3i Group plc Report and accounts 2005

Notes to the accounts

Notes to the accounts list

42 Restatement of prior years
The effect of adopting FRS 17 and UITF 38 is set out on the following table:
Total return
      Other
financial
income/
(costs) on
pension plan
2004
£m
Actuarial
(losses) on
pension plan
2004
£m
Total return
2004
£m
Previously reported       531
Adoption of FRS 17       (3) (4) (7)
As restated       (3) (4) 524
             
  Assets Liabilities Shareholders’ funds
Balance sheet
Own
shares
2004
£m
Other
assets
2004
£m
Defined
benefit
liabilities
2004
£m
Capital
reserve
2004
£m
Revenue
reserve
2004
£m
Own
shares
2004
£m
Previously reported 55 80 2,337 391
Adoption of FRS 17 (27) 83 (111) 1
Adoption of UITF 38 (55) (55)
As restated 53 83 2,226 392 (55)