-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Suh++tjgdhOLh8w5ltPnlHzSGaEBB47cEswK00K/Zo5AwGQJs5Tu4kw9BmoBVrs3 CDTayDfLfiho+GYmtNNIoA== 0000950103-09-002146.txt : 20090828 0000950103-09-002146.hdr.sgml : 20090828 20090828123639 ACCESSION NUMBER: 0000950103-09-002146 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 42 CONFORMED PERIOD OF REPORT: 20090630 FILED AS OF DATE: 20090828 DATE AS OF CHANGE: 20090828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shire plc CENTRAL INDEX KEY: 0000936402 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-29630 FILM NUMBER: 091042223 BUSINESS ADDRESS: STREET 1: HAMPSHIRE INTL BUSINESS PARK STREET 2: CHINEHAM BASINGSTOKE CITY: HAMPSHIRE ENGLAND RG STATE: X0 ZIP: R924 8EP BUSINESS PHONE: 441256894000 MAIL ADDRESS: STREET 1: HAMPSHIRE INTL BUSINESS PARK STREET 2: CHINEHAM BASINGSTOKE CITY: HAMPSHIRE ENGLAND RG STATE: X0 ZIP: R924 8EP FORMER COMPANY: FORMER CONFORMED NAME: Shire Ltd. DATE OF NAME CHANGE: 20080523 FORMER COMPANY: FORMER CONFORMED NAME: Shire plc DATE OF NAME CHANGE: 20051125 FORMER COMPANY: FORMER CONFORMED NAME: SHIRE PHARMACEUTICALS GROUP PLC DATE OF NAME CHANGE: 19980302 10-Q/A 1 dp14642_10qa.htm FORM 10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 1

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period ended June 30, 2009

Commission File Number: 0-29630

SHIRE PLC

(Exact name of registrant as specified in its charter)

Jersey (Channel Islands) (State or other jurisdiction of incorporation or organization)	98-0601486 (I.R.S. Employer Identification No.)
5 Riverwalk, Citywest Business Campus, Dublin 24, Republic of Ireland (Address of principal executive offices and zip code)	+353 1 429 7700 (Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.

Large accelerated filer [X]

Accelerated filer [ ]

Non-accelerated filer [ ]

Smaller reporting company [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [X]

As at August 21, 2009 the number of outstanding ordinary shares of the Registrant was 560,337,155.

EXPLANATORY NOTE

The sole purpose of this Amendment No. 1 to our Quarterly Report on Form 10-Q for the period ended June 30, 2009 (the Form 10-Q), is to file Exhibit 101 to the Form 10-Q. Exhibit 101 consists of the following materials from Shire plc’s Form 10-Q for the period ended June 30, 2009, filed with the Securities and Exchange Commission (SEC) on August 6, 2009, formatted in eXtensible Business Reporting Language (XBRL): (i) Unaudited Consolidated Balance Sheets at June 30, 2009 and December 31, 2008; (ii) Unaudited Consolidated Statements of Income for the three months and six months to June 30, 2009 and June 30, 2008; (iii) Unaudited Consolidated Statement of Changes in Equity for the six months to June 30, 2009; (iv) Unaudited Consolidated Statements of Comprehensive Income/(Loss) for the three months and six months to June 30, 2009 and June 30, 2008; (v) Unaudited Consolidated Statements of Cash Flows for the six months to June 30, 2009 and June 30, 2008; and (vi) Notes to the Unaudited Consolidated Financial Statements, tagged as blocks of text.

This Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update in any way disclosures made in the Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of sections 11 or 12 of the Securities Act of 1933 as amended, are deemed not filed for purposes of section 18 of the Securities and Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

ITEM 6. EXHIBITS

Exhibits

2.01

Agreement and Plan of Merger by and among Shire Pharmaceuticals Group plc, Transkaryotic Therapies, Inc. and Sparta Acquisition Corporation, dated as of April 21, 2005.(1)

2.02

Agreement of Merger dated as of February 20, 2007 among Shire plc, Shuttle Corporation and New River Pharmaceuticals, Inc.(2)

2.03

Business Combination Agreement dated as of July 3, 2008 between Maia Elfte Vermögensverwaltungs GmbH and Jerini AG. (3)

3.01

Form of Amended Memorandum and Articles of Association of Shire plc as adopted by special resolution passed on April 10, 2008 and amended by special resolution on September 24, 2008.(4)

4.01

Form of Assignment and Novation Agreement between Shire Limited, Shire plc, JPMorgan Chase Bank, N.A. dated April 16, 2008 relating to the Deposit Agreement among Shire plc, JPMorgan Chase Bank, N.A. as depositary and all holders from time to time of ADRs issued thereunder dated November 21, 2005.(5)

4.02

Form of Deposit Agreement among Shire plc, JPMorgan Chase Bank, N.A. as depositary and all holders from time to time of ADRs issued thereunder dated November 21, 2005. (6)

4.03

Form of Ordinary Share Certificate of Shire Limited. (7)

4.04

Form of American Depositary Receipt Certificate of Shire Limited. (8)

4.05

Trust Deed for the New Shire Income Access Trust, dated August 29, 2008. (9)

10.01

Tender and Support Agreement dated as of February 20, 2007 among Shire plc, Mr. Randal J. Kirk and the other parties named therein. (10)

10.02

Multicurrency Term and Revolving Facilities Agreement as of February 20, 2007 by and among Shire plc, ABN AMRO Bank N.V., Barclays Capital, Citigroup Global Markets Limited, The Royal Bank of Scotland plc, and Barclays Bank plc. (11)

10.03

Accession and Amendment Deed dated April 15, 2008 between Shire Limited, Shire plc, certain subsidiaries of Shire plc and Barclays Bank PLC as Facility Agent relating to a US $1,200,000,000 facility agreement dated February 20, 2007 (as amended by a syndication and amendment agreement dated July 19, 2007). (12)

10.04

Subscription Agreement dated May 2, 2007 relating to the 2.75% Convertible Bonds due 2014 between Shire plc and ABN AMRO Bank N.V. and NM Rothschild & Sons Limited (trading together as ABN AMRO Rothschild, an unincorporated equity capital markets joint venture) and Barclays Bank PLC and Citigroup Global Markets Limited and Goldman Sachs International and Morgan Stanley & Co. International plc and others. (13)

10.05

Amending Subscription Agreement dated May 8, 2007 relating to the 2.75% Convertible Bonds due 2014 between Shire plc and ABN AMRO Bank N.V. and NM Rothschild & Sons Limited (trading together as ABN AMRO Rothschild, an unincorporated equity capital markets joint venture) and Barclays Bank PLC and Citigroup Global Markets Limited and Goldman Sachs International and Morgan Stanley & Co. International plc and others. (14)

10.06

Trust Deed dated May 9, 2007 relating to the 2.75% Convertible Bonds due 2014 between Shire plc and BNY Corporate Trustee Services Limited. (15)

10.07

Supplemental Trust Deed dated April 15, 2008 between Shire Limited, Shire plc and BNY Corporate Trustee Services Limited relating to a trust deed dated May 9, 2007 relating to US $1,100,000,000 2.75% Convertible Bonds due 2014. (16)

10.08

Accession and Amendment Agreement dated April 15, 2008 between Shire Limited, Shire plc, BNY Corporate Trustee Services Limited and The Bank of New York relating to a paying and conversion agency agreement dated May 9, 2007 relating to US $1,100,000,000 2.75% Convertible Bonds due 2014. (17)

10.09*

Revised and Restated Master License Agreement dated November 20, 1995 among Shire BioChem Inc (f/k/a BioChem Pharma Inc.), Glaxo Group Limited, Glaxo Wellcome Inc. (formerly Glaxo Canada Inc.), Glaxo Wellcome Inc. (formerly Glaxo Inc.), Tanaud Holdings (Barbados) Limited, Tanaud International B.V. and Tanaud LLC. (18)

10.10*

Settlement Agreement, dated August 14, 2006 by and between Shire Laboratories Inc. and Barr Laboratories, Inc. (19)

10.11*

Product Development and License Agreement, dated August 14, 2006 by and between Shire LLC and Duramed Pharmaceuticals, Inc. (20)

10.12*

Product Acquisition and License Agreement, dated August 14, 2006 by and among Shire LLC, Shire plc and Duramed Pharmaceuticals, Inc. (21)

10.13

Service Agreement between Shire plc and Mr Angus Russell, dated March 10, 2004. (22)

10.14

Novation Agreement dated November 21, 2005 relating to the Employment Agreement of Angus Russell dated March 10, 2004. (23)

10.15

Novation Agreement dated April 11, 2008 relating to the Employment Agreement of Angus Russell dated March 10, 2004, as previously novated on November 21, 2005. (24)

10.16

Form of Amended and Restated Employment Agreement between Shire plc and Mr Matthew Emmens, dated March 12, 2004. (25)

10.17

Amendment Agreement dated November 21, 2005 relating to the Amended and Restated Employment Agreement of Matthew Emmens dated March 12, 2004. (26)

10.18

Ratification and Guaranty dated November 21, 2005 relating to the Amended and Restated Employment Agreement of Matthew Emmens dated March 12, 2004. (27)

10.19

Amendment Agreement dated May 20, 2008 relating to the Amended and Restated Employment Agreement of Matthew Emmens dated March 12, 2004, as amended on November 21, 2005. (28)

10.20

Ratification and Guaranty dated May 20, 2008 relating to the Amended and Restated Employment Agreement of Matthew Emmens dated March 12, 2004. (29)

10.21

Form of Indemnity Agreement for Directors of Shire Limited. (30)

10.22

Service Agreement between Shire Limited and Mr Angus Russell, dated July 2, 2008. (31)

10.23

Service Agreement between Shire Limited and Mr Graham Hetherington, dated July 2, 2008. (32)

10.24

Form of Settlement Agreement and Mutual Release in re: Transkaryotic Therapies, Inc., by and between Shire Human Genetic Therapies, Inc., Shire plc and the parties set forth therein. (33)

10.25

Amended Agreement dated February 24, 2009 relating to the Product Development and License Agreement dated August 14, 2006. (34)

21	List of Subsidiaries. (35)

31.1**

Certification of Angus Russell pursuant to Rule 13a – 14 under The Exchange Act.

31.2**

Certification of Graham Hetherington pursuant to Rule 13a – 14 under The Exchange Act.

32.1**

Certification of Angus Russell and Graham Hetherington pursuant to Section 906 of the Sarbanes – Oxley Act of 2002.

101***

The following materials from Shire plc’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2009, formatted in XBRL: (i) Unaudited Consolidated Balance Sheets; (ii) Unaudited Consolidated Statements of Income; (iii) Unaudited Consolidated Statement of Changes in Equity; (iv) Unaudited Consolidated Statements of Comprehensive Income/(Loss); (v) Unaudited Consolidated Statements of Cash Flows; and (vi) Notes to the Unaudited Consolidated Financial Statements, tagged as blocks of text.

*	Certain portions of this exhibit have been omitted intentionally, subject to a confidential treatment request. Acomplete version of this agreement has been filed separately with the Securities and Exchange Commission.

**	Filed with our Form 10-Q as filed on August 6, 2009.

***	Furnished with this Form 10-Q/A.

(1)	Incorporated by reference to Exhibit 99.02 to Shire’s Form 8-K filed on April 25, 2005.

(2)	Incorporated by reference to Exhibit 2.1 to Shire’s Form 8-K filed on February 23, 2007.

(3)	Incorporated by reference to Exhibit 2.1 to Shire’s Form 8-K filed on July 10, 2008.

(4)	Incorporated by reference to Exhibit 99.02 to Shire’s Form 8-K filed on October 1, 2008.

(5)	Incorporated by reference to Exhibit 4.01 to Shire’s Form 8-K filed on May 23, 2008.

(6)	Incorporated by reference to Exhibit 4.02 to Shire’s Form 8-K filed on May 23, 2008.

(7)	Incorporated by reference to Exhibit 4.03 to Shire’s Form 8-K filed on May 23, 2008.

(8)	Incorporated by reference to Exhibit 4.04 to Shire’s Form 8-K filed on May 23, 2008.

(9)	Incorporated by reference to Exhibit 4.05 to Shire’s Form 10-K filed on February 27, 2009.

(10)	Incorporated by reference to Exhibit 99.1 to Shire’s Form 8-K filed on February 23, 2007.

(11)	Incorporated by reference to Exhibit 10.2 to Shire’s Form 10-Q filed on May 1, 2007.

(12)	Incorporated by reference to Exhibit 10.01 to Shire’s Form 8-K filed on May 23, 2008.

(13)	Incorporated by reference to Exhibit 10.1 to Shire’s Form 10-Q filed on August 2, 2007.

(14)	Incorporated by reference to Exhibit 10.2 to Shire’s Form 10-Q filed on August 2, 2007.

(15)	Incorporated by reference to Exhibit 10.3 to Shire’s Form 10-Q filed on August 2, 2007.

(16)	Incorporated by reference to Exhibit 10.02 to Shire’s Form 8-K filed on May 23, 2008.

(17)	Incorporated by reference to Exhibit 10.03 to Shire’s Form 8-K filed on May 23, 2008.

(18)	Incorporated by reference to Exhibit 10.09 to Shire’s Form 10-K/A filed on May 30, 2008.

(19)	Incorporated by reference to Exhibit 10.1 to Shire’s Form 10-Q filed on November 7, 2006.

(20)	Incorporated by reference to Exhibit 10.2 to Shire’s Form 10-Q filed on November 7, 2006.

(21)	Incorporated by reference to Exhibit 10.3 to Shire’s Form 10-Q filed on November 7, 2006.

(22)	Incorporated by reference to Exhibit 10.11 to Shire’s Form 10-K filed on March 12, 2004.

(23)	Incorporated by reference to Exhibit 10.03 to Shire’s Form 8-K filed on November 25, 2005.

(24)	Incorporated by reference to Exhibit 10.06 to Shire’s Form 8-K filed on May 23, 2008.

(25)	Incorporated by reference to Exhibit 10.13 to Shire’s Form 10-K filed on March 12, 2004.

(26)	Incorporated by reference to Exhibit 10.01 to Shire’s Form 8-K filed on November 25, 2005.

(27)	Incorporated by reference to Exhibit 10.02 to Shire’s Form 8-K filed on November 25, 2005.

(28)	Incorporated by reference to Exhibit 10.04 to Shire’s Form 8-K filed on May 23, 2008.

(29)	Incorporated by reference to Exhibit 10.05 to Shire’s Form 8-K filed on May 23, 2008.

(30)	Incorporated by reference to Exhibit 10.07 to Shire’s Form 8-K filed on May 23, 2008.

(31)	Incorporated by reference to Exhibit 10.22 to Shire’s Form 10-Q filed on November 10, 2008.

(32)	Incorporated by reference to Exhibit 10.23 to Shire’s Form 10-Q filed on November 10, 2008.

(33)	Incorporated by reference to Exhibit 10.24 to Shire’s Form 10-Q filed on November 10, 2008.

(34)	Incorporated by reference to Exhibit 10.28 to Shire’s Form 10-Q filed on May 7, 2009.

(35)	Incorporated by reference to Exhibit 21 to Shire’s Form 10-K filed on February 27, 2009.

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SHIRE PLC

(Registrant)

Date: August 28, 2009	By: /s/ Angus Russell Chief Executive Officer
Date: August 28, 2009	By: /s/ Graham Hetherington Chief Financial Officer

