Cadbury Schweppes plc - Annual Review and Summary Financial Statement 2005 - Financial Review - IFRS to US GAAP differences

Cumulative effect on Shareholders' Equity of differences between IFRS and US GAAP

	2005 £m	2004 £m
Total Equity (under IFRS)	3,035	2,300
Minority Interest	(27)	(229)
Equity attributable to equity holders of the parent	3,008	2,071
US GAAP adjustments:
Goodwill and intangibles	958	957
Retirement benefits	220	349
Recognition of additional minimum pension liability	(53)	(120)
Restructuring	12	12
Interest capitalisation	34	29
Property revaluations	(59)	(59)
Derivatives	-	(58)
Other	6	3
Taxation on above adjustments	562	585
Total shareholders' Equity (under US GAAP)	4,688	3,769