FOR THE YEAR ENDED 31 DECEMBER 2005
The consolidated financial statements of the Group, for the year ended 31 December 2005, has been prepared in accordance with International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board as adopted by the EU (Adopted IFRSs).
The following accounting policies, on the basis of Adopted IFRSs, have been applied consistently in dealing with items which are considered material in relation to the Group's financial statements, for both years ended 31 December 2004 and 2005, except in relation to IAS 32 (Financial Instruments: Disclosure and Presentation) and IAS 39 (Financial Instruments: Recognition and Measurement) as the Group has taken the exemption available in IFRS 1 (First-time Adoption of International Financial Reporting Standards) to restate comparative information for these standards. Consequently, the Group has applied these standards prospectively from 1 January 2005 and has continued to apply UK GAAP in respect of financial instruments for the comparative period.
1. Accounting policies [179KB]2. Segment reporting [56KB]
3. Profit for the year [45KB]
4. Finance income [42KB]
5. Finance expense [42KB]
6. Employee benefit costs and employee numbers [55KB]
7. Pension schemes [67KB]
8. Exceptional items [46KB]
9. Tax [57KB]
10. Dividends [46KB]
11. Earnings per share (EPS) [44KB]
12. Goodwill [55KB]
13. Other tangible assets [46KB]
14. Property, plant and equipment [46KB]
15. Investments in joint ventures and associates [58KB]
16. Other investments [46KB]
17. Finance lease receivables [46KB]
18. Other long-term receivables [46KB]
19. Deferred tax [54KB]
20. Inventories [44KB]
21. Trade and other receivables [44KB]
22. Derivate financial instruments [44KB]
23. Cash and cash equivalents [48KB]
24. Loans and bonds [59KB]
25. Trade and other payables (current) [45KB]
26. Trade and other payables (non-current) [45KB]
27. Provisions [45KB]
28. Share capital [79KB]
29. Share capital and reserves [48KB]
30. Acquisitions and disposals [64KB]
31. Net debt [49KB]
32. Financial instruments - 2005 126KB]
33. Financial instruments - 2004 [82KB]
34. Commitments [46KB]
35. Contingent liabilities [66KB]
36. Related party transactions [83KB]
37. Events after the balance sheet date [50KB]
38. Events subsequent to the date of the auditor's report [50KB]
39. Subsidiaries [50KB]
40. Joint ventures and associates [51KB]
41. Critical accounting judgements and key sources of estimation uncertainty [77KB]
42. Explanation of transition to IFRSs [88KB]
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