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<html><head><meta content="text/html; charset=utf-8" /></head><body><div>1.        Summary of Significant Accounting Policies (a)        Basis of Presentation These interim financial statements of Shire plc and its subsidiaries (collectively “Shire” or “the Company”) and other financial information included in this Form 10-Q, are unaudited. They have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and US Securities an d Exchange Commission (“SEC”) regulations for interim reporting. The December 31, 2008 balance sheet was derived from audited financial statements but does not include all disclosures required by US GAAP. However, the Company believes that the disclosures are adequate to make the information presented not misleading. These interim financial statements should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year to December 31, 2008. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted from these interim financial statements. However, these interim financial statements include all adjustments, which are, in the opinion of management, necessary to fairly state the results of the interim period. Interim results are not necessarily indicative of results to be expected for the full year. (b)        Use of estimates in interim financial statements The preparation of interim financial statements, in conformity with US GAAP and SEC regulations for interim reporting, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are primarily made in relation to the valuation of intangible assets, sales deductions, the valuation of equity investments, income taxes and provisions for litigation. (c)   &# 160;    Accounting pronouncements adopted during the period Statement of Financial Accounting Standards (“SFAS”) No. 165 In June 2009 the Company adopted SFAS No. 165, “Subsequent Events” (“SFAS No. 165”). SFAS No. 165 establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. Specifically, SFAS No 165 provides: the period after the balance sheet date during which management should evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements; the circumstances under which an entity should recognize events or transactions occurring after the balance sheet date in its financial statements; and the disclosures that an entity should make about events or t ransactions that occurred after the balance sheet date. SFAS No. 165 is effective prospectively for the interim and annual periods ending after June 15, 2009. The adoption of SFAS No. 165 did not have an impact on the Company’s consolidated financial position, results of operations or cash flows. The Company has evaluated the subsequent events from July 1, 2009 to August 6, 2009, which is the date when the financial statements were issued. SFAS No. 161 On January 1, 2009 the Company adopted SFAS No. 161, “Disclosures about Derivative Instruments and Hedging Activities – an amendment of FASB No. 133” (“SFAS No. 161”). SFAS No. 161 requires enhanced disclosures about an entity’s derivative instruments and hedging activities, and these disclosures are included within Note 17. SFAS No. 160 On January 1, 2009 the Co mpany adopted SFAS No. 160, “Noncontrolling Interests in Consolidated Financial Statements - An Amendment of ARB No. 51” (“SFAS No. 160”). SFAS No. 160 establishes new accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. Specifically, this statement requires the recognition of a noncontrolling interest (formally known as a minority interest) as equity in the consolidated financial statements, separate from the parent's equity. In addition, the amount of net income attributable to noncontrolling interests is required to be included in consolidated net income on the face of the income statement. SFAS No. 160 also includes expanded disclosure requirements regarding the interests of the parent and its noncontrolling interest. As a consequence of the adoption of SFAS No. 160, the balance of noncontrolling interests has been reclassified within shareholders’ equity and net income at tributable to Shire plc shareholders has been shown separately from that attributable to noncontrolling interests in the unaudited consolidated statements of income and the unaudited consolidated statement of changes in equity. The adoption of SFAS No. 160 has not had an impact on the Company’s consolidated cash flows. SFAS No. 141(R) On January 1, 2009 the Company adopted SFAS No. 141 (Revised 2007), “Business Combinations” (“SFAS No. 141(R)”). SFAS No. 141(R) significantly changed the accounting for business combinations. Under SFAS No. 141(R), an acquiring entity is required to recognize all the assets acquired, liabilities assumed and noncontrolling interests in a transaction at the acquisition date fair value with limited exceptions. SFAS No. 141(R) also amended the accounting treatment for certain specific items including: the expensing of acquisition costs; the capitalization of in-proces s research and development; recording of contingent consideration at fair value with subsequent changes in fair value being generally reflected in earnings; and the introduction of a substantial number of new disclosure requirements. The provisions of SFAS No. 141(R) have been applied to those business combinations completed in the six months to June 30, 2009. Emerging Issues Task Force (“EITF”) 07-5 On January 1, 2009 the Company adopted EITF 07-5 "Determining whether an Instrument (or Embedded Feature) is indexed to an Entity's Own Stock" ("EITF 07-5"). Paragraph 11(a) of SFAS No. 133 "Accounting for Derivatives and Hedging Activities" ("SFAS No. 133") specified that a contract that would otherwise meet the definition of a derivative but is both (a) indexed to the Company's own stock and (b) classified in stockholders' equity in the statement of financial position would not be considered a derivative financial instrument. EITF 07-5 provides a new two-step model to be applied in determining whether a financial instrument or an embedded feature is indexed to an issuer's own stock and thus able to qualify for the SFAS No. 133 paragraph 11(a) scope exception. The adoption of EITF 07-5 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. EITF 07-1 On January 1, 2009 the Company adopted EITF 07-1, “Accounting for Collaborative Arrangements” (“EITF 07-1”). EITF 07-1 defines collaborative arrangements and establishes reporting requirements for transactions between participants in a collaborative arrangement and between participants in the arrangement and third parties. The adoption of EITF 07-1 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. The disclosures required by EITF 07-1 have been included in Note 16. Financial Accounting Standards Board (“FASB”) Staff Position (“FSP”) No. APB 14-1 On January 1, 2009 the Company adopted FSP No. APB 14-1, “Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)” (“FSP No. APB 14-1”). This FSP clarified that convertible debt instruments that may be settled in cash upon conversion (including partial cash settlement) do not fall within the scope of paragraph 12 of Accounting Principles Board (“APB”) Opinion No. 14, “Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants”. It requires issuers of such instruments to separately account for the liability and equity components of those instruments by allocating the proceeds from issuance of the instrument between th e liability component and the embedded conversion option (i.e., the equity component). The adoption of FSP No. APB 14-1 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 157-2 On January 1, 2009 the Company adopted FSP No. FAS 157-2, “Effective Date of FASB Statement No. 157”. This FSP delayed the effective date of SFAS No. 157 “Fair Value Measurements” (“SFAS No. 157”) for non-financial assets and non-financial liabilities, except for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). The provisions of SFAS No. 157 have been applied to the fair value measurement of non-financial assets and non-financial liabilities in the six months to June 30, 2009. FSP No. FAS 142-3 < ;br />On January 1, 2009 the Company adopted FSP No. FAS 142-3, “Determination of the Useful Life of Intangible Assets” (“FSP No. FAS 142-3”). This FSP amended the factors that should be considered in developing renewal or extension assumptions used to determine the useful life of a recognized intangible asset under FASB Statement No. 142, “Goodwill and Other Intangible Assets”. The adoption of FSP No. FAS 142-3 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 141(R)-1 In April 2009 the FASB issued FSP No. FAS 141(R)-1, “Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies” (“FSP No. FAS 141(R)-1”). This FSP provides additional guidance on initial recognition and measurement, subsequent measurem ent and accounting, and disclosure of assets and liabilities arising from contingencies in a business combination. FSP No. FAS 141(R)-1 is effective from January 1, 2009. The effect of FSP No. FAS 141(R)-1 on the consolidated financial position, results of operations and cash flow statements will depend on the nature and terms of any business combinations that occur after its effective date. FSP No. FAS 157-4 On June 15, 2009 the Company adopted FSP No. FAS 157-4, “Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly” (“FSP No. FAS 157-4”). This FSP provides additional guidance for estimating fair value in accordance with SFAS No. 157, when the volume and level of activity for the asset or liability have significantly decreased. The adoption of FSP No. FAS 157-4 did not have an impact on the C ompany’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 115-2 and FAS 124-2 On June 15, 2009 the Company adopted FSP No. FAS 115-2 and FAS 124-2, “Recognition and Presentation of Other-Than-Temporary Impairments” (“FSP No. FAS 115-2 and FAS 124-2”). This FSP amends the other-than-temporary guidance for debt securities in existing US GAAP to make the guidance more operational and to improve the presentation and disclosure of other-than-temporary impairments on debt and equity securities in the financial statements. The adoption of FSP No. FAS 115-2 and FAS 124-2 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 107-1 and APB 28-1 On June 15, 2009 the Company adopted FSP No. FAS 107-1 and APB 28-1 , “Interim Disclosures about Fair Value of Financial Instruments” (“FSP No. 107-1 and APB 28-1”). This FSP amends SFAS No. 107, “Disclosures about Fair Value of Financial Instruments”, to require disclosures about fair value of financial instruments for interim reporting periods. The disclosures required by FSP No. FAS 107-1 and APB 28-1 have been included in Note 18. (d)        Accounting pronouncements to be adopted in future periods SFAS No. 168 In June 2009 the FASB issued SFAS No. 168, “The “FASB Accounting Standards CodificationTM” and the Hierarchy of Generally Accepted Accounting Principles” (“SFAS No. 168”). SFAS No. 168 establishes the FASB Accounting Standards CodificationTM (&#82 20;Codification”) as the single source of authoritative US GAAP recognized by the FASB to be applied by nongovernmental entities. When effective, the Codification will supersede all existing non-SEC accounting and reporting standards. Following SFAS No. 168, the FASB will issue new guidance in the form of Accounting Standards Updates. SFAS No. 168 and the Codification are effective for financial statements issued for interim and annual periods ending after September 15, 2009. SFAS No. 167 In June 2009 the FASB issued SFAS No. 167, “Amendments to FASB Interpretation No. 46(R)” (“SFAS No. 167”). SFAS No. 167 is a revision of FASB Interpretation No. 46 (Revised December 2003), “Consolidation of Variable Interest Entities”, and changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting (o r similar rights) should be consolidated. The determination of whether a reporting entity is required to consolidate another entity is based on, among other things, the other entity’s purpose and design and the reporting entity’s ability to direct the activities of the other entity that most significantly impact the other entity’s economic performance. SFAS No. 167 will also require a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to that involvement. SFAS No. 167 is effective for financial statements issued for fiscal years and interim periods within those fiscal years beginning after November 15, 2009. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of SFAS No. 167. SFAS No. 166 In June 2009 the FASB issued SFAS No. 166, “Accounting for Transfers of F inancial Assets” (“SFAS No. 166”). SFAS No. 166 is a revision of SFAS No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities” and will require more information about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferred financial assets. It eliminates the concept of a “qualifying special-purpose entity,” changes the requirements for derecognizing financial assets, and requires additional disclosures. SFAS No. 166 is effective for financial statements issued for fiscal years and interim periods within those fiscal years beginning after November 15, 2009. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of SFAS No. 166. FASB Accounting Standards Update 2009-01 FASB Accounting Standards Upd ate 2009-01, “Topic 105-Generally Accepted Accounting Principles amendments based on SFAS No. 168”, amends the Codification for the issuance of SFAS No. 168. FASB Accounting Standards Update 2009-02 FASB Accounting Standards Update 2009-02, “Omnibus Update-Amendments to Various Topics for Technical Corrections” makes a number of technical corrections to various topics in the Codification.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>2.        Business combinations EQUASYM IR and XL On March 31, 2009 the Company acquired the worldwide rights (excluding the US, Canada and Barbados) to EQUASYM IR and XL for the treatment of attention deficit and hyperactivity disorder (“ADHD”) from UCB for cash consideration of $72.8 million. Included within the recognized purchase price for the acquisition is further consideration of $18.2 million, which may become payable in 2009 and 2010 if certain targets are met. This acquisition will broaden the scope of Shire&#8 217;s ADHD portfolio and will facilitate immediate access to the European ADHD market as well as provide Shire the opportunity to enter additional markets around the world. The acquisition of EQUASYM IR and XL has been accounted for as a business combination in accordance with SFAS No. 141(R). The purchase price has been allocated on a preliminary basis to the currently marketed products acquired ($73.0 million), in-process research and development (“IPR&D”) ($5.5 million), other liabilities ($0.7 million) and goodwill ($13.2 million). The goodwill has been assigned to the Specialty Pharmaceuticals segment. Jerini acquisition During the third quarter of 2008, the Company launched a voluntary public takeover offer for all outstanding shares in Jerini, a German corporation, at a price of €6.25 per share. By December 31, 2008 the Company had acquired rights to 98.6% of the voting interes ts in Jerini for a cash consideration of $556.5 million, by (i) subscribing for new Jerini shares; (ii) acquiring voting interests through the completion of sale and purchase agreements entered into with institutional shareholders and certain members of Jerini’s Management and Supervisory Boards; and (iii) acquiring voting interests through market purchases. The acquisition added Jerini’s hereditary angioedema (“HAE”) product FIRAZYR to Shire’s portfolio. During the six months to June 30, 2009 through on-market purchases the Company acquired additional voting interests totaling 0.2% of Jerini’s issued share capital, for a cash consideration including direct acquisition costs of $2.7 million. These additional voting interests have been accounted for as step-acquisitions using the purchase method of accounting. In respect of the step acquisitions made in 2009, the Company has recognized additional goodwill of $1.7 million, inta ngible assets in respect of the currently marketed product of $0.7 million, and IPR&D of $0.3 million. By June 30, 2009 Shire had acquired rights to a 98.8% voting interest in Jerini for a total consideration of $559.2 million. Shire and Jerini continue to follow procedures under German law to effect the acquisition of the remaining shares. On April 24, 2009 Shire (through its wholly owned subsidiary, Shire Deutschland Investments GmbH) informed the Supervisory Board and Management Board of Jerini that it would offer €7.53 per share for the remaining shares. On June 16, 2009 the annual general meeting (“AGM”) of Jerini resolved upon the transfer of the remaining Jerini shares to Shire Deutschland Investments GmbH against an adequate cash settlement of €7.53 per share. Minority shareholders may challenge this 'squeeze out' resolution by filing legal complaints within one month of the AGM.  ;During the second quarter of 2009, the Management and Supervisory Board of Jerini announced the closure of both Jerini Ophthalmic, Inc. (“JOI”) and certain other pre-clinical operations. Following this announcement the Company adjusted its preliminary purchase price allocation to recognize assumed liabilities for onerous contract costs and employee involuntary termination costs to be incurred on closure of these operations totaling $9.1 million. This adjustment to the preliminary purchase price allocation and additional goodwill recognized on the acquisition of additional voting interests during 2009 has increased the goodwill arising on the acquisition of Jerini to $158.8 million. </div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>3.        Termination costs In August 2006, Shire and Duramed Pharmaceuticals, Inc., a subsidiary of Teva, (“Duramed”) entered into an agreement related to SEASONIQUE, a number of products using Duramed’s transvaginal ring technology and other oral products (the “Collaboration Products”). Under this agreement, Shire was required to reimburse Duramed for US development expenses incurred on Collaboration Products up to a maximum of $140 million over eight years from September 2006, and Shire had the right to commercialize these products in a number of m arkets outside of North America, including the larger European markets. On February 24, 2009 Shire and Duramed amended this agreement so that it will now terminate on December 31, 2009. Pursuant to this amendment, Shire agreed to return to Duramed its rights under the agreement effective February 24, 2009. Shire also agreed to reimburse Duramed for incurred US development expenditures in 2009 up to a maximum of $30.0 million. Shire has no rights with respect to the products on which such development expenditures are incurred. In addition, Shire agreed to a one-time payment to Duramed of $10.0 million, (which was paid during the first quarter of 2009), and to forego royalties receivable from Barr (a subsidiary of Teva) and cost of goods otherwise payable by Barr to Shire in 2009 under the License Agreement between the parties for the supply of authorized generic ADDERALL XR, up to a maximum of $25.0 million. During the six months to June 30, 2009 the Company recorded a charge of $65.0 m illion to research and development to reflect the cash payment made in Q1 2009 and other termination related costs. At December 31, 2008 Shire’s maximum future reimbursement for Duramed incurred development expenditure was $95.6 million. A reconciliation of the contract termination liability is presented below:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="34" width="187" align="left">Six months to June 30, 2009</td><td height="34" width="120" align="right">Amount charged to R&D </td><td height="34" width="96" align="right">Amount paid </td><td height="34" width="131" align="right">Utilization of reserve</td><td height="34" width="131" align="right">Closing liability</td></tr><tr><td height="17" width="187" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="131" align="right">$’M</td><td height="17" width="131" align="right">$’M</td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right">______________________</td><td height="11" width="96" align="right">_________________</td><td height="11" width="131" align="right">_____________________</td>& lt;td height="11" width="131" align="right">_______________</td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right"> </td><td height="11" width="96" align="right"> </td><td height="11" width="131" align="right"> </td><td height="11" width="131" align="right"> </td></tr><tr><td height="17" width="187" align="left">Contract termination costs</td><td height="17" width="120" align="right">65.0 </td><td height="17" width="96" align="right">(16.2)</td><td height="17" width="131" align=" right">(22.6)</td><td height="17" width="131" align="right">26.2 </td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right">______________________</td><td height="11" width="96" align="right">_________________</td><td height="11" width="131" align="right">_____________________</td><td height="11" width="131" align="right">_______________</td></tr></table></div><div> The charge of $65.0 million has been included within the Specialty Pharmaceuticals segment in the Company’s segmental analysis, see Note 20.</div></body&g t;</html> <html><head><meta content="text/html; charset=utf-8" /></head><body><div>4.        In-process R&D charge On June 4, 2008 Shire completed the acquisition of the global rights to METAZYM, a clinical candidate arylsulfatase-A, from Zymenex for $135.0 million in cash. Upon completion in 2008, Shire recognized an IPR&D charge of $135.0 million in respect of the acquired development project. </div></body></html> <html><head><meta content="text/html; charset=utf-8" /></head><body><div>5.        Reorganization costs Owings Mills In March 2009 the Company’s management approved and initiated plans to phase out operations and close the Company’s Specialty Pharmaceuticals manufacturing facility at Owings Mills, Maryland. Over the next three years, all products currently manufactured by Shire at this site will transition to DSM Pharmaceutical Products, and operations and employee numbers at the site will wind down over this period. During the six months to June 30, 2009 the Company incurred reorganization costs totaling $5 .1 million which relates to employee involuntary termination benefits of $1.9 million, impairment charges for property, plant and equipment of $2.6 million and other costs of $0.6 million. At June 30, 2009 a liability for reorganization costs of $1.1 million was included in accounts payable and accrued expenses. As a result of the decision to transfer manufacturing from the Owings Mills site the company has revised the life of property, plant and equipment in the facility, and has incurred accelerated depreciation of $3.0 million, which has been charged to cost of product sales in the six months to June 30, 2009. These reorganization costs and accelerated depreciation have been recorded within the Specialty Pharmaceuticals operating segment. Jerini non-core operations In the second quarter of 2009 as outlined in Note 2, the operations of JOI and certain other non-core pre-clinical operations acquired with Jerini were cl osed down. At June 30, 2009 a liability for costs associated with these closures, totaling $9.1 million, relating to employee involuntary termination benefits and other closure costs, has been included within accounts payable and accrued expenses with a corresponding increase to goodwill arising on the acquisition. The aggregate liability for re-organization costs arising on the Owing Mills and Jerini closures at June 30, 2009 is as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right"> </td><td height="17" width="107" align="right">Assumed</td><td height="17" width="9 9" align="right"> </td><td height="17" width="101" align="right"> </td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">Amount</td><td height="17" width="107" align="right">liability through</td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right"> </td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </fo nt></td><td height="17" width="100" align="right">charged to re-</td><td height="17" width="107" align="right">business</td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right">Closing</td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">organization</td><td height="17" width="107" align="right">combinations</td><td height="17" width="99" align="right">Paid</td><td height="17" width="101" align="right"></td></tr><tr><td height="17" width="199" align="left">Six months to June 30, 2009</td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">$'M</td><td height="17" width="107" align="right">$'M</td><td height="17" width="99" align="right">$'M</td><td height="17" width="101" align="right">$'M</td></tr><tr><td height="11" width="199" align="right"> </td><td height="11" width="75" align="right"> </td><td height="11" width="100" align="right">____________</td><td height="11" width="107 " align="right">___________</td><td height="11" width="99" align="right">___________</td><td height="11" width="101" align="right">___________</td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="107" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right"> </td></tr><tr><td height="19" width="199" align="left">Involuntary term ination benefits </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">1.9 </td><td height="19" width="107" align="right">5.5 </td><td height="19" width="99" align="right">(0.8)</td><td height="19" width="101" align="right">6.6 </td></tr><tr><td height="19" width="199" align="left">Contract termination costs</td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">-  </td><td height="19" width="107" align="right">3.6 </td><td heigh t="19" width="99" align="right">-  </td><td height="19" width="101" align="right">3.6 </td></tr><tr><td height="19" width="199" align="left">Other termination costs </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">0.6 </td><td height="19" width="107" align="right">-  </td><td height="19" width="99" align="right">(0.6)</td><td height="19" width="101" align="right">-  </td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right">< ;font size="2"> </td><td height="19" width="100" align="right">____________</td><td height="19" width="107" align="right">___________</td><td height="19" width="99" align="right">___________</td><td height="19" width="101" align="right">___________</td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">2.5 </td><td height="19" width="107" align="right">9.1 </td><td height="19" width="99" align="right">(1.4)</td><td height="19" wi dth="101" align="right">10.2 </td></tr><tr><td height="19" width="199" align="left">Impairment charges </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">2.6 </td><td height="19" width="107" align="right">___________</td><td height="19" width="99" align="right">___________</td><td height="19" width="101" align="right">___________</td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">____________</td><td height="19" width="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">5.1 </td><td height="19" width="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr><tr><td heig ht="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">____________</td><td height="19" width="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr></table></div></body></html> <html><head><meta content="text/html; charset=utf-8" /></head><body><div>6.        Integration and acquisition costs Integration costs of $2.3 million (2008: $nil), primarily relating to the integration of Jerini into Shire, were incurred in the six months to June 30, 2009. Acquisition costs of $1.5 million (2008: $nil), primarily relating to direct acquisition costs and changes in the fair value of contingent consideration recognized on the acquisition of EQUASYM, were incurred in the six months to June 30, 2009.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>7.        Accounts receivable, net Accounts receivable at June 30, 2009 of $424.7 million (December 31, 2008: $ 395.0 million), are stated net of a provision for discounts and doubtful accounts of $12.9 million (December 31, 2008: $20.2 million). Provision for discounts and doubtful accounts:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" alig n="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right">$’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">_____________</td><td height="11" width="120" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">As at January 1</td><td height="19" width="120" align="right"&g t;20.2 </td><td height="19" width="120" align="right">9.8 </td></tr><tr><td height="19" width="444" align="left">Provision charged to operations</td><td height="19" width="120" align="right">54.1 </td><td height="19" width="120" align="right">41.6 </td></tr><tr><td height="19" width="444" align="left">Provision utilization</td><td height="19" width="120" align="right">(61.4)</td><td height="19" width="120" align="right">(38.6)</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right ">_____________</td><td height="11" width="120" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">As at June 30</td><td height="19" width="120" align="right">12.9 </td><td height="19" width="120" align="right">12.8 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">_____________</td><td height="11" width="120" align="right">_____________</td></tr></table></div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>8.        