In the six months ended June 30, 2024, a restructuring charge of $45.8 million (June 30, 2023: $45.4 million) was recorded in the Condensed Consolidated Statement of Operations under a restructuring plan adopted following a review of operations.

The restructuring plan reflected a workforce reduction of $31.7 million (June 30, 2023: $34.1 million) and an office consolidation program to optimize the Company's office footprint of $14.1 million (June 30, 2023: $11.3 million), being the impairment of operating right-off-use assets and related property plant and equipment of $12.6 million (June 30, 2023: $8.6 million) and onerous contract costs of $1.5 million (June 30, 2023: $2.7 million).


	Three Months Ended				Six Months Ended
	June 30, 2024		June 30, 2023		June 30, 2024		June 30, 2023
	(in thousands)
Restructuring charges	$	45,789	$	35,661	$	45,789	$	45,390
Total	$	45,789	$	35,661	$	45,789	$	45,390

At June 30, 2024, a total liability of $26.3 million (December 31, 2023: $7.0 million) was recorded on the Consolidated Balance Sheet relating to restructuring activities.


	Six Months Ended		Year Ended
	June 30, 2024		December 31, 2023
	(in thousands)
Opening provision	$	6,999	$	6,022
Charge during the period*	33,230		36,704
Utilization	(13,883)		(35,727)
Closing provision	$	26,346	$	6,999

*The charge for the period reflects the workforce reduction of $31.7 million and onerous contract costs of $1.5 million.

(1) $21.6 million (December 31, 2023: $4.0 million) of personnel related liabilities as a result of the workforce reduction; all of which have been classified as short-term within Other Liabilities, and