|Provision for PPE grant|
|Environmental, Health & Safety Grant|
|At start of period||(0.5)||(1.2)||(0.3)||–||(2.0)|
|Acquired through business combinations||–||–||–||(0.4)||(0.4)|
|Foreign exchange differences||–||–||–||–||–|
|At end of period||(0.4)||(1.4)||(0.3)||(0.4)||(2.5)|
The Group has received advanced payment for rental income on its facilities in Portland. This has been recognised at amortised cost and is being utilised over the period of the rental contract.
Genera has received advanced funding (PPE grant) for the refurbishment of the manufacturing facility for a third party manufacturing contract. The funding has been recognised at amortised cost and is being utilised over the life of the property, plant and equipment.
On the acquisition of Genera, the Group established a fair value provision to address existing legal and environmental compliance. A provision is recognised at the present value of the costs to be incurred for the remediation of the manufacturing site.
On the acquisition of Ampharmco, the Group established a fair value provision for dilapidations of a warehouse property.