Inventories Inventories at June 30, 2009 of $166.6 million (December 31, 2008: $154.5 million) are stated at the lower of cost or market and are analyzed as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td& gt;</tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></ tr><tr><td height="19" width="444" align="left">Finished goods</td><td height="19" width="120" align="right">52.0 </td><td height="19" width="120" align="right">41.4 </td></tr><tr><td height="19" width="444" align="left">Work-in-process</td><td height="19" width="120" align="right">81.9 </td><td height="19" width="120" align="right">78.7 </td></tr><tr><td height="19" width="444" align="left">Raw materials</td><td height="19" width="120" align="right">32.7 </td><td height="19" width="120" align="right">34.4 </td></ tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="120" align="right">166.6 </td><td height="19" width="120" align="right">154.5 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></tr></table&g t;</div><div> At June 30, 2009 inventories included $18.0 million (December 31, 2008: $11.5 million) of costs capitalized prior to the regulatory approval of the relevant product. </div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>9.        Assets held for sale and discontinued operations At June 30, 2009 assets held for sale had a carrying value of $1.7 million (December 31, 2008: $16.6 million). At December 31, 2008 assets held for sale included $14.9 million for the operations of JOI and Jerini Peptide Technologies GmbH, (“JPT”), which were acquired through the Jerini acquisition but were deemed non-strategic to the combined business. Since the acquisition of Jerini the Company has classified JOI and JPT as disposal groups held for sale and as discontinued operati ons. In May 2009, JPT was divested for cash consideration of $6.7 million, and a loss on disposal of $0.5 million has been recognized within discontinued operations for the six months to June 30, 2009. During the second quarter of 2009 it was determined that JOI was no longer going to be divested, and its assets were reclassified as held-and-used, resulting in a re-measurement adjustment of $5.9 million being recognized to record these assets at the lower of their fair value and carrying value. However the Company subsequently closed JOI during the second quarter of 2009 and JOI was reclassified as a discontinued operation. The re-measurement adjustment has accordingly been presented within discontinued operations. The Company has presented JOI and JPT as discontinued operations, recording a net loss from these operations of $12.4 million in the six months to June 30, 2009 (2008: $nil). Revenues and the pre-tax loss from discontinued operations for the six mont hs to June 30, 2009 were $2.3 million (2008: $nil) and $12.4 million (2008: $nil) respectively. The remaining held for sale assets are represented by intangible assets and attributed goodwill for certain products divested to Laboratories Almirall S.A. (“Almirall”) in 2007. The recognition of the gains arising on the disposal of these products and the de-recognition of the related assets have been deferred pending the completion of the transfer of the relevant regulatory and other consents to the acquirer. These assets divested to Almirall form part of the Specialty Pharmaceuticals operating segment.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>10.        Prepaid expenses and other current assets</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </fon t></td><td height="17" width="120" align="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr><tr><td height="17" width="444" align="left">Prepaid expenses</fon t></td><td height="17" width="120" align="right">37.9 </td><td height="17" width="120" align="right">47.6 </td></tr><tr><td height="17" width="444" align="left">Income tax receivable</td><td height="17" width="120" align="right">33.2 </td><td height="17" width="120" align="right">33.2 </td></tr><tr><td height="17" width="444" align="left">Value added taxes receivable</td><td height="17" width="120" align="right">59.5 </td><td height="17" width="120" align="right">19.3 </td></tr><tr><td height="17" width="444" align="left">S upplemental Executive Retirement Plan (“SERP”) investment</td><td height="17" width="120" align="right">7.0 </td><td height="17" width="120" align="right">7.2 </td></tr><tr><td height="17" width="444" align="left">Other current assets</td><td height="17" width="120" align="right">36.7 </td><td height="17" width="120" align="right">34.1 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">174.3 </td><td height="17" width="120" align="right">141.4 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr></table></div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>11.        Investments</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">June 30,</td><td height="17" width="108" align="right">December 31,</td></tr><tr><td height="17" width="480" align="left">& #160;</td><td height="17" width="108" align="right">2009 </td><td height="17" width="108" align="right">2008 </td></tr><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">$’M</td><td height="17" width="108" align="right">$’M</td></tr><tr><td height="11" width="480" align="right"> </td><td height="11" width="108" align="right">____________</td><td height="11" width="108" align="right">____________</td></tr><tr><td height="17" width="480" align="left">Investments in private companies</td><td height="17" width="108" align="right">3.9 </td><td height="17" width="108" align="right">19.3 </td></tr><tr><td height="17" width="480" align="left">Available-for-sale securities</td><td height="17" width="108" align="right">72.8 </td><td height="17" width="108" align="right">6.1 </td></tr><tr><td height="17" width="480" align="left">Equity method investments</td><td height="17" width="108" align="right">13.5 </td><td height="17" width="108" align="right">17.5 </td></tr><tr><td height="11" width="480" align="right">  </td><td height="11" width="108" align="right">____________</td><td height="11" width="108" align="right">____________</td></tr><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">90.2 </td><td height="17" width="108" align="right">42.9 </td></tr><tr><td height="11" width="480" align="right"> </td><td height="11" width="108" align="right">____________</td><td height="11" width="108" align="right">____________</td></tr></table></div><div><br /& gt;On March 12, 2009 the Company completed the disposal of its minority equity investment in Virochem Pharma, Inc. (“Virochem”) to Vertex in a cash and stock transaction. The disposal was part of a transaction entered into by all the shareholders of Virochem with Vertex. The carrying amount of this minority equity investment on March 12, 2009 was $14.8 million. Shire received total consideration of $19.2 million in cash and two million Vertex shares (valued at $50.8 million) from the disposal, recognizing a gain on disposal of $55.2 million which has been recorded to Other income, net during the six months to June 30, 2009. Additional consideration of $2.0 million in cash and 0.2 million Vertex shares is being held in escrow until March 11, 2010 pending any warranty claims and breaches of representations made by Virochem and by all selling shareholders, including Shire. The escrow conditions are considered substantive and hence a gain has not been recognized relati ng to these amounts in the six months to June 30, 2009. The Vertex stock received has been accounted for as an available-for-sale investment and included within non-current investments.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>12.        Other intangible assets, net</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width=" 120" align="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left">Intellectual property rights acquired</td> ;<td height="17" width="120" align="right"> </td><td height="17" width="120" align="right"> </td></tr><tr><td height="17" width="444" align="left">Currently marketed products</td><td height="17" width="120" align="right">2,336.6 </td><td height="17" width="120" align="right">2,253.2 </td></tr><tr><td height="17" width="444" align="left">IPR&D</td><td height="17" width="120" align="right">5.5 </td><td height="17" width="120" align="right">-  </td></tr><tr><td height="17" width="444" align="left">Favorable manufacturing contra cts</td><td height="17" width="120" align="right">8.7 </td><td height="17" width="120" align="right">8.7 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2,350.8 </td><td height="17" width="120" align="right">2,261.9 </td></tr><tr><td height="17" width="444" align="left"> & lt;/font></td><td height="17" width="120" align="right"> </td><td height="17" width="120" align="right"> </td></tr><tr><td height="17" width="444" align="left">Less: Accumulated amortization</td><td height="17" width="120" align="right">(504.6)</td><td height="17" width="120" align="right">(437.0)</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left"> </font&g t;</td><td height="17" width="120" align="right">1,846.2 </td><td height="17" width="120" align="right">1,824.9 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr></table></div><div> Intellectual property rights relate to currently marketed products and IPR&D for those acquired products which have not yet obtained regulatory approval; following the introduction of SFAS No. 141(R) IPR&D acquired in a business combination is capitalized as an indefinite lived intangible asset. At June 30, 2009 the net book value of these i ntellectual property rights allocated to the Specialty Pharmaceuticals operating segment was $1,282.8 million (December 31, 2008: $1,244.9 million) and in the Human Genetic Therapies operating segment was $562.6 million (December 31, 2008: $579.3 million). The increase in the net book value of other intangible assets for the six months to June 30, 2009 is shown in the table below: </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="549" align="left"> </td><td height="17" width="149" align="right">Other intangible</td></tr><tr><td height="17" width="549" align="left"> </td><td height="17" width="149" align="right">assets</td></tr><tr>&l t;td height="17" width="549" align="left"> </td><td height="17" width="149" align="right">$’M</td></tr><tr><td height="11" width="549" align="right"> </td><td height="11" width="149" align="left"> </td></tr><tr><td height="17" width="549" align="left">As at January 1, 2009</td><td height="17" width="149" align="right">1,824.9 </td></tr><tr><td height="17" width="549" align="left">Acquisitions</td><td height="17" width="149" align="right">79.2 </td></tr><tr><td height="17" width="549" align="left">Amortization charged </td><td height="17" width="149" align="right">(67.4)</td></tr><tr><td height="17" width="549" align="left">Foreign currency translation</td><td height="17" width="149" align="right">9.5 </td></tr><tr><td height="17" width="549" align="right"> </td><td height="17" width="149" align="right">________________</td></tr><tr><td height="17" width="549" align="left">As at June 30, 2009</td><td height="17" width="149" align="right">1,846.2 </td></tr><tr><td height="17" width="549" align="right"> </td><td height="17" width="149" align="right">________________</td></tr></table></div><div> During the six months to June 30, 2009 the Company acquired intangible assets totaling $79.2 million being $78.5 million for EQUASYM IR and XL for the treatment of ADHD ($73.0 million for currently marketed products and $5.5 million for IPR&D) and $0.7 million for FIRAZYR for the treatment of acute HAE in the European Union (“EU”) (acquired through the Jerini business combination). The weighted average amortization period for acquired currently marketed products is 13 years. Following the introduction of SFAS No. 141(R) intellectual property rights relating to IPR&D acquired in a business combination are considered indefinite lived until the completion or abandonment of the associated research and development (“R&D”) efforts. Once the R&D efforts are completed the useful life of the relevant assets will be determined. Management estimates that the annual amortization charge in respect of intangible assets held at June 30, 2009 will be approximately $142 million for each of the five years to June 30, 2014. Estimated amortization expense can be affected by various factors including future acquisitions, disposals of product rights, regulatory approval and subsequent amortization of the acquired IPR&D projects, foreign exchange movements and the technological advancement and regulatory approval of competitor products.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>13.        Accounts payable and accrued expenses</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td& gt;<td height="17" width="120" align="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</td></tr><tr><td height="19" width="444" align="left">Trade accounts payable</td><td height="19" width="120" align="right">76.5 </td><td height="19" width="120" align="right">102.4 </td></tr><tr><td height="19" width="444" align="left">Accrued rebates – Medicaid</td><td height="19" width="120" align="right">201.0 </td><td height="19" width="120" align="right">162.6 </td></tr><tr><td height="19" width="444" align="left">Accrued rebates – Managed care</td><td height="19" width="120" align="right">136.3 </td><td height="19" width="120" align="right">59.9 </td></tr><tr><td height="19" width="444" align="l eft">Sales return reserve</td><td height="19" width="120" align="right">49.7 </td><td height="19" width="120" align="right">47.1 </td></tr><tr><td height="19" width="444" align="left">Accrued bonuses</td><td height="19" width="120" align="right">39.5 </td><td height="19" width="120" align="right">62.0 </td></tr><tr><td height="19" width="444" align="left">Accrued employee compensation and benefits payable</td><td height="19" width="120" align="right">41.8 </td><td height="19" width="120" align="right">36.7 </td></tr><tr ><td height="19" width="444" align="left">Accrued coupons</td><td height="19" width="120" align="right">6.2 </td><td height="19" width="120" align="right">4.0 </td></tr><tr><td height="19" width="444" align="left">Research and development accruals</td><td height="19" width="120" align="right">37.3 </td><td height="19" width="120" align="right">29.3 </td></tr><tr><td height="19" width="444" align="left">Marketing accruals</td><td height="19" width="120" align="right">32.6 </td><td height="19" width="120" align="right">22.1 </t d></tr><tr><td height="19" width="444" align="left">Deferred revenue</td><td height="19" width="120" align="right">15.2 </td><td height="19" width="120" align="right">9.6 </td></tr><tr><td height="19" width="444" align="left">Other accrued expenses</td><td height="19" width="120" align="right">171.5 </td><td height="19" width="120" align="right">172.9 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</fon t></td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="120" align="right">807.6 </td><td height="19" width="120" align="right">708.6 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</td></tr></table></div><div> Accrued Medicaid rebates have increased by $38.4 million to $201.0 million at June 30, 2009 (2008: $162.6 million). The higher rebate liability has principally resulted from the impact of price increases for certain products on the unit rebate amount (“URA”), together with increased accrued rebates on ADDERALL XR as a consequence of the shipment of authorized generic ADDERALL XR to Teva from April 2009 and the impact of including these sales in the Medicaid rebate calculation pursuant to the Deficit Reduction Act of 2005 (the “DRA”). Accrued Managed Care rebates have increased by $76.4 million to $136.3 million (2008: $59.9 million), principally due to higher rebates on ADDERALL XR offered to Managed Care Organizations (“MCOs”) from April 1, 2009. The launch by Teva of authorized generic ADDERALL XR in April 2009 has introduced additional uncertainty into management’s estimate of Medicaid and MCO rebate liabilities for ADDERALL XR. During the second quarter of 2009 the Company revised certain assumptions previously used to estimate the Medicaid and Managed Care rebate liability for ADDERALL XR in the wholesaler and retail pip eline at March 31, 2009, as a result of: (i) receiving new information on the amount of URA that could be paid under Medicaid if the Center for Medicare and Medicaid Services were to employ an alternative interpretation of the DRA; and (ii) actual experience of Medicaid and MCO utilization following one quarter’s market share erosion subsequent to authorized generic launch. The combined effect of these revisions decreased ADDERALL XR product sales and operating income from continuing operations during the three months to June 30, 2009 by $21.4 million, and decreased net income and basic earnings per share during the second quarter by $13.7 million and 2.5 cents per ordinary share respectively. </div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>14.        Other current liabilities</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">June 30,</td><td height="17" width="121" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width ="121" align="right">2009 </td><td height="17" width="121" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">$’M</td><td height="17" width="121" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">Income taxes payable</td><td height="19" w idth="121" align="right">7.1 </td><td height="19" width="121" align="right">25.8 </td></tr><tr><td height="19" width="444" align="left">Value added taxes</td><td height="19" width="121" align="right">7.9 </td><td height="19" width="121" align="right">4.4 </td></tr><tr><td height="19" width="444" align="left">Derivative financial instruments</td><td height="19" width="121" align="right">9.3 </td><td height="19" width="121" align="right">46.9 </td></tr><tr><td height="19" width="444" align="left">Other accrued liabilities< ;/td><td height="19" width="121" align="right">38.1 </td><td height="19" width="121" align="right">27.2 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="121" align="right">62.4 </td><td height="19" width="121" align="right">104.3 </td></tr><tr><td height="11" width="444" align="left"> </td><t d height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr></table></div></body></html> <html><head><meta content="text/html; charset=utf-8" /></head><body><div>15.        Other non-current liabilities</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">June 30,</td><td height="17" width="121" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17 " width="121" align="right">2009 </td><td height="17" width="121" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">$’M</td><td height="17" width="121" align="right"> $’M</td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr><tr><td height="19" width="444" align="left">Income taxes payable</td><td height= "19" width="121" align="right">202.5 </td><td height="19" width="121" align="right">220.4 </td></tr><tr><td height="19" width="444" align="left">Deferred revenue</td><td height="19" width="121" align="right">21.2 </td><td height="19" width="121" align="right">29.5 </td></tr><tr><td height="19" width="444" align="left">Deferred rent</td><td height="19" width="121" align="right">15.3 </td><td height="19" width="121" align="right">16.1 </td></tr><tr><td height="19" width="444" align="left">Insurance provisions</td><t d height="19" width="121" align="right">20.8 </td><td height="19" width="121" align="right">18.1 </td></tr><tr><td height="19" width="444" align="left">Other accrued liabilities</td><td height="19" width="121" align="right">15.2 </td><td height="19" width="121" align="right">7.2 </td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="121" align="right">275.0 </td><td height="19" width="121" align="right">291.3 </td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr></table></div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>16.        Commitments and contingencies (a)        Leases Future minimum lease payments presented below include operating lease payments under lease arrangements as at June 30, 2009:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"&g t; </td><td height="17" width="187" align="right">Operating</td></tr><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">leases</td></tr><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">$’M</td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </font&g t;</td><td height="15" width="187" align="right">_____________</td></tr><tr><td height="17" width="387" align="right">2009 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.9 </td></tr><tr><td height="17" width="387" align="right">2010 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">32.0 </td></tr><tr><td height="17" width="387" align="right">2011 </td><td height="17" width="86" align="left"> </td>< ;td height="17" width="187" align="right">26.6 </td></tr><tr><td height="17" width="387" align="right">2012 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">18.7 </td></tr><tr><td height="17" width="387" align="right">2013 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.9 </td></tr><tr><td height="17" width="387" align="right">2014 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.7 </td></tr><tr><td height="17" width="387" align="left">Thereafter</td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">59.4 </td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </td><td height="15" width="187" align="right">_____________</td></tr><tr><td height="19" width="387" align="left"> </td><td height="19" width="86" align="left"> </td><td height="19" width="187" align="right">& lt;font size="2">187.2 </td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </td><td height="15" width="187" align="right">_____________</td></tr></table></div><div>(i)        Operating leases The Company leases land, facilities, motor vehicles and certain equipment under operating leases expiring through 2025. Lease and rental expense amounted to $16.4 million for the six months to June 30, 2009, which is predominately included in Selling, general and administrative expenses in the accompanying statements of income (2008: $15.6 million). (b) &#16 0;      Letters of credit and guarantees At June 30, 2009 the Company had irrevocable standby letters of credit with various banks, in the amount of $8.2 million, providing security on the recoverability of insurance claims. The Company has restricted cash of $8.2 million, as required by these letters of credit. (c)        Collaborative arrangements Shire enters into collaborative arrangements to develop and commercialize drug candidates. These collaborative arrangements often require either up-front, milestone, royalty or profit share payments, or a combination of the foregoing, with payments often contingent upon the success of the related development and commercialization efforts. Collaboration agreements entered into by Shire may also include expense reimb ursements or other such payments to the collaborative partner. Shire reports costs incurred and revenue generated from transactions with third parties as well as payments between parties to collaborative arrangements pursuant to the guidance in EITF 99-19 “Reporting Revenue Gross as a principal versus net as an agent”, or, where appropriate, by analogy to other authoritative accounting literature. Further details of significant collaborative arrangements are included below. In-licensing arrangements (i)        Alba Therapeutics Corporation (“Alba”) On December 14, 2007 Shire acquired worldwide rights to SPD550 (also known as AT-1001), in markets outside of the US and Japan, from Alba. SPD550 is Alba’s lead inhibitor of barrier dysfunction in vario us gastrointestinal disorders that is currently in Phase 2 development for the treatment of Celiac disease. Shire has remaining obligations to pay development and sales milestones up to a maximum of $300 million. Shire will also pay single or double digit tiered royalties on net sales of the product. Alba and Shire have formed a joint development committee to monitor R&D activities of SPD550. Alba will fund all development until SPD550 has completed Proof of Concept, which is expected to be in the second half of 2009, after which Shire and Alba will share equally development costs under a joint development plan. (ii)        Amicus On November 7, 2007 Shire licensed from Amicus the rights to three pharmacological chaperone compounds in markets outside of the US: AMIGAL (HGT-3310) for Fabry disease, PLICERA (HGT-3410) for Gaucher Disease and HGT-3510 (formerly re ferred to as AT2220) for Pompe disease which are currently in Phase 2 development. Under the terms of the collaboration Shire will pay development and sales milestones up to a maximum of $390 million, and will also pay tiered, double digit, royalties on net sales of the products. Shire and Amicus will pursue a joint development program toward market approval in the US and Europe; expenses for this program will be shared equally. R&D reimbursements from Amicus to Shire will be credited by Shire to R&D, and reimbursements from Shire to Amicus charged by Shire to R&D. In the six months to June 30, 2009 Shire recorded R&D expenses of $7.2 million for reimbursement of shared development costs (2008: $3.2 million). (iii)        JUVISTA On June 19, 2007 Shire signed an agreement with Renovo to develop and commercialize JUVISTA, Renovo’s novel drug candidate being investigated for the reduction of scarring in connection with surgery. Renovo has commenced its first pivotal Phase 3 clinical trial in Europe. Under the terms of the agreement, Shire has the exclusive right to commercialize JUVISTA worldwide, with the exception of the EU member states. Shire has remaining obligations to pay Renovo $25 million on the filing of JUVISTA with the US Food and Drug Administration (“FDA”); up to $150 million on FDA approval; royalties on net sales of JUVISTA; and up to $525 million on the achievement of very significant sales targets. Shire will bear the cost of clinical trials designed specifically for obtaining US regulatory approval. Renovo will bear the costs of clinical trials designed specifically for obtaining EU regulatory approval. Shire and Renovo will share equally the costs of conducting global clinical trials that are designed for obtaining both US and EU regulatory approvals. In the six months to June 30, 2009, Shire made payments to Renovo of $0.5 million (2008: $2.1 million) which has been charged by Shire to R&D. (iv)        Women’s Health Products In August 2006, Shire and Duramed entered into an agreement related to certain Collaboration Products. Under this agreement, Shire was required to reimburse Duramed for US development expenses incurred in respect of the Collaboration Products up to a maximum of $140 million over eight years from September 2006, and Shire had the right to commercialize these products in a number of markets outside of North America, including the larger European markets. On February 24, 2009 Shire and Duramed amended this agreement and it will terminate on December 31, 2009. Pursuant to this amendment, Shire agreed to return to Duramed its rights under the agreement effective February 24, 2009. For further information on this amendment see Note 3. Out-licensing arrangements Shire has entered into various collaborative arrangements under which Shire has out-licensed certain product or intellectual property rights for consideration such as up-front payments, development milestones, sales milestones and/or royalty payments. In certain of these arrangements Shire and the licensee are both actively involved in the development and commercialization of the licensed product and have exposure to risks and rewards dependent on its commercial success. In the six months to June 30, 2009 Shire received milestone payments totaling $4.0 million (2008: $nil) and these payments will be recognized in Other revenues. In the six months to June 30, 2009 Shire also recognized milestone income of $3.1 million (2008: $2.8 million) within Other revenues and Product sales of $12.3 million (2008: $6.5 million) for shipment of product to the relevant licensee.