Would the following items justify the calculation of a separate EPS figure under IAS 33?

(a) A charge of £1,500 million that appeared in the accounts, described as additional provisions relating to exposure to countries experiencing payment difficulties. 

(b) Costs of £14 million that appeared in the accounts, described as redundancy and other non-recurring costs. 

(c) Costs of £62.1 million that appeared in the accounts, described as cost of rationalisation and withdrawal from business activities.

(d) The following items that appeared in the accounts:

(i) Profit on sale of property £80m

(ii) Reorganisation costs £35m

(iii) Disposal and discontinuance of hotels £659m.