Ann: TNE ARR up 21% and H1 Profit Before Tax up 17%, page-31

I suspect there's been some subtle changes to the way Goodwill and Research and Development are being treated from an accounting point of view these days.
There was a time I recall when such items were written off across a pertinent period of time, determined at the moment of the cost being incurred.
These days there seems to be a recognition of impairment only rather than the application of preset numbers.
In other words, these numbers are being tested annually for impairment rather than being systematically amortized predicated on a reasonable assessment of the life of the value generated via the expense.
There is nothing illegal, or even necessarily incorrect about this new approach, but requires a closer study of the statutory numbers than may have previously been required.
These comments are general and not specific to TNE.
Again, not specific to TNE, I expect Research and Development to be costs incurred ahead of the knowledge curve rather than they be costs incurred to keep up with the competition or to enhance a service or product as a reaction to a customer request.
I'm not sure all R & D expenses I see over a reporting period fit my definition. Maybe they don't have to.