&l t;br /> Co-promotion agreements (i)        VYVANSE On March 31, 2009 Shire announced a co-promotion agreement with GSK for VYVANSE with the aim of improving recognition and treatment of ADHD in adults. The three year agreement covers the United States and will more than double the reach and frequency of the current sales effort for VYVANSE. The agreement is based on profit sharing above an agreed upon baseline and these profit share payments will be included within Selling, general and administrative costs. (ii)        LIALDA As of March 31, 2009 Shire terminated the agreement with Takeda Pharmaceuticals North America, Inc., successor to TAP Pharmaceutical Products, Inc., relating to the co-promotion of LIALDA in the US. (d)        Commitments (i)        Other R&D and sales milestones In addition to the commitments under the collaborative arrangements set out in (c), at June 30, 2009 the Company had fees and commitments payable on achievement of specified milestones for products under development in-licensed from third parties of $1.0 million (December 31, 2008: $1.0 million). (ii)        Clinical testing At June 30, 2009 the Company had committed to pay approximately $125.6 million (December 31, 2008: $99.5 million) to contract vendors for administering and executing clinical trials. The Company expects to pay $83.9 million of these commitments in 2009. However, the timing of these payments is dependent upon actual services performed by the organizations as determined by patient enrollment levels and related activities. (iii)        Contract manufacturing At June 30, 2009 the Company had committed to pay approximately $53.1 million (December 31, 2008: $67.0 million) in respect of contract manufacturing. The Company expects to pay $50.9 million of these commitments in 2009. (iv)        Purchase and service commitments At June 30, 2009 the Company had committed to pay approximately $34.5 million (December 31, 2008: $42.6 million) for future purchases and services, predominantly relating to active pharmaceutical ingredients sourcing and IT outsourcing, which may all be payable in 2009. (v)     &# 160;  Investment commitments At June 30, 2009 the Company had outstanding commitments to subscribe for interests in companies and partnerships for amounts totaling $5.7 million (December 31, 2008: $5.7 million) which may all be payable in 2009, depending on the timing of capital calls. (vi)        Capital commitments At June 30, 2009 the Company had committed to spend $79.1 million (December 31, 2008: $95.4 million) on capital projects. This includes commitments for the expansion and modification of its offices in Basingstoke, UK and its HGT campus in Lexington, Massachusetts. (vii)        Legal proceedings General The Company recognizes loss contingency provisions for probable losses when management is able to re asonably estimate the loss. Where the estimated loss lies within a range and no particular amount within that range is a better estimate than any other amount, the minimum amount is recorded. In other cases management's best estimate of the loss is recorded. These estimates are developed substantially before the ultimate loss is known and the estimates are refined in each accounting period in light of additional information becoming known. In instances where the Company is unable to develop a reasonable estimate of loss, no litigation loss is recorded at that time. As information becomes known a loss provision is set up when a reasonable estimate can be made. The estimates are reviewed quarterly and the estimates are changed when expectations are revised. Any outcome upon settlement that deviates from the Company’s estimate may result in an additional expense in a future accounting period. At June 30, 2009 provisions for litigation losses, insurance claims and other disputes totaled $22.5 million ( December 31, 2008: $20.8 million). Specific There are various legal proceedings brought by and against Shire that are discussed in Shire’s Annual Report on Form 10-K for the year to December 31, 2008. Material updates to the proceedings discussed in Shire’s Annual Report on Form 10-K are described below. There is no assurance that the Company will be successful in any of these proceedings and if it is not, there may be a material impact on the Company’s results and financial position. ADDERALL XR (i)        Sandoz In December 2006, Shire was notified that Sandoz, Inc. (“Sandoz”) had submitted an Abbreviated New Drug Application (“ANDA”) under the Hatch-Waxman Act seeking permission to market its generic versions of the 5mg, 10mg, 15mg, 2 0mg, 25mg and 30mg strengths of ADDERALL XR prior to the expiration of US Patent No. 6,322,819 (“the ‘819 Patent”) and US Patent No. 6,605,300 (“the ‘300 Patent”), the Shire patents that cover ADDERALL XR. On January 26, 2007 Shire filed suit in the US District Court for the District of Colorado for infringement of the ‘819 and ‘300 Patents. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Sandoz’ proposed generic products which have now expired. In response to the parties’ summary judgment motions, the court, in a decision dated September 24, 2008, (a) granted Shire’s motion to strike Sandoz’ affirmative defenses of alleged patent misuse and sham litigation; (b) denied Sandoz’ motion of non-infringement; and (c) construed certain terms of the patent claims. Sandoz’ motion for immediate appeal on the issue of whether a patentee who settles an e arlier infringement case after a Markman ruling has issued is precluded under the doctrine of collateral estoppel from relitigating claim-construction issues determined in the prior case (in this instance, the prior case was Shire v Impax from the Delaware court) was granted by the Colorado court. On February 6, 2009 the Court of Appeals for the Federal Circuit (“CAFC”) also granted Sandoz’ petition for appeal as to this question. The Colorado case remains administratively closed until there is a decision from the CAFC. CARBATROL (i)        Nostrum In August 2003, the Company was notified that Nostrum Pharmaceuticals, Inc. (“Nostrum”) had submitted an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of the 300mg strength of CARBATROL (Nostrum’s ANDA product) p rior to the expiration date of the Company’s US patents for CARBATROL, US patent No. 5,912,013 (“the ‘013 Patent”) and US patent No. 5,326,570 (“the ‘570 Patent”). On September 18, 2003, Shire filed suit against Nostrum in the US District Court for the District of New Jersey alleging infringement of these two patents by Nostrum’s ANDA and ANDA product. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Nostrum’s ANDA product which expired in February 2006. Nostrum could be in a position to market its 300mg extended-release carbamazepine product upon FDA final approval of its ANDA. On January 23, 2004 the Company amended the complaint to drop the allegations with respect to the ‘013 Patent while maintaining the suit with respect to the ‘570 Patent. On July 17, 2006 the Court entered an order staying discovery. In May 2008, the Company was notified that N ostrum had submitted an amendment to the above referenced ANDA seeking permission to market its generic versions of the 100mg and 200mg strengths of CARBATROL prior to the expiration date of the Company’s ‘013 and ‘570 Patents. On July 2, 2008 Shire filed suit against Nostrum in the US District Court for the District of New Jersey alleging infringement of these two patents by Nostrum’s ANDA and ANDA products. Pursuant to the Hatch-Waxman Act, there is a 30 month stay with respect to Nostrum’s 100mg and 200mg ANDA products which will expire in November 2010. This case was referenced as related to the earlier filed case on Nostrum’s 300 mg product and has been assigned to the same Judge as the earlier ongoing case. In a December 15, 2008 decision the court decided that the two cases should proceed separately. No trial date has been set for either case. (ii)       &am p;#160;Corepharma On March 30, 2006 the Company was notified that Corepharma LLC (“Corepharma”) had filed an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On May 17, 2006 Shire filed suit against Corepharma in the US District Court for the District of New Jersey alleging infringement of these two patents by Corepharma’s ANDA and ANDA products. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Corepharma’s proposed generic products which expired in October 2008. The Court rendered a claim construction ruling on March 26, 2008. On September 23, 2008 the Court issued a decision denying Corepharma’s summary judgment motion for noninfringement of the ‘570 patent. In an order dated October 31, 2008 the Court grant ed Corepharma’s motion for summary judgment of non-infringement of the ‘013 Patent. The litigation was settled on July 14, 2009. No payments to Corepharma are involved in the settlement. As required by law, the Company has submitted to the US Federal Trade Commission and the US Department of Justice all of the agreements entered into as part of this settlement. (iii)        Teva On March 20, 2007 the Company was notified that Teva USA had filed an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On May 2, 2007 Shire filed suit against Teva in the US District Court for the Southern District of New York alleging infringement of the ‘013 and the ‘570 Patents by Te va’s ANDA and ANDA products. On August 23, 2007 Shire amended the complaint to drop the allegations with respect to the ‘013 Patent while maintaining the suit with respect to the ‘570 Patent. Teva USA raised counterclaims that the ‘570 and ‘013 Patents were not infringed. Shire has offered Teva USA a covenant not to sue with respect to the ‘013 Patent. The Court held a status conference on October 16, 2007. Teva withdrew its counterclaim directed to the ‘013 patent. Fact discovery has been completed and expert delivery is on hold. No trial date has been set. (iv)        Apotex In May 2008, Shire was notified that Apotex, Inc. had submitted an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On July 2, 2008 Shire filed a lawsuit in the US District Court for the Eastern District of Texas against Apotex, Inc., Apotex Corp. and Apotex Pharmaceutical Holdings, Inc. (collectively; “Apotex”) alleging infringement of the ‘013 and ‘570 Patents by Apotex ANDA and ANDA products. On July 17, 2008 Apotex, Inc. filed a declaratory judgment complaint against Shire for noninfringement and invalidity of the ‘570 and ‘013 patents in the District of New Jersey. In a December 28, 2008 decision the Texas Court transferred the case to New Jersey. The District Court of New Jersey has accepted the Texas case and consolidated it with the pending case in New Jersey. No trial date has been set. (v)        Actavis Shire has been notified that Actavis South Atlantic LLC has submitted an AND A under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On July 24, 2008 Shire filed a lawsuit in the US District Court for the Eastern District of Texas against Actavis South Atlantic LLC and Actavis, Inc. (collectively “Actavis”) alleging infringement of the ‘013 and ‘570 Patents by the Actavis ANDA and ANDA products. By an Order dated December 30, 2008 the judge in the Texas case sua sponte transferred the case to the District Court of New Jersey. The litigation was settled on February 20, 2009. No payments to Actavis are involved in the settlement. As required by law, Shire has submitted to the US Federal Trade Commission and the US Department of Justice all of the agreements entered into as part of this settlement. REMINYL On January 29, 2008 Generics UK Limited (“Generics UK”) commenced a rectification action in the UK seeking a declaration that the duration of the Supplementary Protection Certificate (“SPC”) for EP 236684, the patent that claims the use of galantamine for the treatment of Alzheimer’s disease, is zero (i e. the period of exclusivity conferred by the patent has already expired). This SPC represents the primary patent protection for REMINYL in the EU. The current term of the SPC extension runs to January 2012. This case was heard in December 2008 and the court’s decision upholding the SPC was handed down on May 20, 2009. Generics UK have appealed. The appeal will be heard in October 2009. Data exclusivity for REMINYL was the subject of a judicial review action commenced by Generics UK Limited against the UK Medicines and Healthcare products Regulatory Agency (“MHRA”) for the MHRA’s refusal to grant Gene rics a marketing authorization for a generic version of REMINYL.  This case was referred to the European Court of Justice (“ECJ”) in November 2007, where the case was heard in November 2008.  The ECJ’s decision in favour of the MHRA was handed down on June 18, 2009.  Therefore, absent other successful challenges, data exclusivity is upheld until March 2010.  On July 13, 2009 Generics UK filed a notice of discontinuance indicating that they would not be pursuing this matter any further. FOSRENOL In February 2009 Shire received three Paragraph IV Notice letters, from Barr, Mylan, Inc., Mylan Pharmaceuticals, Inc. and Matrix Laboratories, Inc. (collectively “Mylan”) and Natco Pharma Limited (“NATCO”) related to ANDA’s for generic versions of 500mg, 750mg and 1,000mg FOSRENOL. Within the requisite 45 day period, Shire filed lawsuits i n the US District Court of the Southern District of New York against each of Barr, Mylan, and Natco for infringement of certain of Shire’s FOSRENOL patents, thus prompting a 30-month stay of approval of these ANDAs. No trial date has been set. VYVANSE On February 24, 2009 Actavis Elizabeth LLC brought a lawsuit against the FDA seeking to overturn the FDA's decision granting new chemical entity exclusivity to VYVANSE. Shire believes the FDA's decision was correct. VYVANSE has new chemical entity exclusivity through February 23, 2012 and patents listed in the Orange Book which expire on June 29, 2023. The lawsuit brought by Actavis has been stayed and the FDA has opened a public docket to enable the public to register comments on the legal and regulatory issues raised by Actavis.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>17.        Derivative instruments Treasury policies and organization The Company’s principal treasury operations are coordinated by its corporate treasury function. All treasury operations are conducted within a framework of policies and procedures approved annually by the Board of Directors. As a matter of policy, the Company does not undertake speculative transactions that would increase its currency or interest rate exposure. Interest rate risk T he Company is exposed to interest rate risk on restricted cash, cash and cash equivalents and on foreign exchange contracts on which interest is at floating rates. This exposure is primarily to US dollar, Euro and Canadian dollar interest rates. As the Company maintains all of its investments and foreign exchange contracts on a short term basis for liquidity purposes, this risk is not actively managed. In the six months to June 30, 2009 the average interest rate received on cash and liquid investments was approximately 0.5% per annum. The largest proportion of investments was in US dollar money market and liquidity funds. Shire’s financing arrangements at June 30, 2009 comprise of Shire plc’s $1,100 million in principal amount of 2.75% convertible bonds, due 2014 which were issued in May 2007. Shire has also recognized a liability for building financing obligations of $52.3 million in respect of several leases entered into between August 2007 and March 2009, where S hire is in substance the owner of the property during the construction phase and therefore records the asset and corresponding financing obligation. The Company incurs interest at a fixed rate on both the convertible bonds and on the building financing obligations. No derivative instruments were entered into as of June 30, 2009 or by August 5, 2009 to manage interest rate exposure. The Company continues to review its interest rate risk and the policies in place to manage the risk. Market risk of investments As at June 30, 2009 the Company has $90.2 million of investments comprising available-for-sale investments in publicly quoted companies ($72.8 million), equity method investments ($13.5 million) and cost method investments in private companies ($3.9 million). The investments in public quoted companies and equity method investments, for certain investment funds which contain a mixed portfolio of public and private investments, are exposed to market risk. No financial instruments or derivatives have been employed to hedge this risk. Credit risk Cash is invested in short-term money market instruments, including money market and liquidity funds and bank term deposits. The money market and liquidity funds in which Shire invests are all triple A rated by major credit rating agencies. The Company is exposed to the credit risk of the counterparties with which it enters into derivative contracts. The Company aims to limit this exposure through a system of internal credit limits which require counterparties to have a long term credit rating of A+ / A1 or better from the major rating agencies. The internal credit limits are approved by the Board of Directors and exposure against these limits is monitored by the corporate treasury function. The counterparties to the derivative contracts are major international financial i nstitutions. The Company has entered into many agreements with third parties for the provision of services to enable it to operate its business. If the third party can no longer provide the service on the agreed basis, the Company may not be able to continue the development or commercialization of its products as planned or on a commercial basis. Additionally, it may not be able to establish or maintain good relationships with suppliers. Foreign exchange risk The Company trades in numerous countries and as a consequence has transactional and translational foreign exchange exposure. Transactional exposure arises where transactions occur in currencies different to the functional currency of the relevant subsidiary. The main trading currencies of the Company are the US dollar, the Canadian dollar, Pounds Sterling and the Euro. It is the Company’s policy that these exposures are minimized to the extent practicable by denominating transactions in the subsidiary’s functional currency. Where significant exposures remain, the Company uses foreign exchange contracts (being spot, forward and swap contracts) to manage the exposure in respect of balance sheet assets and liabilities that are denominated in currencies different to the functional currency of the relevant subsidiary. These assets and liabilities relate predominantly to intercompany financing and accruals for royalty receipts. The Company utilizes these derivative instruments to manage currency risk on balance sheet foreign exchange exposures but the foreign exchange contracts have not been designated as hedging instruments. Translational foreign exchange exposure arises on the translation into US dollars of the financial statements of non-US dollar functional subsidiaries. At June 30, 2009 the Company had 15 swap and forward foreign exchange contracts outstanding to manage currency r isk with a net fair value at June 30, 2009 of $8.7 million. These foreign exchange contracts were classified in the unaudited consolidated balance sheet at June 30, 2009 as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="75" align="left"> </td><td height="17" width="527" align="left"> </td><td height="17" width="108" align="right">Fair value</td></tr><tr><td height="17" width="75" align="left"> </td><td height="17" width="527" align="left"> </td><td height="17" width="108" align="right">$’M</td></tr><tr><td height="14" width="75" align="lef t"> </td><td height="14" width="527" align="left"> </td><td height="14" width="108" align="right">_____________</td></tr><tr><td height="22" width="75" align="left">Assets</td><td height="22" width="527" align="left">Prepaid expenses and other current assets</td><td height="22" width="108" align="right">0.6 </td></tr><tr><td height="22" width="75" align="left">Liabilities</td><td height="22" width="527" align="left">Other current liabilities</td><td height="22" width="108" align="right">(9.3)</td></tr></table></div><div> Gains and losses (both realized and unrealized) arising on foreign exchange contracts have been classified in the unaudited consolidated statement of income for the six months to June 30, as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="34" width="338" align="left"> </td><td height="34" width="180" align="left">Location of net gain/(loss) recognized in income</td><td width="192" align="right" height="34" colspan="3">Amount of net gain/(loss) recognized in income</td></tr><tr><td height="12" width="338" align="left"> </td><td height="12" width="180" align="left">__________________________________</td><td width="192" align="rig ht" height="12" colspan="3">__________________________</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">2009 </td><td width="16" align="right" height="34" rowspan="2"> </td><td height="17" width="96" align="right">2008 </td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">$’M</td><td height="17" width="96" align="rig ht">$’M</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">_____________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_____________</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right"> </td><td height="17" width="16" align="right"> < ;/td><td height="17" width="96" align="right"> </td></tr><tr><td height="17" width="338" align="left">Foreign exchange contracts</td><td height="17" width="180" align="left">Other income/(expense)</td><td height="17" width="80" align="right">(14.2)</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">(27.8)</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">_____________</td><td height="17" width="16" al ign="right"> </td><td height="17" width="96" align="right">_____________</td></tr></table></div><div> These net foreign exchange gains/(losses) are partially offset within Other income/(expense) by net foreign exchange (losses)/gains arising on the balance sheet items that were managed by these contracts. The swaps and forward contracts mature within 90 days. The Company did not have credit risk related contingent features or collateral linked to the derivatives.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>18.        Fair value measurement Assets and Liabilities that are Measured at Fair Value on a Recurring Basis The following financial assets and liabilities are measured at fair value on a recurring basis using quoted prices in active markets for identical assets (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3).</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="205" align="left">&#160 ;</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">Carrying</td><td width="400" align="center" height="17" colspan="4">Fair Value</td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">Value</td><td height="17" width="100" align="center"> </td><td height="17" width="100" align="center"> & lt;/td><td height="17" width="100" align="center"> </td><td height="17" width="100" align="center"> </td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right">Total</td><td height="17" width="100" align="right">Level 1</td><td height="17" width="100" align="right">Level 2</td><td height="17" width="100 " align="right">Level 3</td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td></tr><tr><td height="11" width="205" align="right"> &l t;/font></td><td height="11" width="21" align="right"> </td><td height="11" width="94" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td></tr><tr><td height="17" width="205" align="left">Financial assets:</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"& gt; </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="19" width="205" align="left">Available-for-sale securities</td><td height="19" width="21" align="left">(1)</td><td height="19" width="94" align="right">72.8 </td><td height="19" width="100" align="right">72.8 </td><td height="19" width="100" align="right">72.8 </td><td height="19" width="100" align="right">-  </t d><td height="19" width="100" align="right">-  </td></tr><tr><td height="19" width="205" align="left">Equity method investments</td><td height="19" width="21" align="left">(1)</td><td height="19" width="94" align="right">5.5 </td><td height="19" width="100" align="right">5.5 </td><td height="19" width="100" align="right">-  </td><td height="19" width="100" align="right">5.5 </td><td height="19" width="100" align="right">-  </td></tr><tr><td height="17" width="205" align="left">Foreign exchange contracts</td><td height=" 17" width="21" align="left"> </td><td height="17" width="94" align="right">0.6 </td><td height="17" width="100" align="right">0.6 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">0.6 </td><td height="17" width="100" align="right">-  </td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="205" align="left">Financial liabilities:</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right">  </td></tr><tr><td height="17" width="205" align="left">Foreign exchange contracts</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">9.3 </td><td height="17" width="100" align="right">9.3 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">9.3 </td><td height="17" width="100" align="right">-  </td></tr><tr><td height="11" width="205" align="right"> </td><td height="11" width="21" align="right">&#160 ;</td><td height="11" width="94" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td></tr></table></div><div> (1) Available-for-sale securities and equity method investments are included within Investments in the unaudited consolidated balance sheet. Certain estimates and judgments were required to develop the fair value amounts. The fair value amounts shown above are not necessarily indicative of the amounts that the Company would realize upon disposition, nor do they indicate the Company’s intent or ability to dispose of the financial instrument. The following methods and assumptions were used to estimate the fair value of each material class of financial instrument: <ul><li>Available-for-sale securities – the fair values of available-for-sale investments are estimated based on quoted market prices for those investments.</li> <li>Equity method investments – The Company’s equity method investments comprise unquoted investment funds which hold a portfolio of quoted and unquoted investments. The fair values of quoted investments within the funds are estimated based on quoted market prices for those investments. For unquoted investments within the funds, the fair value is estimated using directly observable inputs other than quoted prices.</li> <li>Foreign exchange contracts – The fair value of the swap and forward foreign exchange contracts has been determined using an income approach based on current market expectations about the future cash flows</li></ul> Financial Assets and Liabilities that are not measured at Fair Value on a Recurring Basis The carrying amounts and estimated fair values of the Company’s financial assets and liabilities which are not measured at fair value on a recurring basis are as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="292" align="left"> </td><td width="199" align="center" height="17" colspan="2">June 30, 2009</td><td width="200" align="center" height="17" colspan="2">December 31, 2008</td ></tr><tr><td height="17" width="292" align="left"> </td><td height="17" width="100" align="right">Carrying</td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right">Carrying</td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left"> </td><td height="17" width="100" align="right">amount</td><td height="17" width="99" align="right">Fair value</td><td height ="17" width="100" align="right">amount</td><td height="17" width="100" align="right">Fair value </td></tr><tr><td height="17" width="292" align="left"> </td><td height="17" width="100" align="right">$’M</td><td height="17" width="99" align="right">$’M</td><td height="17" width="100" align="right">$’M</td><td height="17" width="100" align="right">$’M</td></tr><tr><td height="11" width="292" align="right"> </td><td height="11" width="100" align="right">____________</td><td height="11" width="99" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td></tr><tr><td height="17" width="292" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Financial a ssets:</td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Option over Avexa shares</td><td height="17" width="100" align="right">-  </td><td height="17" width="99" align="right">0.1 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">-  </td></tr><tr>< td height="17" width="292" align="left"> </td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Financial liabilities:</td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right">&a mp;#160;</td></tr><tr><td height="17" width="292" align="left">Convertible bonds</td><td height="17" width="100" align="right">1,100.0 </td><td height="17" width="99" align="right">956.4 </td><td height="17" width="100" align="right">1,100.0 </td><td height="17" width="100" align="right">892.9 </td></tr><tr><td height="17" width="292" align="left">Building financing obligation</td><td height="17" width="100" align="right">52.3 </td><td height="17" width="99" align="right">42.9 </td><td height="17" width="100" align="right">45 .6 </td><td height="17" width="100" align="right">40.7 </td></tr><tr><td height="11" width="292" align="right"> </td><td height="11" width="100" align="right">____________</td><td height="11" width="99" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td></tr></table></div><div> Certain estimates and judgments were required to develop the fair value amounts. The fair value amounts shown above are not necessarily indicative of the amounts that the Company would realize upon disposition, nor do they indicate the Company& #8217;s intent or ability to dispose of the financial instrument. