IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

Chapter 33 / First-Time Adoption of Internal Financial Reporting Standards (IFRS I )

377

Company income statement

52 weeks elided April 1, 2006 l m

52 weeks elided April 2, 2005 l m

Notes *** C2, C3

Operating profit Income from shares in Group undertakings Interest receivable Interest payable and similar charges Profit on ordinary activities before ta xation Income tax expense Profit for the yea r attributable to shareholders

946.7 1.7

205.2

C4 C4

(2.5)

948.4

202.7

(0.5)

947.9

202.7

Company ba lance sheet

2006

2005

lm l m

Notes***

Assets Noncurrent assets Investments in Group undertakings

9,046.1 9,046.0

C6

Current assets Trade and other receivables

----M 2.ill6..5.

-----!lJ. 2M6..l

To tal assets

Liabilities Current liabilities Amounts owed to Group undertakings

2,05 1.7 2,100.1

Current tax liabilities Trade and other payables

0.5 0.4

0.3

Nonequity B shares

54.7

Total liabilities

2106.7 2 10 1.0

6.239...8

6.245..l

Net assets

Equity Called up share capital-equity Called up share capital-e-nonequity

420.6

414.5

65.7

Share premium account Capital redemption reserve

C7 C7 C7 C7

162.3

106.6

2,113.8 2,102.8 1,397.3 1,397.3 2 845.8 2 858.2

Merger reserve

Retained earni ngs

6.239...8 6.245...l Company sta tement of changes in sha reholde r 's equity 52 weeks elided April 1, 2006 lm

Total equity

52 weeks elided April 2, 2005 l m

202.7 (204. I ) (1.4) 6 1.8

Profit attributable to shareholders Dividends

947.9 (239.7) 708.2 68.4 (2,300) (14.9)

Shares issued on the exercise of share options Purchase of own shares Tender offer expenses Redemption of B shares

--0..22) (1,557.5) 8,502.6

Change in shareholders' equity Opening shareholders' equity First-time adoption of lAS 32 and 39 Closing shareholders' equity

60.4 6,945 .1

(65.7)

6.239...8

"'Authors' editorial clarification -: "Notes" Cl , C2, C3, C4, C5, C6, C7, C8, and C9 are set out all the[ollowing page.