates acquisitions and disposals for acquisitions in the current period the post acquisition results are excluded from the organic movement calculations for acquisitions in the prior period post acquisition results are included in full in the prior period but are included in the organic movement calculation from the anniversary of the acquisition date in the current period the acquisition row also eliminates the impact of transaction costs that have been charged to operating profit in the current or prior period in respect of acquisitions that in management are expected to be completed where a business brand brand distribution right or agency agreement was disposed of or terminated in the reporting period the group in the organic movement calculations excludes the results for that business from the current and prior period in the calculation of operating profit the overheads included in disposals are only those directly attributable to the businesses disposed of and do not result from subjective of management exceptional items exceptional items are those that in management need to be disclosed separately such items are included within the income statement caption to which they relate and are excluded from the organic movement calculations management believes that separate disclosure of exceptional items and the classification between operating and non operating items further helps investors to understand the performance of the group changes in estimates and reversals in relation to items previously as exceptional are presented consistently as exceptional in the current year exceptional operating items are those that are considered to be material and unusual or non recurring in nature and are part of the operating activities of the group such as one off global programmes which can be year impairment of intangible assets and fixed assets indirect tax settlements property disposals and changes in post employment plans | Diageo
Company
Deck Type
Sector
Industry
Deck date
June 2023
Slide
61 of 63
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