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate to fair value because of the short-term maturity of these amounts. The following methods and assumptions were used to estimate the fair value of each material class of financial instrument: <ol><li>Option over Avexa shares - the fair values of the Avexa shares are estimated based on quoted market prices for the shares.</li> <li>Convertible bonds – the fair value of Shire plc’s 2.75% convertible bonds due 2014 is estimated by reference to the market price of the instrument as the convertible bonds are publicly traded.</li> <li>Building financing obligations - the fair value of building financing obligations are estimated based on the present value of future cash flows associated with these obligations.</li></ol></div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>19.        Earnings per share The following table reconciles the net income/(loss) from operations and the weighted average ordinary shares outstanding for basic and diluted earnings per share for the periods presented:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width="96" align="right">3 months to</td><td height="17" width="96" align="right">6 months to</td><td height="17" width="96" align="right">6 months to</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td></tr><tr><td height="17" width="3 31" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">2009 </td><td height="17" width="96" align="right">2008 </td><td height="17" width="96" align="right">2009 </td><td height="17" width="96" align="right">2008 </td></tr><tr><td height="17" width="331" align="left">Amounts attributable to Shire plc shareholders</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Income/(loss) fro m continuing operations </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">53.8 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right">269.9 </td><td height="17" width="96" align="right">49.6 </td></tr><tr><td height="17" width="331" align="left">Loss from discontinued operations </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">(9.8)</td><td height="17" width="96" align="right">-  </td><td h eight="17" width="96" align="right">(12.4)</td><td height="17" width="96" align="right">-  </td></tr><tr><td height="17" width="331" align="left">Noncontrolling interest in subsidiaries</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">0.1 </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">0.2 </td><td height="17" width="96" align="right">-  </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align ="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Numerator for basic earnings per share</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">44.1 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right"></td><td height="17" width="96" align="right">49.6 </td></tr><tr><td height="17" width="331" align="left">Interest on convertible bonds, net of tax</td><td height="17" width="19" align="left">(1)</td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">(2.2)</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </ td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Numerator for diluted earnings per share</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">44.1 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right">257.7 </td><td height="1 7" width="96" align="right">47.4 </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="left">< ;font size="2"> </td><td height="17" width="96" align="left"> </td><td height="17" width="96" align="left"> </td><td height="17" width="96" align="left"> </td></tr><tr><td height="19" width="331" align="left">Weighted average number of shares: </td><td height="19" width="19" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td></tr>< tr><td height="19" width="331" align="left">  </td><td height="19" width="19" align="left"> </td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">___ ______________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="19" width="331" align="left">Basic</td><td height="19" width="19" align="left">(2)</td><td height="19" width="96" align="right">539.9 </td><td height="19" width="96" align="right">542.5 </td><td height="19" width="96" align="right">539.7 </td><td height="19" width="96" align="right">543.7 </td></tr><tr><td height="17" width="331" align="left">Effect of dilutive shares: ;</td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td></tr><tr><td height="19" width="331" align="left">Stock based awards to employees</td><td height="19" width="19" align="left">(3)</td><td height="19" width="96" align="right">3.5 </td><td height="19" width="96" align="right">-  </td><td height="19" width="96" align="right"><fon t size="2">5.3 </td><td height="19" width="96" align="right">3.2 </td></tr><tr><td height="17" width="331" align="left">Convertible bonds 2.75% due 2014</td><td height="17" width="19" align="left">(4)</td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">32.7 </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Diluted</td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">543.4 </td><td height="17" width="96" align="right">542.5 </td><td height="17" width="96" align="right">545.0 </td><td height="17" width="96" align="right">579.6 </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr></table></div><div> (1) For the three and six month periods ended June 30, 2009 and the three month period ended June 30, 2008 interest on the convertible bonds has not been added back as the effect would be anti-d ilutive. (2) Excludes shares purchased by the ESOT and presented by the Company as treasury stock. (3) Calculated using the treasury stock method. (4) Calculated using the ”if-converted” method. The share equivalents not included in the calculation of the diluted weighted average number of shares are shown below:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width="16" align="rig ht"> </td><td height="17" width="96" align="right">6 months to</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">6 months to</td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="16" align="right"> </td><td height="17" width= "96" align="right">June 30,</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="16" align="left"> </td></tr><tr><td height="19" width="329" align="left"> </td><td height="19" width="96" align="right">2009 </td><td height="19" width="36" align="left">(1) (2)</td><td height="19" width="96" align="right">2008 </td><td height="19" width="16" align="left">(3)</td><td height="19" width="96" align="right">2009 </td><td heigh t="19" width="34" align="left">(1) (2)</td><td height="19" width="96" align="right">2008 </td><td height="19" width="16" align="left">(1)</td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="34" align="right"></td><td height="17" width="96" align="right">No. of shares</td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">_________________</td><td h eight="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left">Stock options in the money</td><td height="17" width="96" align="right">-  </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">1.3 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="16" align="left">& amp;#160;</td></tr><tr><td height="17" width="329" align="left">Stock options out of the money</td><td height="17" width="96" align="right">31.3 </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">17.9 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">18.9 </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">17.4 </td><td height="17" width="16" align="left"> </td></tr><t r><td height="17" width="329" align="left">Convertible bonds 2.75% due 2014</td><td height="17" width="96" align="right">32.7 </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">32.7 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">32.7 </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"& gt; </td><td height="17" width="96" align="right">_________________</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="left"> </td></tr></table></div><div> (1) For the three month period e nded June 30, 2009 and the six month periods ended June 30, 2009 and 2008, certain stock options have been excluded from the calculation of diluted EPS because their exercise prices exceeded Shire plc’s average share price during the calculation period. (2) For the three and six month period ended June 30, 2009 the ordinary shares underlying the convertible bonds have not been included in the calculation of the diluted weighted average number of shares, because the effect of their inclusion would be anti-dilutive. (3) For the three period ended June 30, 2008 no share options or ordinary shares underlying the convertible bonds have been included in the calculation of the diluted weighted average number of shares because the Company made a net loss during the calculation period and the inclusion of these items would be anti-dilutive.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>20.        Segmental reporting Shire’s internal financial reporting is in line with its business unit and management reporting structure based on two segments: Specialty Pharmaceuticals and Human Genetic Therapies (“HGT”). The Specialty Pharmaceuticals and HGT operating segments represent the Company’s revenues and costs in respect of currently promoted and sold products, together with the costs of developing projects for future commercialization. ‘All Other’ has been included in the table below in order to reconcile the two oper ating segments to the total consolidated figures. The Company evaluates performance based on revenue and operating income. The Company does not have inter-segment transactions. Assets that are directly attributable to the segments have been separately disclosed. </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width="103" align="r ight">Total</td></tr><tr><td height="20" width="276" align="left">3 months to June 30, 2009</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" w idth="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">427.2 </td><td height="20" width="103" align="right">131.2 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">558.4& #160;</td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">16.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">50.9 </td><td height="20" width="103" align="right">66.9 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1.1 </td><td heig ht="20" width="103" align="right">0.4 </td><td height="20" width="103" align="right">2.9 </td><td height="20" width="103" align="right">4.4 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left"><fon t size="2">Total revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">444.3 </td><td height="20" width="103" align="right">131.6 </td><td height="20" width="103" align="right">53.8 </td><td height="20" width="103" align="right">629.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left"> </td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right"> </td><td height="20" width="103" align="right"> </td><td height="20" width="103" align="right"> </td><td height="20" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="16" align="left"><f ont size="2">(1) (2)</td><td height="20" width="122" align="right">70.1 </td><td height="20" width="103" align="right">21.8 </td><td height="20" width="103" align="right">4.5 </td><td height="20" width="103" align="right">96.4 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">95.1 </td><td height="20" width="103" align="right">60.8 </td><td height="20" width="103" align="right">2.8 </ td><td height="20" width="103" align="right">158.7 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">236.0 </td><td height="20" width="103" align="right">47.9 </td><td height="20" width="103" align="right">50.8 </td><td height="20" width="103" align="right">334.7 </td></tr><tr><td height="20" width="276" align="left">Reorganization costs</td><td height="20" width="16" align="left"> </td> ;<td height="20" width="122" align="right">2.9 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">2.9 </td></tr><tr><td height="20" width="276" align="left">Integration and acquisition costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">0.8 </td><td height="20" width="103" align="right">1.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align ="right">2.3 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">404 .9 </td><td height="20" width="103" align="right">132.0 </td><td height="20" width="103" align="right">58.1 </td><td height="20" width="103" align="right">595.0 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr> <td height="20" width="276" align="left">Operating income/(loss)</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">39.4 </td><td height="20" width="103" align="right">(0.4)</td><td height="20" width="103" align="right">(4.3)</td><td height="20" width="103" align="right">34.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right"></td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="2 0" width="16" align="left"> </td><td height="20" width="122" align="right">2,293.7 </td><td height="20" width="103" align="right">1,154.1 </td><td height="20" width="103" align="right">773.5 </td><td height="20" width="103" align="right">4,221.3 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">335.2 </td><td height="20" width="103" align="right">206.8 </td><td height="20" width="103" align="right">60.1 </td><td height="20" width="103" align="right">602.1 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">14.0 </td><td height="20" width="103" align="right">43.2 </td><td height="20" width="103" align="right">2.7 </td><td height="20" width="103" align="right">59.9 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left">& ;#160;</td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $17.4 million is included in: Cost of product sales ($1.0 million), Research and development ($5.3 million) and Selling, general and administrative ($11.1 million). (2) Depreciation from manufacturing plants ($7.9 million) and amortization of favorable manufacturing contracts ($0.4 million) is included in Cost of product sales; depreciation of research and development assets ($3.8 million) is included in Research and developme nt; and all other depreciation and amortization ($50.2 million) is included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right"> All Other</td><td height="36" width="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">3 months to June 30, 2008</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">580.2 </td><td height="20" width="103" align="right">125.5 </td><td height="20" width="103" align="right">-   ;</td><td height="20" width="103" align="right">705.7 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">0.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">64.3 </td><td height="20" width="103" align="right">64.8 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="1 22" align="right">1.9 </td><td height="20" width="103" align="right">0.1 </td><td height="20" width="103" align="right">3.1 </td><td height="20" width="103" align="right">5.1 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">582.6 </td><td height="20" width="103" align="right">125.6 </td><td height="20" width="103" align="right">67.4 </td><td height="20" width="103" align="right">775.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" wi dth="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="16" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost o f product sales</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">126.1 </td><td height="20" width="103" align="right">14.4 </td><td height="20" width="103" align="right">2.4 </td><td height="20" width="103" align="right">142.9 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">88.5 </td><td height="20" width="103" align="right">47.9 </td><td h eight="20" width="103" align="right">-  </td><td height="20" width="103" align="right">136.4 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">349.3 </td><td height="20" width="103" align="right">38.5 </td><td height="20" width="103" align="right">49.9 </td><td height="20" width="103" align="right">437.7 </td></tr><tr><td height="20" width="276" align="left">In-process R&D charge</td> <td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">-  </td><td height="20" width="103" align="right">135.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">135.0 </td></tr><tr><td height="20" width="276" align="left">Gain on sale of product rights</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">(9.1)</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">& lt;font size="2">-  </td><td height="20" width="103" align="right">(9.1)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="16" align="left">  ;</td><td height="20" width="122" align="right">554.8 </td><td height="20" width="103" align="right">235.8 </td><td height="20" width="103" align="right">52.3 </td><td height="20" width="103" align="right">842.9 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="rig ht">___________</td></tr><tr><td height="20" width="276" align="left">Operating income/(loss)</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">27.8 </td><td height="20" width="103" align="right">(110.2)</td><td height="20" width="103" align="right">15.1 </td><td height="20" width="103" align="right">(67.3)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" al ign="left">Total assets</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">2,253.2 </td><td height="20" width="103" align="right">647.2 </td><td height="20" width="103" align="right">1,327.4 </td><td height="20" width="103" align="right">4,227.8 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">190.7 </td><td height="20" width="103" align="right">168.2&#1 60;</td><td height="20" width="103" align="right">78.4 </td><td height="20" width="103" align="right">437.3 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">10.4 </td><td height="20" width="103" align="right">50.4 </td><td height="20" width="103" align="right">8.9 </td><td height="20" width="103" align="right">69.7 </td></tr><tr><td height="11" width="276" align="left"> </fon t></td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $19.4 million is included in: Cost of product sales ($1.3 million), Research and development ($5.6 million) and Selling, general and administrative ($12.5 million). (2) Depreciation from manufacturing plants ($3.0 million) and amortization of favorable manufacturing contracts ($0.4 million) is included in Cost of product sales; depreciation of research and development assets ($3.1 million) is included in Research and development; and all other depreciation, amortization and intangible asset impairment charges ($132.7 million) are included in Selling, general and administrative.  (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right"> HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">6 months to June 30, 2009</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr ><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1,059.7 </td><td height="20" width="103" align="right">254.6 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">1,314.3 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">16.9 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">100.6 </td><td height="20" width="103" align="right">117.5 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">8.1 </td><td height="20" width="103" align="right">1.8 </td><td height="20" width="103" align="right">5.7 </td><td height="20" width="103" align="right">15.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">& lt;font size="2">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1,084.7 </td><td height="20" width="103" align="right">256.4 </td><td height="20" width="103" align="right">106.3 </td><td height="20" width="103" align="right">1,447.4 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left">  </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="16" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right">& lt;font size="2"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">131.3 </td><td height="20" width="103" align="right">41.7 </td><td height="20" width="103" align="right">7.0 </td><td height="20" width="103" align="right">180.0 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">221. 7 </td><td height="20" width="103" align="right">117.6 </td><td height="20" width="103" align="right">5.3 </td><td height="20" width="103" align="right">344.6 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">465.8 </td><td height="20" width="103" align="right">93.9 </td><td height="20" width="103" align="right">93.6 </td><td height="20" width="103" align="right">653.3 & lt;/td></tr><tr><td height="20" width="276" align="left">Reorganization costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">5.1 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">5.1 </td></tr><tr><td height="20" width="276" align="left">Integration and acquisition costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1.5 </td>< td height="20" width="103" align="right">2.3 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">3.8 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left"> ;Total operating expenses</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">825.4 </td><td height="20" width="103" align="right">255.5 </td><td height="20" width="103" align="right">105.9 </td><td height="20" width="103" align="right">1,186.8 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</fo nt></td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Operating income</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">259.3 </td><td height="20" width="103" align="right">0.9 </td><td height="20" width="103" align="right">0.4 </td><td height="20" width="103" align="right">260.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11 " width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </font&g t;</td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">2,293.7 </td><td height="20" width="103" align="right">1,154.1 </td><td height="20" width="103" align="right">773.5 </td><td height="20" width="103" align="right">4,221.3 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">335.2 </td><td height="20" width="103" align="right">206.8 </td><td height="20" width="103" align="right">60.1 </td><td height="20" width="103" align="right">602.1 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">21.0 </td><td height="20" width="103" align="right">82.7 </td><td height="20" width="103" align="right">6.7 </td><td height="20" width="103" align="right" >110.4 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $33.2 million is included in: Cost of product sales ($1.9 million), Research and development ($10.2 million) and Selling, general and administrative ($21.1 million). (2) De preciation from manufacturing plants ($11.5 million) and amortization of favorable manufacturing contracts ($0.9 million) is included in Cost of product sales; depreciation of research and development assets ($7.8 million) is included in Research and development; and all other depreciation and amortization ($97.5 million) is included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise. </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="30" align="left"> </td><td height="36" width="122" align= "right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">6 months to June 30, 2008</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’ M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="30" align="left"> </td><td height="20" width= "122" align="right">1,097.9 </td><td height="20" width="103" align="right">239.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">1,337.4 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">1.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">128.9 </td><td height="20" width="103" align="right">129. 9 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">4.2 </td><td height="20" width="103" align="right">1.3 </td><td height="20" width="103" align="right">5.0 </td><td height="20" width="103" align="right">10.5 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">1,103.1 </td><td height="20" width="103" align="right">240.8 </td><td height="20" width="103" align="right">133.9 </td><td height="20" width="103" align="right">1,477.8 </td></tr><tr><td height="11" width="276" a lign="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="30" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><t d height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="30" align="left">(1) (2)</td><td height="20" width="122" align="right">198.6 </td><td height="20" width="103" align="right">27.8 </td><td height="20" width="103" align="right">6.8 </td><td height="20" width="103" align="right">233.2 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width ="30" align="left">(1) (2)</td><td height="20" width="122" align="right">154.2 </td><td height="20" width="103" align="right">94.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">248.2 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="30" align="left">(1) (2)</td><td height="20" width="122" align="right">613.4 </td><td height="20" width="103" align="right">77.3 </td><td height="20" width="103" align="right">91.7 </td><td height="20" width="103" align="right">782.4 </td></tr><tr><td height="20" width="276" align="left">In-process R&D charge</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">-  </td><td height="20" width="103" align="right">135.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">135.0 </td></tr><tr><td height="20" width="276" align="left">Gain on sale of product rights</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">(16.7)</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">(16.7)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">949.5 </td><td height="20" width="103" align="right">334.1 </td><td height="20" width="103" align="right">98.5 </td><td height="20" width="103" align="right">1,382.1 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right"><fon t size="2">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Operating income/(loss)</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">153.6 </td><td height="20" width="103" align="right">(93.3)</td><td height="20" width="103" align="right">35.4 </td><td height="20" width="103" align="right">95.7 </td>& lt;/tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="30" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"><fo nt size="2"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">2,253.2 </td><td height="20" width="103" align="right">647.2 </td><td height="20" width="103" align="right">1,327.4 </td><td height="20" width="103" align="right">4,227.8 </td></tr><tr><td height="20" width="276" align="left">Long-lived asse ts</td><td height="20" width="30" align="left">(3)</td><td height="20" width="122" align="right">190.7 </td><td height="20" width="103" align="right">168.2 </td><td height="20" width="103" align="right">78.4 </td><td height="20" width="103" align="right">437.3 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="30" align="left">(3)</td><td height="20" width="122" align="right">19.8 </td><td height="20" width="103" align="right">63.9 </td><td heig ht="20" width="103" align="right">13.8 </td><td height="20" width="103" align="right">97.5 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $35.7 million is included in: Cost of product sales ($2. 4 million), Research and development ($10.2 million) and Selling, general and administrative ($23.1 million). (2) Depreciation from manufacturing plants ($5.6 million) and amortization of favorable manufacturing contracts ($0.9 million) is included in Cost of product sales; depreciation of research and development assets ($6.0 million) is included in Research and development; and all other depreciation, amortization and intangible asset impairment charges ($174.3 million) are included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div></body></html>

