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Consolidated and Parent Company Statements<br />

of Recognised Income and Expense<br />

For the year ended 31 March 2008<br />

Financial Statements 65<br />

Group<br />

Company<br />

2008 2007 2008 2007<br />

Notes £m £m £m £m<br />

Actuarial gain on retirement benefit liabilities 29 6.4 31.3 – –<br />

Share of Joint Venture equity items 33 0.2 7.5 – –<br />

Tax on items charged to equity 8c (7.8) (8.5) – –<br />

Cash flow hedges 27 (0.8) (0.1) – –<br />

Net differences on exchange 33 3.3 (0.1) – –<br />

Net income recognised directly to equity 1.3 30.1 – –<br />

Profit/(loss) for the year 100.0 (57.3) 68.7 4.9<br />

Total recognised income and expense for the year<br />

attributable to equity shareholders 101.3 (27.2) 68.7 4.9<br />

The notes on pages 68 to 113 are an integral part of these Financial Statements.<br />

Introduction Reviews Governance Financial Statements Investor Information<br />

WS <strong>Atkins</strong> plc Annual Report 2008

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