Punch Taverns plc 2007 Annual Report and Financial Statements

27 Other reserves
Group
Equity
component of
convertible
bonds
£m
At 20 August 2005 – – 1.9 1.9
Effect of implementing IAS 32 / 39 – (62.5) – (62.5)
At 21 August 2005 – (62.5) 1.9 (60.6)
Total recognised income and expense for the period – 24.9 – 24.9
Share-based payments – – 2.4 2.4
Equity component of convertible bonds 30.0 – – 30.0
Tax on equity component of convertible bonds (9.0) – – (9.0)
At 19 August 2006 21.0 (37.6) 4.3 (12.3)
Total recognised income and expense for the period 9.0 22.4 – 31.4
Share-based payments – – 2.0 2.0
At 18 August 2007 30.0 (15.2) 6.3 21.1
Hedge
reserve
£m
Other
reserve
£m
Total
£m
Company
At 20 August 2005 – 1.9 1.9
Effect of implementing IAS 32 / 39 – – –
At 21 August 2005 – 1.9 1.9
Total recognised income and expense for the period 4.0 – 4.0
Share-based payments – 2.4 2.4
At 19 August 2006 4.0 4.3 8.3
Total recognised income and expense for the period (4.0) – (4.0)
Share-based payments – 2.0 2.0
At 18 August 2007 – 6.3 6.3
Hedge
reserve
£m
Other
reserve
£m
Total
£m
Punch Taverns plc Annual Report and Financial Statements 2007 853