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.
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