Notes to the financial statements

Notes to the financial statements list

9 Equity

	Share capital (unaudited) £m	Share premium (unaudited) £m	Capital redemption reserve (unaudited) £m	Share based payment reserve (unaudited) £m	Translation reserve (unaudited) £m	Capital reserve (unaudited) £m	Revenue reserve (unaudited) £m	Own shares (unaudited) £m	Total equity (unaudited) £m
Six months to 30 September 2005
Balance at 1 April 2005*	307	364	1	9	5	2,613	477	(77)	3,699
Total recognised income and expense					(9)	404	52		447
Share-based payments				4					4
Issues of shares	1	4							5
Dividends paid							(301)		(301)
Share buy-backs	(12)		12			(151)			(151)
Own shares								8	8
Balance at 30 September 2005	296	368	13	13	(4)	2,866	228	(69)	3,711
Six months to 30 September 2004*
Balance at 1 April 2004	307	359	1	3		2,246	433	(55)	3,294
Total recognised income and expense					(2)	157	69		224
Share-based payments				3					3
Dividends paid							(53)		(53)
Issues of shares		2							2
Own shares								5	5
Balance at 30 September 2004	307	361	1	6	(2)	2,403	449	(50)	3,475
Year to 31 March 2005*
Balance at 1 April 2004	307	359	1	3		2,246	433	(55)	3,294
Total recognised income and expense					5	367	129		501
Share-based payments				6					6
Dividends paid							(85)		(85)
Issues of shares		5							5
Own shares								(22)	(22)
Balance at 31 March 2005	307	364	1	9	5	2,613	477	(77)	3,699

Share-based payment reserve

The share-based payment reserve is a reserve to recognise those amounts in retained earnings in respect of share-based payments. Transfers are made from this reserve as share options are exercised, lapse or expire.

Translation reserve

The translation reserve comprises all exchange differences arising from the translation of the financial statements of international operations.

* As restated for the adoption of IFRS, as explained within the Basis of preparation.

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