Report & Accounts - JLT

Financial StatementsNotes to the Financial Statementsfor the year ended 31st December 200535. Restatement as at 31st December 2004 cont.AccountingPresentational policyreclassifications changesCONSOLIDATED INCOME STATEMENT : ADJUSTMENT ANALYSIS £’000 £’000Trading expenses reclassification to "salaries and associated expenses" 265,291 -reclassification to "premises" 25,266 -reclassification to "other operating costs" 83,399 -reclassification to "depreciation, amortisation and impairment" 9,697 -383,653 -100Jardine Lloyd Thompson Group plc Annual Report & Accounts 2005Salaries and associated expenses reclassification from "trading expenses" (264,641) -reclassification from "exceptional items" (7,623) -cost of amortisation in respect of equity settled remuneration - (1,173)(272,264) (1,173)Premises reclassification from "trading expenses" (25,266) -reclassification from "exceptional items" (144) -(25,410) -Other operating costs reclassification from "trading expenses" (83,399) -reclassification from "exceptional items" (2,293) -reclassification from "loss on sale or closure of operations" (729) -reclassification from "depreciation" - (72)adjustment re equity settled remuneration - 8adjustment in respect of opening impairment - 755(86,421) 691Depreciation, amortisation and impairment charges reclassification from "trading expenses" (9,697) -reclassification from "other operating costs" - 72amortisation in respect of intangible assets acquired - (180)impairment charge re JLT re Solutions - (1,192)(9,697) (1,300)Goodwill amortisation reversal of goodwill amortisation - 7,680Exceptional items reclassification to "salaries and associated expenses" 7,623 -reclassification to "premises" 144 -reclassification to "other operating costs" 2,293 -10,060 -Finance costs reclassification from “salaries and associated expenses” (650) -reclassification to "share of associates" - 1,429(650) 1,429Share of results of associates after tax and minority interests reclassification from "finance costs" - (1,429)reclassification from "taxation" - (2,271)reclassification from "minority interests" - (2)- (3,702)Loss on sale or closure of operations reclassification to "other operating costs" 729 -Income tax expense reclassification to "share of associates" - 2,271tax effect of accounting policy changes - (581)- 1,690Minority interests reclassification to "share of associates" - 2adjustment re equity settled remuneration - 14MI share of net tax effects - (11)- 5Dividends reversal of dividend charged to income statement - 41,635