Appendix 1 Main Differences Between UK GAAP & IFRS
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1 Appendix 1 Main Differences Between UK GAAP & IFRS UK GAAP IFRS Effect on s Not recognised on the balance sheet. Ground rents are charged to profit and loss as incurred, and shown as ground rents. The present value of future ground rents is added to the carrying value of a leasehold investment and to long-term liabilities. On payment of a ground rent virtually all of the cost is charged to the stement, principally as interest payable, and the balance reduces the liability; an equal reduction to the asset s valuion is charged to the stement. No impact on net assets. Investment and long-term debt are increased by 9.1 million each. 0.8 million of ground rents are reclassified as interest payable. Incentives Amortised to the profit and loss account over the period before which market rent becomes payable, typically the first rent review. This crees a debtor, an amount equal to which is deducted from the carrying value of the. Amortised over the term of the lease or to the first break de. The recognised in the stement is added to the cost of investment, but as it does not add to the value of the, it reduces the valuion surplus taken through the stement. No impact on net assets. The debtor set up under UK GAAP of 6.5 million is released and the associed deduction from investment reversed. In the stement, an increase in rent receivable of 0.1 million. Events After The Balance Sheet De A is accrued as an adjusting postbalance sheet event. A is not accrued, but is accounted for only when approved. Dividends are not shown on the face of the stement. Net assets are increased by 11.5 million, reducing current liabilities and increasing the profit and loss reserve. Bond Carried as long-term debt, net of issue costs which are amortised over the term of the loan. Partly carried as debt, based on the net present value of future cash flows and prevailing interest res the time of issue, and the balance carried as equity within an equity reserve. Over the term of the loan, the liability is increased to the nominal value of its debt by charges to the stement. There are three years of the ten year term remaining. Net assets are increased by 2.2 million, net of 0.9 million of deferred, by reducing the carrying value of the loan. An equity reserve of 8.7 million is set up to reflect the equity element the time of issue, and retained earnings are reduced by the cumulive subsequent effect of increasing the liability.
2 Appendix 1 Main Differences Between UK GAAP & IFRS UK GAAP IFRS Effect on Fund The net assets of the pension are disclosed in a note to the financial stements. costs are amortised to the profit and loss account over the expected lives of the members, and any excess paid into the by the Group is a prepayment in the balance sheet. The net assets of the and their associed deferred are brought onto the group balance sheet, and any movements therein are shown as a cost or in the stement, save for actuarial gains or losses, which are taken direct to retained earnings. The net liabilities of the and the reversal of the prepayment reduce net assets of the Group by 3.8 million. In the stement, the increase in the net liabilities of the not caused by actuarial movements exceeds the charge under UK GAAP by 0.3 million. Accounting The fair value of a derivive is provided for in the balance sheet to the extent th it is not an effective hedge on an underlying transaction. Any movement in th fair value is recorded in the profit and loss account. The fair value of all derivives is recorded in the balance sheet. The movement in the fair value is taken to reserves if the hedge is effective, or otherwise to the stement. No effect on net assets, because all derivives had expired by March. The profit for the year is increased by 0.3 million, which is the amount by which the opening fair value exceeded the provision made under UK GAAP after. Revaluions Investment is valued on each balance sheet de and the resulting surplus or deficit is taken to the revaluion reserve. Revaluion surpluses or deficits of investment and investment under are taken to the stement. Those of other under are taken to the revaluion reserve, unless the valuion falls below cost, in which case they are charged to the stement. At, million of investment is reclassified, 47.5 million as investment under and 93.3 million as. A revaluion surplus for the year of 48.5 million is taken to the stement, and GPE s share of the profit on joint ventures includes a revaluion surplus of 9.2 million. of 19.2 million is provided against the aggrege of these surpluses. The revaluion reserve comprises only the revaluion surpluses of ; the historical surpluses of million of investment are carried within retained earnings.
3 Appendix 1 Main Differences Between UK GAAP & IFRS UK GAAP IFRS Effect on Tax Contingent capital gains associed with the valuion of investment is not brought onto the balance sheet. Contingent capital gains, based on the which may arise on the sale of the, is included in the balance sheet as a deferred provision, and any movement from year to year is charged to the stement within the charge. Net assets are reduced by 38.2 million. In the stement, an increase in the charge in the year of 19.2 million.
