Statement of recognised income and expense

  2006
£m
2005
£m
 
Exchange difference on translation of foreign operations (119.5) 98.7
Gains/(losses) on net asset hedges 82.9 (79.5)
Exchange differences recycled on disposal of subsidiaries 4.4
Fair value movements in foreign exchange cash flow hedges (4.1) (6.1)
Fair value movements in interest rate cash flow hedges 2.2 (9.3)
Fair value movements in commodity contract cash flow hedges (0.6) (3.4)
Actuarial losses on defined benefit pension schemes (5.6) (0.6)
Tax on items recognised directly in equity 0.3 10.4
 
Net income recognised directly in equity (31.8) 28.8
 
Transfer to profit or loss from equity on foreign exchange cash flow hedges (2.0) (2.5)
Transfer to profit or loss from equity on interest rate cash flow hedges (1.7)
Transfer to profit or loss from equity on commodity contract cash flow hedges 4.0
Tax on items transferred to profit or loss from equity
 
(Loss)/profit for the period (10.2) 75.3
 
Total recognised income and expense for the period (41.7) 101.6
 
Attributable to:
Equity holders of the parent
(41.8) 101.4
Minority interests 0.1 0.2
 
  (41.7) (101.6)
 
Fair value of foreign exchange cash flow hedges on adoption of IAS39 8.2
Fair value of interest rate swaps on adoption of IAS39 (6.4)
Reduction in net assets on initial adoption of IAS32 (restated: see note 24) (52.8)
 
Change of accounting policy on adoption of IAS32/39 (51.0)
 
Attributable to:
Equity holders of the parent
51.0
Minority interests
 
  (51.0)