<html><head><meta content="text/html; charset=utf-8" /></head><body><div>21.        Taxation In the six months to June 30, 2009 subsequent to Massachusetts State tax law changes which were enacted during the second quarter of 2009, the Company reduced the amount of valuation allowance recorded against its deferred tax assets by $35.4 million. Following interpretation and analysis of the implication of these regulations the Company’s management determined that it was now more likely than not that the relevant US State tax credits and loss carry-forwards would be realized. The impact of revisions to Massachusetts State tax law, together with the corresponding change in the effective tax rate on State deferred tax assets and liabilities, resulted in an overall $27 million deferred tax credit recorded within income taxes in the six months to June 30, 2009. </div></body></html>

9100000

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0 0 0 0 0

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0.05

Cost of product sales includes amortization of intangible assets relating to favorable manufacturing contracts of $0.4 million for the three months to June 30, 2009 (2008: $0.4 million) and $0.9 million for the six months to June 30, 2009 (2008: $0.9 million). Selling, general and administrative costs include amortization and impairment charges of intangible assets relating to intellectual property rights acquired of $34.3 million for the three months to June 30, 2009 (2008: $121.4 million) and $66.8 million for the six months to June 30, 2009 (2008: $152.3 million). Dividends per share. During the six months to June 30, 2009 Shire plc declared and paid dividends of 7.76 US cents per ordinary share (equivalent to 23.28 US cents per American Depositary Share) totaling $43.0 million. Costs of $8.9 million and $19.1 million, predominantly relating to certain Medical Affairs costs related to promotional & marketing activities, have been reclassified from Research and development costs to Selling, general and administrative costs for the three and six months to June 30, 2008 respectively. 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diluted Earnings/(loss) per ordinary share attributable to Shire plc shareholders - diluted Assets held for sale and discontinued operations Equity in Vertex Pharmaceuticals, Inc. ("Vertex") received as consideration for disposal of long term investment Equity in earnings/(losses) of equity method investees, net of taxes Equity in (earnings)/losses of equity method investees Effect of foreign exchange rate changes on cash and cash equivalents (D) Share-based compensation (CF) Share-based compensation Gain on sale of product rights (CF) Gain on sale of product rights Impairment of property, plant and equipment CONSOLIDATED STATEMENTS OF INCOME Earnings/(loss) from continuing operations attributable to Shire plc shareholders, diluted Earnings/(loss) from continuing operations attributable to Shire plc shareholders Earnings/(loss) from continuing operations attributable to Shire plc shareholders Income from continuing operations, net of tax, attributable to Parent Income from continuing operations, net of tax Loss from discontinued operations attributable to Shire plc shareholders, diluted Loss from discontinued operations attributable to Shire plc shareholders Loss from discontinued operations attributable to Shire plc shareholders Loss from discontinued operations net of income tax Loss from discontinued operations net of income tax Tax effect of Discontinued Operation Taxation Decrease/(increase) in other assets Decrease/(increase) in other assets Movement in restricted cash Movement in restricted cash Other intangible assets, net Inventories Investments disclosure Investments LIABILITIES AND EQUITY Total liabilities and equity Total liabilities and equity Total liabilities Total liabilities Investments Noncontrolling interest in subsidiaries' Noncontrolling interest in subsidiaries CASH FLOWS FROM FINANCING ACTIVITIES Net cash used in financing activities (C) Net cash used in financing activities (C) CASH FLOWS FROM INVESTING ACTIVITIES Net cash used in investing activities (B) Net cash used in investing activities (B) CASH FLOWS FROM OPERATING ACTIVITIES: Net cash provided by operating activities (A) Net cash provided by operating activities (A) Net income/(loss) attributable to Shire plc Net income/(loss) attributable to Shire plc Net income attributable to Shire plc Net increase in cash and cash equivalents (A+B+C+D) Net increase in cash and cash equivalents (A+B+C+D) Total other income/(expenses), net Total other income/(expenses), net Non-current assets: Non-current liabilities Operating income/(loss) Operating income/(loss) Revenues: Total revenues Total revenues Foreign currency translation Foreign currency translation adjustments Other comprehensive income/(loss) [Abstract] Other comprehensive income/(loss): Realized gain on available-for-sale securities, taxes Unrealized holding gain/(loss) on available-for-sale securities, (net of taxes of $nil, $nil, $nil and $nil) Unrealized holding gain/(loss) on available-for-sale securities, taxes Other income, net Purchase of property, plant and equipment Purchase of property, plant and equipment Payment of dividends Payment of dividends Proceeds received from disposal of subsidiary undertaking Proceeds from disposal of non-current investments Proceeds from disposal of property, plant and equipment Proceeds from exercise of options In-process R&D charge Property, plant and equipment, net Purchase of intangible assets Purchase of intangible assets Purchases of subsidiary undertakings and businesses, net of cash acquired Purchases of subsidiary undertakings and businesses, net of cash acquired Purchase of non-current investments Purchase of non-current investments Restricted cash Accumulated deficit / earnings Accumulated deficit Royalties Product sales Other revenues Inventories disclosure Inventories Segmental reporting Selling, general and administrative Summary of Significant Accounting Policies CONSOLIDATED STATEMENTS OF CASH FLOWS CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parentheticals) CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Costs from issue of common stock Costs from issue of common stock Shareholders' equity: Supplemental information: Income taxes paid Current assets: Total current assets Total current assets Treasury stock Weighted average number of shares, diluted Diluted Common stock Research and development Accounts receivable, net disclosure Accounts receivable, net Total assets Total assets Other intangible assets, net disclosure Other intangible assets, net Other current liabilities Other non-current liabilities Treasury stock, value Treasury stock: 20.2 million shares (2008 : 20.7 million shares) Treasury stock, shares Deferred tax asset, noncurrent Deferred tax asset Deferred tax asset, current Deferred tax asset Deferred tax liability, current Deferred tax liability Deferred tax liability, noncurrent Deferred tax liability STATEMENT OF CHANGES IN EQUITY TABLE ASSETS Statement [Line Items] Fair value measurement Cash flows used in discontinued operations Unrealized holding loss on available-for-sale securities, net of taxes (AOCI) Unrealized holding loss on available-for-sale securities, net of taxes Common stock units Earnings/(loss) per ordinary share attributable to Shire plc shareholders - basic Earnings/(loss) per ordinary share attributable to Shire plc shareholders - basic Foreign currency translation adjustments (AOCI) Foreign currency translation adjustments Common stock, shares issued Convertible bonds Movement in deferred taxes Movement in deferred taxes (Decrease)/increase in deferred revenue Other non-current assets Total operating expenses Total operating expenses Earnings/(loss) per ordinary share - basic Earnings/(loss) per ordinary share - diluted Income/(loss) from continuing operations before income taxes and equity in earnings /(losses) of equity method investees Income/(loss) from continuing operations before income taxes and equity in earnings /(losses) of equity method investees Common stock, par value Realized gain on available-for-sale securities, (net of taxes of $nil, $nil, $nil and $4.0 million) 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false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Inventories 1 us-gaap_InventoryDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>8.        Inventories Inventories at June 30, 2009 of $166.6 million (December 31, 2008: $154.5 million) are stated at the lower of cost or market and are analyzed as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"&g t; </td><td height="17" width="120" align="right">2009 </td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></tr><tr><td height="19" width="444" align="left"><fo nt size="2">Finished goods</td><td height="19" width="120" align="right">52.0 </td><td height="19" width="120" align="right">41.4 </td></tr><tr><td height="19" width="444" align="left">Work-in-process</td><td height="19" width="120" align="right">81.9 </td><td height="19" width="120" align="right">78.7 </td></tr><tr><td height="19" width="444" align="left">Raw materials</td><td height="19" width="120" align="right">32.7 </td><td height="19" width="120" align="right">34.4 </td></tr><tr><td height="11" width="444" align="left"><fo nt size="2"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="120" align="right">166.6 </td><td height="19" width="120" align="right">154.5 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">____________</td><td height="11" width="120" align="right">____________</td></tr></table></div><div> At June 30, 2009 inventories included $18.0 million (December 31, 2008: $11.5 million) of costs capitalized prior to the regulatory approval of the relevant product. </div></body></html> 8.        InventoriesInventories at June 30, 2009 of $166.6 million (December 31, 2008: $154.5 million) are stated at false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 9 R29.xml IDEA: Fair value measurement 1.0.0.3 false Fair value measurement false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Fair value measurement 1 us-gaap_FairValueDisclosuresTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>18.        Fair value measurement Assets and Liabilities that are Measured at Fair Value on a Recurring Basis The following financial assets and liabilities are measured at fair value on a recurring basis using quoted prices in active markets for identical assets (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3).</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align ="left"> </td><td height="17" width="94" align="right">Carrying</td><td width="400" align="center" height="17" colspan="4">Fair Value</td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">Value</td><td height="17" width="100" align="center"> </td><td height="17" width="100" align="center"> </td><td height="17" width="100" align="center"> </td><td height="17" width="100" align="center"> </td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right">Total</td><td height="17" width="100" align="right">Level 1</td><td height="17" width="100" align="right">Level 2</td><td height="17" width="100" align="right">Level 3</td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td><td height="17" width="100" align="right">$M</td></tr><tr><td height="11" width="205" align="right"> </td><td height="11" width="21" align="right">& lt;font size="2"> </td><td height="11" width="94" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td></tr><tr><td height="17" width="205" align="left">Financial assets:</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"> </td><td heigh t="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="19" width="205" align="left">Available-for-sale securities</td><td height="19" width="21" align="left">(1)</td><td height="19" width="94" align="right">72.8 </td><td height="19" width="100" align="right">72.8 </td><td height="19" width="100" align="right">72.8 </td><td height="19" width="100" align="right">-  </td><td height="19" width="100" align="right">-  </td></tr><tr><td height="19" width="205" align="left">Equity method investments</td><td height="19" width="21" align="left">(1)</td><td height="19" width="94" align="right">5.5 </td><td height="19" width="100" align="right">5.5 </td><td height="19" width="100" align="right">-  </td><td height="19" width="100" align="right">5.5 </td><td height="19" width="100" align="right">-  </td></tr><tr><td height="17" width="205" align="left">Foreign exchange contracts</td><td height="17" width="21" align="left"> </fon t></td><td height="17" width="94" align="right">0.6 </td><td height="17" width="100" align="right">0.6 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">0.6 </td><td height="17" width="100" align="right">-  </td></tr><tr><td height="17" width="205" align="left"> </td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right">< ;font size="2"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="205" align="left">Financial liabilities:</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr>< tr><td height="17" width="205" align="left">Foreign exchange contracts</td><td height="17" width="21" align="left"> </td><td height="17" width="94" align="right">9.3 </td><td height="17" width="100" align="right">9.3 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">9.3 </td><td height="17" width="100" align="right">-  </td></tr><tr><td height="11" width="205" align="right"> </td><td height="11" width="21" align="right"> </td><td height="11" width="94" align="right"&g t;____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td><td height="11" width="100" align="right">___________</td></tr></table></div><div> (1) Available-for-sale securities and equity method investments are included within Investments in the unaudited consolidated balance sheet. Certain estimates and judgments were required to develop the fair value amounts. The fair value amounts shown above are not necessarily indicative of the amounts that the Company would realize upon disposition, nor do they indicate the Company’s intent or ability to dispose of the f inancial instrument. The following methods and assumptions were used to estimate the fair value of each material class of financial instrument: <ul><li>Available-for-sale securities – the fair values of available-for-sale investments are estimated based on quoted market prices for those investments.</li> <li>Equity method investments – The Company’s equity method investments comprise unquoted investment funds which hold a portfolio of quoted and unquoted investments. The fair values of quoted investments within the funds are estimated based on quoted market prices for those investments. For unquoted investments within the funds, the fair value is estimated using directly observable inputs other than quoted prices.</li> <li>Foreign exchange contracts – The fair value of the swap and forward foreign exchange contracts has been determined using an income approach based on current market expectations about the future cash flows</li></ul> Financial Assets and Liabilities that are not measured at Fair Value on a Recurring Basis The carrying amounts and estimated fair values of the Company’s financial assets and liabilities which are not measured at fair value on a recurring basis are as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="292" align="left"> </td><td width="199" align="center" height="17" colspan="2">June 30, 2009</td><td width="200" align="center" height="17" colspan="2">December 31, 2008</td></tr><tr><td height="17" width="292" align="left"&g t; </td><td height="17" width="100" align="right">Carrying</td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right">Carrying</td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left"> </td><td height="17" width="100" align="right">amount</td><td height="17" width="99" align="right">Fair value</td><td height="17" width="100" align="right">amoun t</td><td height="17" width="100" align="right">Fair value </td></tr><tr><td height="17" width="292" align="left"> </td><td height="17" width="100" align="right">$’M</td><td height="17" width="99" align="right">$’M</td><td height="17" width="100" align="right">$’M</td><td height="17" width="100" align="right">$’M</td></tr><tr><td height="11" width="292" align="right"> </td><td height="11" width="100" align="right">____________</t d><td height="11" width="99" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td></tr><tr><td height="17" width="292" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Financial assets:</td><td height="17" width="100" align="ri ght"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Option over Avexa shares</td><td height="17" width="100" align="right">-  </td><td height="17" width="99" align="right">0.1 </td><td height="17" width="100" align="right">-  </td><td height="17" width="100" align="right">-  </td></tr><tr><td height="17" width="292" align="left">&# 160;</td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17" width="292" align="left">Financial liabilities:</td><td height="17" width="100" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="100" align="right"> </td></tr><tr><td height="17 " width="292" align="left">Convertible bonds</td><td height="17" width="100" align="right">1,100.0 </td><td height="17" width="99" align="right">956.4 </td><td height="17" width="100" align="right">1,100.0 </td><td height="17" width="100" align="right">892.9 </td></tr><tr><td height="17" width="292" align="left">Building financing obligation</td><td height="17" width="100" align="right">52.3 </td><td height="17" width="99" align="right">42.9 </td><td height="17" width="100" align="right">45.6 </td><td height="17" width="100" ali gn="right">40.7 </td></tr><tr><td height="11" width="292" align="right"> </td><td height="11" width="100" align="right">____________</td><td height="11" width="99" align="right">____________</td><td height="11" width="100" align="right">____________</td><td height="11" width="100" align="right">___________</td></tr></table></div><div> Certain estimates and judgments were required to develop the fair value amounts. The fair value amounts shown above are not necessarily indicative of the amounts that the Company would realize upon disposition, nor do they indicate the Company’s intent or ability to dispose of the financial instrument. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate to fair value because of the short-term maturity of these amounts. The following methods and assumptions were used to estimate the fair value of each material class of financial instrument: <ol><li>Option over Avexa shares - the fair values of the Avexa shares are estimated based on quoted market prices for the shares.</li> <li>Convertible bonds – the fair value of Shire plc’s 2.75% convertible bonds due 2014 is estimated by reference to the market price of the instrument as the convertible bonds are publicly traded.</li> <li>Building financing obligations - the fair value of building financing obligations are estimated based on the present value of future cash flows associated with these obligations.</li></ol>&l t;/div></body></html> 18.        Fair value measurement Assets and Liabilities that are Measured at Fair Value on a Recurring BasisThe false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 10 R11.xml IDEA: Unaudited Consolidated Statements of Cash Flows 1.0.0.3 false Unaudited Consolidated Statements of Cash Flows (USD $) In Millions false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 3 CASH FLOWS FROM OPERATING ACTIVITIES: 1 us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 4 Net income attributable to Shire plc 2 us-gaap_NetIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 257700000 257.7 false false 2 true true 49600000 49.6 false false No definition available. No authoritative reference available. false 5 Adjustments to reconcile net income attributable to Shire plc to net cash provided by operating activities: 2 us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 6 Loss from discontinued operations net of income tax 3 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 12400000 12.4 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 7 Depreciation and amortization 3 us-gaap_DepreciationAndAmortization us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 117700000 117.7 false false 2 false true 96300000 96.3 false false No definition available. No authoritative reference available. false 8 Amortization of deferred financing charges 3 us-gaap_AmortizationOfFinancingCostsAndDiscounts us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 2500000 2.5 false false 2 false true 2500000 2.5 false false No definition available. No authoritative reference available. false 9 Interest on building financing obligation 3 us-gaap_InterestExpenseLongTermDebt us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 1300000 1.3 false false 2 false true 1900000 1.9 false false No definition available. No authoritative reference available. false 10 Share-based compensation 3 us-gaap_ShareBasedCompensation us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 33200000 33.2 false false 2 false true 35700000 35.7 false false No definition available. No authoritative reference available. false 11 Impairment of intangible assets 3 us-gaap_ImpairmentOfIntangibleAssetsFinitelived us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 90400000 90.4 false false No definition available. No authoritative reference available. false 12 Impairment of property, plant and equipment 3 us-gaap_ImpairmentOfLongLivedAssetsHeldForUse us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 2700000 2.7 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 13 Gain on sale of long-lived assets 3 us-gaap_GainLossOnSaleOfOtherAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -200000 -0.2 false false 2 false true -400000 -0.4 false false No definition available. No authoritative reference available. false 14 Gain on sale of non-current investments 3 us-gaap_GainLossOnSaleOfInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -55200000 -55.2 false false 2 false true -9400000 -9.4 false false No definition available. No authoritative reference available. false 15 Gain on sale of product rights 3 us-gaap_GainLossOnDispositionOfIntangibleAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -16700000 -16.7 false false No definition available. No authoritative reference available. false 16 Movement in deferred taxes 3 us-gaap_IncreaseDecreaseInDeferredIncomeTaxes us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -45700000 -45.7 false false 2 false true 17400000 17.4 false false No definition available. No authoritative reference available. false 17 Equity in (earnings)/losses of equity method investees 3 us-gaap_IncomeLossFromEquityMethodInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -400000 -0.4 false false 2 false true 300000 0.3 false false No definition available. No authoritative reference available. false 18 Noncontrolling interest in subsidiaries 3 us-gaap_NetIncomeLossAttributableToNoncontrollingInterest us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -200000 -0.2 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 19 Change in operating assets and liabilities 2 us-gaap_IncreaseDecreaseInOperatingCapitalAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 20 Increase in accounts receivable 3 us-gaap_IncreaseDecreaseInAccountsReceivable us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -42900000 -42.9 false false 2 false true -28400000 -28.4 false false No definition available. No authoritative reference available. false 21 Increase in sales deduction accrual 3 shpgf_IncreaseDecreaseInSalesDeductionAccrual shpgf false debit duration monetary The net change during the reporting period in accrual for sales deductions. false false false false false false false false false 1 false true 117500000 117.5 false false 2 false true 35500000 35.5 false false The net change during the reporting period in accrual for sales deductions. No authoritative reference available. false 22 (Increase)/decrease in inventory 3 us-gaap_IncreaseDecreaseInInventories us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -12800000 -12.8 false false 2 false true 10400000 10.4 false false No definition available. No authoritative reference available. false 23 (Increase)/decrease in prepayments and other current assets 3 us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -33800000 -33.8 false false 2 false true 24300000 24.3 false false No definition available. No authoritative reference available. false 24 Decrease/(increase) in other assets 3 us-gaap_IncreaseDecreaseInOtherOperatingAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 4400000 4.4 false false 2 false true -2400000 -2.4 false false No definition available. No authoritative reference available. false 25 Decrease in accounts and notes payable and other liabilities 3 us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -98500000 -98.5 false false 2 false true -66400000 -66.4 false false No definition available. No authoritative reference available. false 26 (Decrease)/increase in deferred revenue 3 us-gaap_IncreaseDecreaseInDeferredRevenue us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -2700000 -2.7 false false 2 false true 5500000 5.5 false false No definition available. No authoritative reference available. false 27 Returns on investment from joint venture 3 us-gaap_EquityMethodInvestmentDividendsOrDistributions us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 4900000 4.9 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 28 Cash flows used in discontinued operations 3 us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -5900000 -5.9 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 29 Net cash provided by operating activities (A) 2 