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In addition, the Group will adjust the charge made in the Profit and Loss Account for awards made under Long-term Incentive Plans to recognize the fair value of the awards granted to employees.
ROBERT MALPAS Appendix 2 FINANCIAL REVIEW Profit and loss account
The unaudited consolidated profit and loss account of the Company and its subsidiaries (the "Group" or "Regent") for the six months ended 30th September, 1997, together with comparative figures for the corresponding period ended 30th September, 1996, are as follows:-
Turnover arising from the acquisitions of Talkland International (UK) Limited, The Peoples Phone Company Plc and Astec Communications Limited, which is included within acquisitions in the profit and loss account, is incremental as those companies' activities derive substantially from services provided by Vodafone Limited, a fellow Group subsidiary company.
ii) the costs of the Trusts, previously charged to the Group and recorded as staff costs within operating profit, are now categorized in the profit and loss account as if incurred by the Group.