AmazonScience/document-haystack

16 Separately disclosed items2£m320234Tax impact5£m £m620227Tax impact8£m9Legal settlement 1 585.0 – – –10Amortisation of acquired intangibles 2 254.6 (41.6) 116.9 (16.5)11Impairment loss 3 289.0 – 7.0 –12Restructuring costs 4 49.7 (9.6) 11.8 (1.4)13Corporate transaction costs 5 17.8 – 23.9 (0.6)14Legal and onerous contract provisions 6 17.6 (3.0) 8.1 (0.8)15Movement in fair value of contingent consideration 7 71.8 (15.5) (1.0) –16Loss on disposal of property, plant and equipment 8 1.0 – 1.0 –17Financing 9 1.0 – 5.7 –18Furlough10 – – 45.5 (8.6)19Separately disclosed items for the year from continuing operations 1,287.5 (69.7) 218.9 (27.9)20Separately disclosed items for the year from discontinued operations (Note 21) 57.8 – 13.4 –21Total before tax 1,345.3 (69.7) 232.3 (27.9)22Separately disclosed items for the year after tax 1,275.6 204.4231.  On 5 December 2023, Entain plc entered into a Deferred Prosecution Agreement (“DPA”) with the Crown Prosecution Service (“CPS”) in relation to historical conduct of the 24Group, thereby resolving the HM Revenue & Customs (“HMRC”) investigation into the Group. As a result of the agreement reached, the Group has recognised a £585.0m 25discounted liability during the current year in relation to amounts it has agreed to be pay in relation to the disgorgement of profits, charitable donations and contributions to CPS 26costs. Further details are provided in Note 20. 272. Amortisation charges in relation to acquired intangible assets arising from the various acquisitions made by the Group in recent years, including Ladbrokes Coral, Crystalbet, 28Neds, Enlabs, Avid, SuperSport, STS, NZ Tab and 365Scores. 293. Relates to impairments recorded against the Group’s Australian business of £190.0m, the assets associated with the Group’s Unikrn and Africa operations which have closed 30as B2C operations during the year, of £78.1m, an £11.0m impairment of the Group’s ROI retail portfolio, an impairment against the Group’s Polish operation (excluding STS) of 31£5.1m and a number of smaller impairments against ROU assets that the Group no longer intends to use following their closure, including UK Retail shops. Further details are 32provided in Note 14.334. Primarily relates to costs associated with the Group’s restructuring programme Project Romer.345. Transaction costs associated with the M&A activity including the acquisition of 365Scores, NZ Tab, STS and Angstrom (see Note 32).356. Relates primarily to costs associated with the Group’s legal expenses in cooperating with the HMRC investigation.367. Reflects the movement in the fair value of contingent consideration arrangements on recent acquisitions as well as the associated discount unwind. Further details of contingent 37consideration liabilities are provided in Note 26.388. Relates to the loss on disposal of certain assets within the Group’s retail estates. 399. Fees incurred in respect of bridging loans and other financing activities.4010. Relates to the repayment of monies received under the Government furlough scheme in the prior year. 41The items above reflect incomes and expenditures which are either exceptional in nature or size or are associated with the amortisation 42of acquired intangibles. The Directors believe that each of these items warrants separate disclosure as they do not form part of the day-43to-day underlying trade of the Group.441 Overview 8 Strategic report 88 Governance 140 Financial statements45Entain plc Annual Report 2023 17546Notes to the consolidated  47financial statements 48for the year ended  4931 December 2023