- Home
- Introduction
- Chairman's statement
- Chief Executive's review
- Business review
- Corporate responsibility
- Governance
- Financial statements
- Notes to the financial statements
- Other information
- PDF downloads
© Rolls-Royce plc 2008 Legal Information
6 Movements in capital and reserves
| Non-distributable reserves | |||||||
|---|---|---|---|---|---|---|---|
| Share capital £m |
Share premium £m |
Merger reserve £m |
Capital redemption reserves £m |
Other reserve1 £m |
Profit and loss account £m |
Total £m |
|
| At December 31, 2006, as previously reported | 356 | 43 | 623 | 351 | — | 1,322 | 2,695 |
| Prior year adjustment 1 | — | — | — | — | 40 | 20 | 60 |
| At December 31, 2006, as restated | 356 | 43 | 623 | 351 | 40 | 1,342 | 2,755 |
| Loss for the year | — | — | — | — | — | (1) | (1) |
| Arising on issue of ordinary shares | 5 | 24 | — | — | — | — | 29 |
| Issue of B Shares | — | — | (172) | — | — | — | (172) |
| Redemption of B Shares | — | — | — | 97 | — | (97) | — |
| Conversion of B Shares into ordinary shares | 3 | — | — | 69 | — | — | 72 |
| Share-based payment adjustments | — | — | — | — | 19 | (95) | (76) |
| At December 31, 2007 | 364 | 67 | 451 | 517 | 59 | 1,149 | 2,607 |
| 1 Following the adoption of UITF 41 Scope of FRS 20 and UITF 44 Group and Treasury Share Transactions, (note 2), the 'Other reserve' represents the value of share-based payments in respect of employees of subsidiary undertakings for which payment has not be received. Consequential adjustments have also been made to the profit and loss account. | |||||||