Ann: Half Year Results Investor Presentation, page-31

You most certainly can realise revenue throughout a project lifecycle based on when its "earned". Pretty basic accrual basis accounting.....

Its not "cooking the books" and pretty important aspect of project finance. Good way to screw up a company accounting wise is to recognise revenue upfront for a project that last multiple periods. Revenue realised P1 while P2 has incurred expenses but has no revenue P3 the same etc. Bad look growth wise for company. Investing 101.

Expenses are realised when they are incurred, no way out of reporting ramped up expenses. Reporting revenue and expenses are different. Again, pretty basic accounting and investing 101.