IFRS presentation to analysts and investors - About United Utilities

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Simon BateyGroup Finance DirectorThank you Martin.
IFRS impact – 2004/05 earnings per share7060Primarily due to anincrease in the deferredtax charge, which is anon-cash itempence per share50403020100Adjusted Basic EPS*Basic EPSUK GAAPIFRS* before deferred tax and goodwill and exceptional items (UK GAAP) and,before deferred tax and intangibles previously classified as goodwill under UK GAAP and restructuring costs (IFRS)45So, as we’ve previously discussed, there is no material impact to earnings on apre-deferred tax basis.The change in treatment of deferred tax under IFRS, impacting on earnings,constitutes a non-cash adjustment.
Page 1 and 2: United Utilities PLCInternational F
Page 3 and 4: Simon BateyGroup Finance DirectorGo
Page 5 and 6: IFRS conversion timetable31/03/04 3
Page 7 and 8: IFRS headlines - effect on 2004/05
Page 9 and 10: Segmental operating profit£mIFRS 1
Page 11 and 12: United Utilities’ basis of prepar
Page 13 and 14: Infrastructure Accounting (IAS 16)
Page 15 and 16: Infrastructure Accounting (IAS 16)I
Page 17 and 18: IFRS impact - net assets at 31 Marc
Page 19 and 20: Interests in Joint Ventures (IAS 31
Page 21 and 22: Interests in Joint Ventures (IAS 31
Page 23 and 24: Defined Benefit Pension Scheme Acco
Page 27 and 28: Business Combinations (IAS 38 / IFR
Page 31 and 32: Deferred Tax (IAS 12)• IAS 12 doe
Page 33 and 34: Major IFRS adjustments representing
Page 37 and 38: Accounting for Derivatives (IAS 39)
Page 39 and 40: Accounting for Derivatives (IAS 39)
Page 41 and 42: Operating Profit (£m)IFRS impact -
Page 43: IFRS impact - net assets at 31 Marc
Page 47 and 48: Retained Earnings• The consolidat
Page 49 and 50: IFRS impact on key ratios and finan
Page 51 and 52: Summary• Overall impact on profit

IFRS presentation to analysts and investors - About United Utilities

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