| Equity attributable to Unitholders | Minority interest |
Total equity |
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Notes | Unitholders' capital € m |
Treasury units € m |
Other reserves € m |
Cumulative translation adjustment reserve € m |
Retained earnings € m |
Total € m |
€ m | € m | ||||||||||
| Balance at 31 March 2004 | 979 | (590) | 44 | - | 4605 | 5038 | 4 | 5042 | ||||||||||
| Currency translation adjustments | - | - | - | (9) | - | (9) | - | (9) | ||||||||||
| Transfer of hedge reserve on settlement of net investment hedge | 16 | - | - | (28) | 28 | - | - | - | - | |||||||||
| Cash flow hedges: | ||||||||||||||||||
| -net gains | 16 | - | - | 24 | - | - | 24 | - | 24 | |||||||||
| -recycle to income statement | 16 | - | - | (12) | - | - | (12) | - | (12) | |||||||||
| Net share of BAT equity movements | 8 | - | - | - | - | 154 | 154 | - | 154 | |||||||||
| Net income/(expense) recognised directly in equity | - | - | (16) | 19 | 154 | 157 | - | 157 | ||||||||||
| Net profit | - | - | - | - | 1212 | 1212 | 2 | 1214 | ||||||||||
| Total recognised income/(expense) | - | - | (16) | 19 | 1366 | 1369 | 2 | 1371 | ||||||||||
| Net changes in tresury units | 16 | - | 30 | - | 5 | 21 | 56 | - | 56 | |||||||||
| Employee unit option scheme | 16 | - | - | 31 | - | - | 31 | - | 31 | |||||||||
| Dividends paid | 26 | - | - | - | - | (219) | (219) | - | (219) | |||||||||
| Balance at 31 March 2005 | 979 | (560) | 59 | 24 | 5773 | 6275 | 6 | 6281 | ||||||||||
| Adoption of IAS 32 and IAS 39* | - | - | 5 | - | (5) | - | - | - | ||||||||||
| Balance at 1 April 2005 | 979 | (560) | 64 | 24 | 5768 | 6275 | 6 | 6281 | ||||||||||
| Currency translation adjustments | - | - | - | 14 | - | 14 | - | 14 | ||||||||||
| Cash flow hedges: | ||||||||||||||||||
| -net losses | 16 | - | - | (29) | - | - | (29) | - | (29) | |||||||||
| -recycle to income statement | 16 | - | - | 3 | - | - | 3 | - | 3 | |||||||||
| -Net share of BAT equity movements | 8 | - | - | - | - | (155) | (155) | (155) | ||||||||||
| Net income/(expense) recognised directly in equity | - | - | (26) | 14 | (155) | (167) | - | (167) | ||||||||||
| Net profit | - | - | - | - | 1094 | 1094 | 2 | 1096 | ||||||||||
| Total recognised income/(expense) | - | - | (26) | 14 | 939 | 927 | 2 | 929 | ||||||||||
| Net changes in treasury units | 16 | - | 152 | - | - | (62) | 90 | - | 90 | |||||||||
| Employee unit option scheme | 16 | - | - | 34 | - | - | 34 | - | 34 | |||||||||
| Dividends paid | 26 | - | - | - | - | (553) | (553) | - | (553) | |||||||||
| Balance at 31 March 2006 | 979 | (408) | 72 | 38 | 6092 | 6773 | 8 | 6781 | ||||||||||
*In April 2005 the International Accounting Standards Board issued an amendment to International Accounting Standard 39 Financial Instruments: Recognition and Measurement, relating to the application of hedge accounting for highly probable forecast intra-Group transactions. The early application of this amendment by the Group has resulted in an equity restatement between the hedge reserve and retained earnings at 1 April 2005 of € 5 million.
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