The FTSE 100 index opened up 8.59 points, 0.1%, at 9,296.73. The FTSE 250 was down 32.95 points, 0.2%, at 21,852.93, and the AIM All-Share was down 0.54 points, 0.1%, at 759.20.

WH Smith said it identified the overstatement during a financial review in preparation for the year-end results. The overstatement is largely due to the accelerated recognition of supplier income in ...