4 Appendix 2 - Balance Sheet UK GAAP IFRS Non-current assets Investment (140.8) Investment under Development Investment in joint ventures Current assets Rental debtors Other debtors Prepayments and accrued 10.4 (6.5) (3.0) 0.9 ion Cash bank and short-term deposits Current liabilities Income payable (1.6) (1.6) Other creditors (5.7) (5.7) Accruals and rents in advance (19.7) (19.7) Proposed (11.5) Non-current liabilities s (57.4) 3.1 (54.3) Bank and other loans (59.0) (59.0) Debenture loans (184.3) (184.3) Finance lease liabilities - (9.1) (9.1) liabilities - (2.1) (2.1) Provisions for liabilities and charges (4.7) (0.9) 0.7 (38.2) (43.1) Net Assets (3.8) - - (38.2) Equity Called up share capital Share premium account Revaluion reserve (289.0) 18.6 Other reserves Retained earnings (6.5) (3.8) (38.2) Investment in own shares (2.6) (2.6) Equity reserve Equity shareholders' s (3.8) - - (38.2) Diluted Adjusted NAV 333p - - 6p - (2)p - - (20)p p Diluted Adjusted NNNAV 303p - - 6p - (2)p p
5 Appendix 3 - Income Stement for the year ended UK GAAP IFRS Rent receivable Ground rents (1.1) 0.8 (0.3) Service charges receivable and refurbishment costs (2.5) (4.9) (7.4) Net rental and reled Management fees and other Administrion expenses (9.3) (0.3) (0.2) (9.8) Exceptional administrion expenses (0.8) (0.8) Opering profit before net profit on investments (0.3) Profit on sale of investment Share of profit on joint ventures Net valuion gain on investment - (0.1) Net opering profit before finance costs (0.3) Interest receivable Interest payable (18.1) (0.8) (0.9) 0.5 (19.3) Exceptional finance costs (6.9) (6.9) Profit before ion (0.9) (0.3) Tax on profit on ordinary activities (0.7) 0.2 (0.2) (0.2) (19.2) (20.1) Profit for the financial year (0.7) (0.5) (19.2) Earnings per share Basic 14.3 p (0.4)p (0.3)p 0.2 p 32.8 p (10.9)p p Exceptional items 2.7 p 2.7 p Profit on sale of investment (5.7)p (5.7)p Net valuion gains - (32.8)p 10.9 p (21.9)p Adjusted 11.3 p (0.4)p (0.3)p 0.2 p p
6 Appendix 4 - Balance Sheet UK GAAP IFRS Non-current assets Investment (74.2) Investment under - - Development Current assets Rental debtors Other debtors Prepayments and accrued 10.1 (5.9) (2.8) 1.4 ion Cash bank and short-term deposits Current liabilities Income payable (1.4) (1.4) Unsecured loan notes (0.4) (0.4) Other creditors (5.0) (5.0) Accruals and rents in advance (20.5) (20.5) Proposed (5.8) Financial liabilities (0.4) (0.4) Non-current liabilities loans (57.3) 3.6 (53.7) Bank and other loans (94.0) (94.0) Debenture loans (194.3) (194.3) Finance lease liabilities - (12.7) (12.7) Employee benefits - (2.7) (2.7) Provisions for liabilities and charges (5.5) (1.1) (23.9) (29.8) Net Assets (4.1) (0.3) - (23.9) Equity Called up share capital Share premium account Revaluion reserve (275.3) 12.3 Other reserves Retained earnings (6.2) (4.1) (0.3) (23.9) Investment in own shares (2.6) (2.6) Equity reserve Equity shareholders' s (4.1) (0.3) - (23.9) Diluted Adjusted NAV 305p - - 3p - (3)p - - (13)p p Diluted Adjusted NNNAV 287p - - 3p - (3)p p
7 Appendix 5 - Income Stement for the six months ended UK GAAP IFRS Rent receivable Ground rents (0.6) 0.4 (0.2) Service charges receivable and refurbishment costs (1.2) (2.6) (3.8) Net rental Management fees and other Administrion expenses (4.1) (0.1) (0.2) (4.4) Exceptional administrion expenses (0.8) (0.8) Opering profit before net profit on investments (0.1) Loss on sale of investment (0.1) (0.1) Net valuion gain on investment - (0.3) Net opering profit before finance costs (0.1) Interest receivable Interest payable (8.9) (0.4) (0.5) 0.1 (9.7) Exceptional finance costs (6.2) (6.2) Profit before ion (0.5) (0.1) Tax on profit on ordinary activities (1.1) 0.2 (0.1) - (4.9) (5.9) Profit for the period (0.3) (0.2) (4.9) Earnings per share Basic 2.8 p (0.2)p (0.1)p p (2.6)p p 0.7 p 0.7 p Exceptional items 2.2 p 2.2 p Net valuion gains - (10.8)p 2.6 p (8.2)p Adjusted 5.7 p (0.2)p (0.1)p p
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