|Provision for PPE grant|
|Environmental Health & Safety|
|At start of period||(559)||(2,603)||(172)||(3,334)|
|Foreign exchange differences||(20)||(178)||(17)||(215)|
|At end of period||(542)||(2,267)||(371)||(3,180)|
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 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 acquired 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.