|
Units
|
2000 (UK GAAP - pre-FRS17)
|
2001 (UK GAAP - pre-FRS17)
|
2002 (UK GAAP)
|
2003 (IFRS)
|
2004 (IFRS)
|
Replacement cost profit before interest and tax (1,2) - Total
|
$m
|
17,899
|
16,562
|
11,200
|
18,712
|
23,389
|
The financial information for 2003 and 2004 has been restated to reflect the adoption of IFRS. The financial information for 2000 to 2002 has not been restated for IFRS and remains on the basis of UK GAAP. UK GAAP information for 2002 reflects the adoption by the group of Financial Reporting Standard No. 17 'Retirement Benefits' (FRS 17) with effect from 1 January 2004. Financial information for 2000 and 2001 has not been restated for FRS 17.
(1) Replacement cost profit is before inventory holding gains and losses.
(2) Replacement cost profit before interest and tax under IFRS includes equity-accounted interest and tax.
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