Finance costs comprise interest payable less amounts capitalized, and
interest accretion on provisions and long-term other payables.
Net finance expense relating to pensions and other post-retirement
benefits in 2013 was $480 million (2012 $566 million, 2011 $400 million).
In 2013, we adopted the revised version of IAS 19 ‘Employee Benefits’,
under which we apply the same expected rate of return on plan assets
as we used to discount our pension liabilities. Financial information for
prior periods has been restated – see Financial statements – Note 1 for
further information