us-gaap_NetCashProvidedByUsedInOperatingActivities us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true 256000000 256.0 false false 2 false true 246100000 246.1 false false No definition available. No authoritative reference available. true 30 CASH FLOWS FROM INVESTING ACTIVITIES 1 us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 31 Movement in restricted cash 2 us-gaap_IncreaseDecreaseInRestrictedCash us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -6600000 -6.6 false false 2 false true 5200000 5.2 false false No definition available. No authoritative reference available. false 32 Purchases of subsidiary undertakings and businesses, net of cash acquired 2 us-gaap_PaymentsToAcquireInterestInSubsidiariesAndAffiliates us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -75500000 -75.5 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 33 Purchase of non-current investments 2 us-gaap_PaymentsToAcquireInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -1100000 -1.1 false false No definition available. No authoritative reference available. false 34 Purchase of property, plant and equipment 2 us-gaap_PaymentsToAcquireOtherPropertyPlantAndEquipment us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -101800000 -101.8 false false 2 false true -89400000 -89.4 false false No definition available. No authoritative reference available. false 35 Purchase of intangible assets 2 us-gaap_PaymentsToAcquireIntangibleAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -6000000 -6.0 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 36 Proceeds from disposal of non-current investments 2 us-gaap_ProceedsFromSaleOfOtherInvestments us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 19200000 19.2 false false 2 false true 10300000 10.3 false false No definition available. No authoritative reference available. false 37 Proceeds from disposal of property, plant and equipment 2 us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 400000 0.4 false false 2 false true 900000 0.9 false false No definition available. No authoritative reference available. false 38 Proceeds/deposits received from sale of product rights 2 us-gaap_ProceedsFromSaleOfOtherAssets us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 5000000 5.0 false false No definition available. No authoritative reference available. false 39 Proceeds received from disposal of subsidiary undertaking 2 us-gaap_ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 6700000 6.7 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 40 Returns of equity investments 2 shpgf_EquityMethodInvestmentReturns shpgf false credit duration monetary Represents disclosure of the amount of distributions or other returns of capital from investments accounted for under the... false false false false false false false false false 1 false true 200000 0.2 false false 2 false true 400000 0.4 false false Represents disclosure of the amount of distributions or other returns of capital from investments accounted for under the equity method of accounting. No authoritative reference available. false 41 Net cash used in investing activities (B) 2 us-gaap_NetCashProvidedByUsedInInvestingActivities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -163400000 -163.4 false false 2 false true -68700000 -68.7 false false No definition available. No authoritative reference available. true 42 CASH FLOWS FROM FINANCING ACTIVITIES 1 us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 43 Payment under building financing obligation 2 us-gaap_RepaymentsOfLongTermDebt us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -3000000 -3.0 false false 2 false true -400000 -0.4 false false No definition available. No authoritative reference available. false 44 Proceeds from exercise of options 2 us-gaap_ProceedsFromStockOptionsExercised us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 1000000 1.0 false false 2 false true 1000000 1.0 false false No definition available. No authoritative reference available. false 45 Costs from issue of common stock 2 us-gaap_PaymentsOfStockIssuanceCosts us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -2900000 -2.9 false false No definition available. No authoritative reference available. false 46 Payment of dividends 2 us-gaap_PaymentsOfDividendsCommonStock us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -43000000 -43.0 false false 2 false true -36400000 -36.4 false false No definition available. No authoritative reference available. false 47 Payments to acquire shares by ESOT 2 shpgf_SharesPurchasedDuringPeriodByESOT shpgf false debit duration monetary The weighted average cost of common stock purchased by the Employee Share Ownership Trust (ESOT) during the period. false false false false false false false false false 1 false true -1000000 -1.0 false false 2 false true -104100000 -104.1 false false The weighted average cost of common stock purchased by the Employee Share Ownership Trust (ESOT) during the period. No authoritative reference available. false 48 Net cash used in financing activities (C) 2 us-gaap_NetCashProvidedByUsedInFinancingActivities us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -46000000 -46.0 false false 2 false true -142800000 -142.8 false false No definition available. No authoritative reference available. true 49 Effect of foreign exchange rate changes on cash and cash equivalents (D) 1 us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true -1500000 -1.5 false false 2 false true 4100000 4.1 false false No definition available. No authoritative reference available. false 50 Net increase in cash and cash equivalents (A+B+C+D) 1 us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true 45100000 45.1 false false 2 false true 38700000 38.7 false false No definition available. No authoritative reference available. true 51 Cash and cash equivalents at beginning of period 1 us-gaap_CashAndCashEquivalentsAtCarryingValue us-gaap true debit instant monetary No definition available. false false false false false false true false false 1 false true 218200000 218.2 false false 2 false true 762500000 762.5 false false No definition available. No authoritative reference available. false 52 Cash and cash equivalents at end of period 1 us-gaap_CashAndCashEquivalentsAtCarryingValue us-gaap true debit instant monetary No definition available. false false false false false false false true false 1 false true 263300000 263.3 false false 2 false true 801200000 801.2 false false No definition available. No authoritative reference available. false 53 Supplemental information: 1 us-gaap_SupplementalCashFlowInformationAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 54 Interest paid 2 us-gaap_InterestPaid us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 17600000 17.6 false false 2 false true 18900000 18.9 false false No definition available. No authoritative reference available. false 55 Income taxes paid 2 us-gaap_IncomeTaxesPaid us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 119200000 119.2 false false 2 false true 62600000 62.6 false false No definition available. No authoritative reference available. false 56 Non cash activities: 2 us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 57 Equity in Vertex Pharmaceuticals, Inc. ("Vertex") received as consideration for disposal of long term investment 3 us-gaap_NoncashOrPartNoncashDivestitureAmountOfConsiderationReceived us-gaap true debit instant monetary No definition available. false false false false false false false false false 1 false true 50800000 50.8 false false 2 false true 0 0 false false No definition available. No authoritative reference available. false 58 Building financing obligation 3 shpgf_BuildingFinancingObligation shpgf false credit duration monetary The non-cash increase in long term debt during the period on entering into certain building finance obligations. false false false false false false false false false 1 true true 7100000 7.1 false false 2 true true 0 0 false false The non-cash increase in long term debt during the period on entering into certain building finance obligations. No authoritative reference available. false false 2 56 false HundredThousands UnKnown UnKnown false true XML 11 R10.xml IDEA: Unaudited Consolidated Statements of Comprehensive Income (Parentheticals) 1.0.0.3 false Unaudited Consolidated Statements of Comprehensive Income (Parentheticals) (USD $) In Millions false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 3 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 4 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (parentheticals) 0 shpgf_ComprehensiveIncomeParantheticalAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 3 Unrealized holding gain/(loss) on available-for-sale securities, taxes 1 us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 true true 0 0 false false 2 true true 0 0 false false 3 true true 0 0 false false 4 true true 0 0 false false No definition available. No authoritative reference available. false 4 Realized gain on available-for-sale securities, taxes 1 us-gaap_OtherComprehensiveIncomeReclassificationAdjustmentForSaleOfSecuritiesIncludedInNetIncomeTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 0 0 false false 2 true true 0 0 false false 3 true true 0 0 false false 4 true true 4000000 4.0 false false No definition available. No authoritative reference available. false false 4 3 false HundredThousands UnKnown UnKnown false true XML 12 R30.xml IDEA: Earnings per share 1.0.0.3 false Earnings per share false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Earnings per share 1 us-gaap_EarningsPerShareTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>19.        Earnings per share The following table reconciles the net income/(loss) from operations and the weighted average ordinary shares outstanding for basic and diluted earnings per share for the periods presented:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width ="96" align="right">3 months to</td><td height="17" width="96" align="right">6 months to</td><td height="17" width="96" align="right">6 months to</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td><td height="17" width="96" align="right">June 30,</td></tr><tr><td height="17" width="331" align="left"> &l t;/td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">2009 </td><td height="17" width="96" align="right">2008 </td><td height="17" width="96" align="right">2009 </td><td height="17" width="96" align="right">2008 </td></tr><tr><td height="17" width="331" align="left">Amounts attributable to Shire plc shareholders</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="96" align="right">$’M</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Income/(loss) from continuing operations </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">53.8 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right">269.9 </td><td height="17" width="96" align="right">49.6 </td></tr><tr><td height="17" width="331" align="left">Loss from discontinued operations </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">(9.8)</td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">(12.4) </td><td height="17" width="96" align="right">-  </td></tr><tr><td height="17" width="331" align="left">Noncontrolling interest in subsidiaries</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">0.1 </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">0.2 </td><td height="17" width="96" align="right">-  </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td> <td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Numerator for basic earnings per share</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">44.1 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right">257.7 </td><td height="17" width ="96" align="right">49.6 </td></tr><tr><td height="17" width="331" align="left">Interest on convertible bonds, net of tax</td><td height="17" width="19" align="left">(1)</td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">(2.2)</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Numerator for diluted earnings per share</td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">44.1 </td><td height="17" width="96" align="right">(79.0)</td><td height="17" width="96" align="right">257.7 </td><td height="17" width="96" align="right">47.4  </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="left"> </td><td height= "17" width="96" align="left"> </td><td height="17" width="96" align="left"> </td><td height="17" width="96" align="left"> </td></tr><tr><td height="19" width="331" align="left">Weighted average number of shares: </td><td height="19" width="19" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td><td height="19" width="96" align="left"> </td></tr><tr><td height="19" width="331" align="left">  </td><td height="19" width="19" align="left"> </td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td><td height="19" width="96" align="right">Millions</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96 " align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="19" width="331" align="left">Basic</td><td height="19" width="19" align="left">(2)</td><td height="19" width="96" align="right">539.9 </td><td height="19" width="96" align="right">542.5 </td><td height="19" width="96" align="right">539.7 </td><td height="19" width="96" align="right">543.7 </td></tr><tr><td height="17" width="331" align="left">Effect of dilutive shares:</td><td height="17" width="19" align="right"><fon t size="2"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td><td height="17" width="96" align="right"> </td></tr><tr><td height="19" width="331" align="left">Stock based awards to employees</td><td height="19" width="19" align="left">(3)</td><td height="19" width="96" align="right">3.5 </td><td height="19" width="96" align="right">-  </td><td height="19" width="96" align="right">5.3 </td><td height=" 19" width="96" align="right">3.2 </td></tr><tr><td height="17" width="331" align="left">Convertible bonds 2.75% due 2014</td><td height="17" width="19" align="left">(4)</td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">-  </td><td height="17" width="96" align="right">32.7 </td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr><tr><td height="17" width="331" align="left">Diluted</td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">543.4 </td><td height="17" width="96" align="right">542.5 </td><td height="17" width="96" align="right">545.0 </td><td height="17" width="96" align="right">579.6  ;</td></tr><tr><td height="17" width="331" align="left"> </td><td height="17" width="19" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td><td height="17" width="96" align="right">_________________</td></tr></table></div><div> (1) For the three and six month periods ended June 30, 2009 and the three month period ended June 30, 2008 interest on the convertible bonds has not been added back as the effect would be anti-dilutive. (2) Excludes shares purchased by t he ESOT and presented by the Company as treasury stock. (3) Calculated using the treasury stock method. (4) Calculated using the ”if-converted” method. The share equivalents not included in the calculation of the diluted weighted average number of shares are shown below:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">3 months to</td><td height="17" width="16" align="right"> </td>< td height="17" width="96" align="right">6 months to</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">6 months to</td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">June 30,&l t;/td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">June 30,</td><td height="17" width="16" align="left"> </td></tr><tr><td height="19" width="329" align="left"> </td><td height="19" width="96" align="right">2009 </td><td height="19" width="36" align="left">(1) (2)</td><td height="19" width="96" align="right">2008 </td><td height="19" width="16" align="left">(3)</td><td height="19" width="96" align="right">2009 </td><td height="19" width="34" align="left">(1) (2)</td><td height="19" width="96" align="right">2008 </td><td height="19" width="16" align="left">(1)</td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right"> No. of shares</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">No. of shares</td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">Millions</td><td height="17 " width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="left">&#1 60;</td></tr><tr><td height="17" width="329" align="left">Stock options in the money</td><td height="17" width="96" align="right">-  </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">1.3 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="16" align="left"> </td></tr><tr><td heigh t="17" width="329" align="left">Stock options out of the money</td><td height="17" width="96" align="right">31.3 </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">17.9 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">18.9 </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">17.4 </td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left">Convertible bonds 2.75% due 2014</td><td height="17" width="96" align="right">32.7 </td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">32.7 </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">32.7 </td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">-  </td><td height="17" width="16" align="left"> </td></tr><tr><td height="17" width="329" align="left"> </td><td h eight="17" width="96" align="right">_________________</td><td height="17" width="36" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="34" align="right"> </td><td height="17" width="96" align="right">_________________</td><td height="17" width="16" align="left"> </td></tr></table></div><div> (1) For the three month period ended June 30, 2009 and the six month periods ended June 30, 2009 a nd 2008, certain stock options have been excluded from the calculation of diluted EPS because their exercise prices exceeded Shire plc’s average share price during the calculation period. (2) For the three and six month period ended June 30, 2009 the ordinary shares underlying the convertible bonds have not been included in the calculation of the diluted weighted average number of shares, because the effect of their inclusion would be anti-dilutive. (3) For the three period ended June 30, 2008 no share options or ordinary shares underlying the convertible bonds have been included in the calculation of the diluted weighted average number of shares because the Company made a net loss during the calculation period and the inclusion of these items would be anti-dilutive.</div></body></html> 19.        Earnings per shareThe following table reconciles the net income/(loss) from operations and the weighted false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 13 R8.xml IDEA: Unaudited Consolidated Statements of Comprehensive Income 1.0.0.3 false Unaudited Consolidated Statements of Comprehensive Income (USD $) In Millions false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 3 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 4 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 3 Comprehensive income/(loss) 1 us-gaap_ComprehensiveIncomeNetOfTaxAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 4 Net income/(loss) for the period 2 us-gaap_ProfitLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 44000000 44.0 false false 2 true true -79000000 -79.0 false false 3 true true 257500000 257.5 false false 4 true true 49600000 49.6 false false No definition available. No authoritative reference available. false 5 Other comprehensive income/(loss): 2 us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 6 Foreign currency translation adjustments 3 us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease us-gaap true na duration monetary No definition available. false false false false false false false false false 1 false true -2400000 -2.4 false false 2 false true -17900000 -17.9 false false 3 false true 11400000 11.4 false false 4 false true -7400000 -7.4 false false No definition available. No authoritative reference available. false 7 Unrealized holding gain/(loss) on available-for-sale securities, (net of taxes of $nil, $nil, $nil and $nil) 3 us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 10700000 10.7 false false 2 false true -300000 -0.3 false false 3 false true 11300000 11.3 false false 4 false true -28700000 -28.7 false false No definition available. No authoritative reference available. false 8 Realized gain on available-for-sale securities, (net of taxes of $nil, $nil, $nil and $4.0 million) 3 us-gaap_OtherComprehensiveIncomeReclassificationAdjustmentForSaleOfSecuritiesIncludedInNetIncomeNetOfTax us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 0 0 false false 3 false true 0 0 false false 4 false true -5400000 -5.4 false false No definition available. No authoritative reference available. false 9 Comprehensive income/(loss) 2 us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 52300000 52.3 false false 2 false true -97200000 -97.2 false false 3 false true 280200000 280.2 false false 4 false true 8100000 8.1 false false No definition available. No authoritative reference available. true 10 Add: Comprehensive loss attributable to the noncontrolling interest in subsidiaries 2 us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 100000 0.1 false false 2 false true 0 0 false false 3 false true 200000 0.2 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 11 Comprehensive income/(loss) attributable to Shire plc 2 us-gaap_ComprehensiveIncomeNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 52400000 52.4 false false 2 true true -97200000 -97.2 false false 3 true true 280400000 280.4 false false 4 true true 8100000 8.1 false false No definition available. No authoritative reference available. true false 4 9 false HundredThousands UnKnown UnKnown false true XML 14 R22.xml IDEA: Investments 1.0.0.3 false Investments false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Investments 1 us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>11.        Investments</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">June 30,</td><td height="17" width="108" align="right">December 31,</td></tr><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">2009 < /td><td height="17" width="108" align="right">2008 </td></tr><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">$’M</td><td height="17" width="108" align="right">$’M</td></tr><tr><td height="11" width="480" align="right"> </td><td height="11" width="108" align="right">____________</td><td height="11" width="108" align="right">____________</td></tr><tr><td height="17" width="480" align="left">Investments in private companies</td><td height="17" width="108" align="right">3.9  </td><td height="17" width="108" align="right">19.3 </td></tr><tr><td height="17" width="480" align="left">Available-for-sale securities</td><td height="17" width="108" align="right">72.8 </td><td height="17" width="108" align="right">6.1 </td></tr><tr><td height="17" width="480" align="left">Equity method investments</td><td height="17" width="108" align="right">13.5 </td><td height="17" width="108" align="right">17.5 </td></tr><tr><td height="11" width="480" align="right"> </td><td height="11" width="108" align="right">_____ _______</td><td height="11" width="108" align="right">____________</td></tr><tr><td height="17" width="480" align="left"> </td><td height="17" width="108" align="right">90.2 </td><td height="17" width="108" align="right">42.9 </td></tr><tr><td height="11" width="480" align="right"> </td><td height="11" width="108" align="right">____________</td><td height="11" width="108" align="right">____________</td></tr></table></div><div> On March 12, 2009 the Company completed the disposal of its minority equity investment in Virochem Pharma, Inc. (“Vi rochem”) to Vertex in a cash and stock transaction. The disposal was part of a transaction entered into by all the shareholders of Virochem with Vertex. The carrying amount of this minority equity investment on March 12, 2009 was $14.8 million. Shire received total consideration of $19.2 million in cash and two million Vertex shares (valued at $50.8 million) from the disposal, recognizing a gain on disposal of $55.2 million which has been recorded to Other income, net during the six months to June 30, 2009. Additional consideration of $2.0 million in cash and 0.2 million Vertex shares is being held in escrow until March 11, 2010 pending any warranty claims and breaches of representations made by Virochem and by all selling shareholders, including Shire. The escrow conditions are considered substantive and hence a gain has not been recognized relating to these amounts in the six months to June 30, 2009. The Vertex stock received has been accounted for as an available-for-sale investment and included within non-current investments.</div></body></html> 11.        Investments June 30,December false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 15 R31.xml IDEA: Segmental reporting 1.0.0.3 false Segmental reporting false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Segmental reporting 1 us-gaap_SegmentReportingDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>20.        Segmental reporting Shire’s internal financial reporting is in line with its business unit and management reporting structure based on two segments: Specialty Pharmaceuticals and Human Genetic Therapies (“HGT”). The Specialty Pharmaceuticals and HGT operating segments represent the Company’s revenues and costs in respect of currently promoted and sold products, together with the costs of developing projects for future commercialization. ‘All Other’ has been included in the table below in order to reconcile the two operating segments to the total consolidated figures. The Company evaluates performance based on revenue and operating income. The Company does not have inter-segment transactions. Assets that are directly attributable to the segments have been separately disclosed. </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width="103" align="right">Total</td&g t;</tr><tr><td height="20" width="276" align="left">3 months to June 30, 2009</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________< ;/td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">427.2 </td><td height="20" width="103" align="right">131.2 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">558.4 </td></tr><tr><td height="20" width=" 276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">16.