Implications of IFRS
- First IFRS reporting H1 2005/06
- Detailed impact to be provided in July
| Balance Sheet at 31.03.05 | Operating | |||
|---|---|---|---|---|
| Assets £m |
Liabilities £m |
Net Assets £m |
Profit 04/05 £m |
|
| IAS 19 Pensions | (117) | (19) | (136) | (18) |
| IAS 17 Leases | 46 | (57) | (11) | 5 |
| IAS 12 Deferred Tax | 61 | (65) | (4) | - |
| IAS 10 Proposed Dividends | - | 150 | 150 | - |
| Other | 4 | 1 | 5 | 2 |
| Total Impact | (6) | 10 | 4 | (11) |
