Share-based Compensation Plans

6 Months Ended

Jun. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Total share-based compensation recorded by the Company during the three and six months ended June 30, 2018 and 2017 by line item is as follows:



	Three months ended June 30,						Six months ended June 30,
(In millions)	2018			2017			2018			2017
Cost of sales	$	7.0		$	6.1		$	14.9		$	12.7
Research and development	12.7			9.7			25.5			19.7
Selling, general and administrative	26.2			31.9			45.7			63.2
Integration and acquisition costs	—			6.0			0.8			10.8
Total	45.9			53.7			86.9			106.4
Less tax	(7.3		)	(29.6		)	(14.4		)	(42.7		)
	$	38.6		$	24.1		$	72.5		$	63.7

For further details on existing share-based compensation plans, refer to Note 23, Share-based Compensation Plans, of Shire's Annual Report on Form 10-K for the year ended December 31, 2017.

The Company amended the mix of performance share units to include market condition, based on relative total shareholder return, commencing with the 2018 annual grant.

During the six months ended June 30, 2018, the Company made equity compensation grants to employees consisting of 10.8 million stock-settled share appreciation rights (SARs), 2.9 million restricted stock units (RSUs), and 0.9 million performance share units (PSUs) equivalent in ordinary shares.