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">50.9 </td><td height="20" width="103" align="right">66.9 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1.1 </td><td height="20" width="103" align="right">0.4 </td><td height="20" width="103" align="right">2.9 </td><td height="20" width="103" align="right">4.4 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width ="16" align="left"> </td><td height="20" width="122" align="right">444.3 </td><td height="20" width="103" align="right">131.6 </td><td height="20" width="103" align="right">53.8 </td><td height="20" width="103" align="right">629.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________&l t;/font></td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left"> </td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right"> </td><td height="20" width="103" align="right"> </td><td height="20" width="103" align="right"> </td><td height="20" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122 " align="right">70.1 </td><td height="20" width="103" align="right">21.8 </td><td height="20" width="103" align="right">4.5 </td><td height="20" width="103" align="right">96.4 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">95.1 </td><td height="20" width="103" align="right">60.8 </td><td height="20" width="103" align="right">2.8 </td><td height="20" width="103" align="right">1 58.7 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">236.0 </td><td height="20" width="103" align="right">47.9 </td><td height="20" width="103" align="right">50.8 </td><td height="20" width="103" align="right">334.7 </td></tr><tr><td height="20" width="276" align="left">Reorganization costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">2.9&am p;#160;</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">2.9 </td></tr><tr><td height="20" width="276" align="left">Integration and acquisition costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">0.8 </td><td height="20" width="103" align="right">1.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">2.3 </td></t r><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">404.9 </td><td height="20" width="103" align="ri ght">132.0 </td><td height="20" width="103" align="right">58.1 </td><td height="20" width="103" align="right">595.0 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Operatin g income/(loss)</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">39.4 </td><td height="20" width="103" align="right">(0.4)</td><td height="20" width="103" align="right">(4.3)</td><td height="20" width="103" align="right">34.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align=" right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="20" width="16" align="left"> &l t;/td><td height="20" width="122" align="right">2,293.7 </td><td height="20" width="103" align="right">1,154.1 </td><td height="20" width="103" align="right">773.5 </td><td height="20" width="103" align="right">4,221.3 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">335.2 </td><td height="20" width="103" align="right">206.8 </td><td height="20" width="103" align="right">60.1 </td><td height="20" width="103 " align="right">602.1 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">14.0 </td><td height="20" width="103" align="right">43.2 </td><td height="20" width="103" align="right">2.7 </td><td height="20" width="103" align="right">59.9 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right"&g t;_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $17.4 million is included in: Cost of product sales ($1.0 million), Research and development ($5.3 million) and Selling, general and administrative ($11.1 million). (2) Depreciation from manufacturing plants ($7.9 million) and amortization of favorable manufacturing contracts ($0.4 million) is included in Cost of product sales; depreciation of research and development assets ($3.8 million) is included in Research and development; and all other depreciation and amortization ($50.2 million) is included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width ="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">3 months to June 30, 2008</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><t d height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">580.2 </td><td height="20" width="103" align="right">125.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">705.7 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">0.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">64.3 </td><td height="20" width="103" align="right">64.8 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1.9 </td& gt;<td height="20" width="103" align="right">0.1 </td><td height="20" width="103" align="right">3.1 </td><td height="20" width="103" align="right">5.1 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="le ft">Total revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">582.6 </td><td height="20" width="103" align="right">125.6 </td><td height="20" width="103" align="right">67.4 </td><td height="20" width="103" align="right">775.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________< ;/td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="16" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="16" align=" left">(1) (2)</td><td height="20" width="122" align="right">126.1 </td><td height="20" width="103" align="right">14.4 </td><td height="20" width="103" align="right">2.4 </td><td height="20" width="103" align="right">142.9 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">88.5 </td><td height="20" width="103" align="right">47.9 </td><td height="20" width="103" align="right">-  < ;/font></td><td height="20" width="103" align="right">136.4 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">349.3 </td><td height="20" width="103" align="right">38.5 </td><td height="20" width="103" align="right">49.9 </td><td height="20" width="103" align="right">437.7 </td></tr><tr><td height="20" width="276" align="left">In-process R&D charge</td><td height="20" width="16" align="left">&#160 ;</td><td height="20" width="122" align="right">-  </td><td height="20" width="103" align="right">135.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">135.0 </td></tr><tr><td height="20" width="276" align="left">Gain on sale of product rights</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">(9.1)</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" w idth="103" align="right">(9.1)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">554.8 </td><td height="20" width="103" align="right">235.8 </td><td height="20" width="103" align="right">52.3 </td><td height="20" width="103" align="right">842.9 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr>&l t;tr><td height="20" width="276" align="left">Operating income/(loss)</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">27.8 </td><td height="20" width="103" align="right">(110.2)</td><td height="20" width="103" align="right">15.1 </td><td height="20" width="103" align="right">(67.3)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><t d height="20" width="16" align="left"> </td><td height="20" width="122" align="right">2,253.2 </td><td height="20" width="103" align="right">647.2 </td><td height="20" width="103" align="right">1,327.4 </td><td height="20" width="103" align="right">4,227.8 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">190.7 </td><td height="20" width="103" align="right">168.2 </td><td height="20" width="103" align="right">& lt;font size="2">78.4 </td><td height="20" width="103" align="right">437.3 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">10.4 </td><td height="20" width="103" align="right">50.4 </td><td height="20" width="103" align="right">8.9 </td><td height="20" width="103" align="right">69.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $19.4 million is included in: Cost of product sales ($1.3 million), Research and development ($5.6 million) and Selling, general and administrative ($12.5 million). (2) Depreciation from manufacturing plants ($3.0 million) and amortization of favorable manufacturing contracts ($0.4 million) is included in Cost of product sales; depreciation of research and development assets ($3.1 million) is included in Research an d development; and all other depreciation, amortization and intangible asset impairment charges ($132.7 million) are included in Selling, general and administrative.  (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="16" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals</td><td height="36" width="103" align="right">HGT</td><td he ight="36" width="103" align="right">All Other</td><td height="36" width="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">6 months to June 30, 2009</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td></tr><tr><td height="11" width="276" align="left">& ;#160;</td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1,059.7 </td><td height="20" width="103" align="right">254.6 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">1,314.3 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">16.9 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">100.6 </td><td height="20" width="103" align="right">117.5 </td></tr><tr><td height="20" width="276" align="left">Other revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">8.1 </td><td height="20" width="103" align="right">1.8 </td><td height="20" width="103" align="right">5.7 </td><td height="20" width="103" align="right">15.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" wi dth="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1,084.7 </td><td height="20" width="103" align="right">256.4 </td><td height="20" width="103" align="right">106.3 </td><td height="20" width="103" align="right">1,447.4 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="16" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> </td></tr><tr>& lt;td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">131.3 </td><td height="20" width="103" align="right">41.7 </td><td height="20" width="103" align="right">7.0 </td><td height="20" width="103" align="right">180.0 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">221.7 </td><td height="20" width="103" align="rig ht">117.6 </td><td height="20" width="103" align="right">5.3 </td><td height="20" width="103" align="right">344.6 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="16" align="left">(1) (2)</td><td height="20" width="122" align="right">465.8 </td><td height="20" width="103" align="right">93.9 </td><td height="20" width="103" align="right">93.6 </td><td height="20" width="103" align="right">653.3 </td></tr><tr><td height="20" width="276" align="left"&g t;Reorganization costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">5.1 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">5.1 </td></tr><tr><td height="20" width="276" align="left">Integration and acquisition costs</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">1.5 </td><td height="20" width="103" align="right">2.3&#16 0;</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">3.8 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">825.4 </td><td height="20" width="103" align="right">255.5 </td><td height="20" width="103" align="right">105.9 </td><td height="20" width="103" align="right">1,186.8 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Operating income</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">259.3 </td><td height="20" width="103" align="right">0.9 </td><td height="20" width="103" align="right">0.4 </td><td height="20" width="103" align="right">260.6 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> < ;/td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="16" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="20" width="16" align="left"> </td><td height="20" width="122" align="right">2,293.7 </td><td height="20" width="103" align="right">1,154.1 </td><td height="20" width="103" align="right">773.5 </td><td height="20" width="103" align="right">4,221.3 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">335.2 </font&g t;</td><td height="20" width="103" align="right">206.8 </td><td height="20" width="103" align="right">60.1 </td><td height="20" width="103" align="right">602.1 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="16" align="left">(3)</td><td height="20" width="122" align="right">21.0 </td><td height="20" width="103" align="right">82.7 </td><td height="20" width="103" align="right">6.7 </td><td height="20" width="103" align="right">110.4 </td></tr>& lt;tr><td height="11" width="276" align="left"> </td><td height="11" width="16" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $33.2 million is included in: Cost of product sales ($1.9 million), Research and development ($10.2 million) and Selling, general and administrative ($21.1 million). (2) Depreciation from manufacturing plants ($11.5 million) and amortization of fav orable manufacturing contracts ($0.9 million) is included in Cost of product sales; depreciation of research and development assets ($7.8 million) is included in Research and development; and all other depreciation and amortization ($97.5 million) is included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise. </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="36" width="276" align="left"> </td><td height="36" width="30" align="left"> </td><td height="36" width="122" align="right">Specialty Pharmaceuticals </td><td height="36" width="103" align="right">HGT</td><td height="36" width="103" align="right">All Other</td><td height="36" width="103" align="right">Total</td></tr><tr><td height="20" width="276" align="left">6 months to June 30, 2008</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">$’M</td><td height="20" width="103" align="right">< ;font size="2">$’M</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Product sales</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">1,097.9 &l t;/td><td height="20" width="103" align="right">239.5 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">1,337.4 </td></tr><tr><td height="20" width="276" align="left">Royalties</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">1.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">128.9 </td><td height="20" width="103" align="right">129.9 </td></tr><tr><td height="20" w idth="276" align="left">Other revenues</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">4.2 </td><td height="20" width="103" align="right">1.3 </td><td height="20" width="103" align="right">5.0 </td><td height="20" width="103" align="right">10.5 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________&l t;/font></td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Total revenues</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">1,103.1 </td><td height="20" width="103" align="right">240.8 </td><td height="20" width="103" align="right">133.9 </td><td height="20" width="103" align="right">1,477.8 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">___________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="17" width="276" align="left"> </td><td height="17" width="30" align="left"> </td><td height="17" width="122" align="right"> </td><td height="17" width="103" align="right"> </td><td height="17" width="103" align="right"> &l t;/font></td><td height="17" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Cost of product sales</td><td height="20" width="30" align="left">(1) (2)</td><td height="20" width="122" align="right">198.6 </td><td height="20" width="103" align="right">27.8 </td><td height="20" width="103" align="right">6.8 </td><td height="20" width="103" align="right">233.2 </td></tr><tr><td height="20" width="276" align="left">Research and development</td><td height="20" width="30" align="left">(1) (2)</td>&l t;td height="20" width="122" align="right">154.2 </td><td height="20" width="103" align="right">94.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">248.2 </td></tr><tr><td height="20" width="276" align="left">Selling, general and administrative</td><td height="20" width="30" align="left">(1) (2)</td><td height="20" width="122" align="right">613.4 </td><td height="20" width="103" align="right">77.3 </td><td height="20" width="103" align="right">91.7 </td><td height="20" width="103 " align="right">782.4 </td></tr><tr><td height="20" width="276" align="left">In-process R&D charge</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">-  </td><td height="20" width="103" align="right">135.0 </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">135.0 </td></tr><tr><td height="20" width="276" align="left">Gain on sale of product rights</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">(16.7)</td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">-  </td><td height="20" width="103" align="right">(16.7)</td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td>< ;/tr><tr><td height="20" width="276" align="left">Total operating expenses</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">949.5 </td><td height="20" width="103" align="right">334.1 </td><td height="20" width="103" align="right">98.5 </td><td height="20" width="103" align="right">1,382.1 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width= "103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="20" width="276" align="left">Operating income/(loss)</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">153.6 </td><td height="20" width="103" align="right">(93.3)</td><td height="20" width="103" align="right">35.4 </td><td height="20" width="103" align="right">95.7 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr><tr><td height="19" width="276" align="left"> </td><td height="19" width="30" align="left"> </td><td height="19" width="122" align="right"> </td><td height="19" width="103" align="right"> </td><td height="19" width="1 03" align="right"> </td><td height="19" width="103" align="right"> </td></tr><tr><td height="20" width="276" align="left">Total assets</td><td height="20" width="30" align="left"> </td><td height="20" width="122" align="right">2,253.2 </td><td height="20" width="103" align="right">647.2 </td><td height="20" width="103" align="right">1,327.4 </td><td height="20" width="103" align="right">4,227.8 </td></tr><tr><td height="20" width="276" align="left">Long-lived assets</td><td height="20" width="30" align="left">(3)</td><td height="20" width="122" align="right">190.7 </td><td height="20" width="103" align="right">168.2 </td><td height="20" width="103" align="right">78.4 </td><td height="20" width="103" align="right">437.3 </td></tr><tr><td height="20" width="276" align="left">Capital expenditure on long-lived assets</td><td height="20" width="30" align="left">(3)</td><td height="20" width="122" align="right">19.8 </td><td height="20" width="103" align="right">63.9 </td><td height="20" width="103" align="right">13.8 </td><td height="20" width="103" align="right">97.5 </td></tr><tr><td height="11" width="276" align="left"> </td><td height="11" width="30" align="left"> </td><td height="11" width="122" align="right">_____________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td><td height="11" width="103" align="right">___________</td></tr></table></div><div> (1) Stock-based compensation of $35.7 million is included in: Cost of product sales ($2.4 million), Research and development ($10.2 million) and Selling, general an d administrative ($23.1 million). (2) Depreciation from manufacturing plants ($5.6 million) and amortization of favorable manufacturing contracts ($0.9 million) is included in Cost of product sales; depreciation of research and development assets ($6.0 million) is included in Research and development; and all other depreciation, amortization and intangible asset impairment charges ($174.3 million) are included in Selling, general and administrative. (3) Long-lived assets comprise all non-current assets, (excluding goodwill and other intangible assets, deferred tax assets, investments and financial instruments) based on the geographic location within which the economic benefits arise.</div></body></html> 20.        Segmental reportingShire’s internal financial reporting is in line with its business unit and false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 16 R18.xml IDEA: Accounts receivable, net 1.0.0.3 false Accounts receivable, net false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Accounts receivable, net 1 us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>7.        Accounts receivable, net Accounts receivable at June 30, 2009 of $424.7 million (December 31, 2008: $ 395.0 million), are stated net of a provision for discounts and doubtful accounts of $12.9 million (December 31, 2008: $20.2 million). Provision for discounts and doubtful accounts:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2009 </td><td height="17" wid th="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right">$’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">_____________</td><td height="11" width="120" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">As at January 1</td><td height="19" width="120" align="right">20.2 </td><td height="19" width="120" al ign="right">9.8 </td></tr><tr><td height="19" width="444" align="left">Provision charged to operations</td><td height="19" width="120" align="right">54.1 </td><td height="19" width="120" align="right">41.6 </td></tr><tr><td height="19" width="444" align="left">Provision utilization</td><td height="19" width="120" align="right">(61.4)</td><td height="19" width="120" align="right">(38.6)</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">_____________</td><td height="11" width="120" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">As at June 30</td><td height="19" width="120" align="right">12.9 </td><td height="19" width="120" align="right">12.8 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">_____________</td><td height="11" width="120" align="right">_____________</td></tr></table></div></body></html> 7.        Accounts receivable, net Accounts receivable at June 30, 2009 of $424.7 million (December 31, 2008: $ 395.0 false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 17 R32.xml IDEA: Taxation 1.0.0.3 false Taxation false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Taxation 1 us-gaap_IncomeTaxDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>21.        Taxation In the six months to June 30, 2009 subsequent to Massachusetts State tax law changes which were enacted during the second quarter of 2009, the Company reduced the amount of valuation allowance recorded against its deferred tax assets by $35.4 million. Following interpretation and analysis of the implication of these regulations the Company’s management determined that it was now more likely than not that the relevant US State tax credits and loss carry-forwards would be realized. The impact of revisions to Massachusetts State tax law, together with the corresponding change in the effective tax rate on State deferred tax assets and li abilities, resulted in an overall $27 million deferred tax credit recorded within income taxes in the six months to June 30, 2009. </div></body></html> 21.        TaxationIn the six months to June 30, 2009 subsequent to Massachusetts State tax law changes which were false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 18 R12.xml IDEA: Summary of Significant Accounting Policies 1.0.0.3 false Summary of Significant Accounting Policies false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Summary of Significant Accounting Policies 1 us-gaap_SignificantAccountingPoliciesTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>1.        Summary of Significant Accounting Policies (a)        Basis of Presentation These interim financial statements of Shire plc and its subsidiaries (collectively “Shire” or “the Company”) and other financial information included in this Form 10-Q, are unaudited. They have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and US Securities and Exchange Commission (“SEC”) regulations for interim repor ting. The December 31, 2008 balance sheet was derived from audited financial statements but does not include all disclosures required by US GAAP. However, the Company believes that the disclosures are adequate to make the information presented not misleading. These interim financial statements should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year to December 31, 2008. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been condensed or omitted from these interim financial statements. However, these interim financial statements include all adjustments, which are, in the opinion of management, necessary to fairly state the results of the interim period. Interim results are not necessarily indicative of results to be expected for the full year. (b)        Use of estimates in interim financial statements The preparation of interim financial statements, in conformity with US GAAP and SEC regulations for interim reporting, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are primarily made in relation to the valuation of intangible assets, sales deductions, the valuation of equity investments, income taxes and provisions for litigation. (c)        Accounting pronouncements adopted d uring the period Statement of Financial Accounting Standards (“SFAS”) No. 165 In June 2009 the Company adopted SFAS No. 165, “Subsequent Events” (“SFAS No. 165”). SFAS No. 165 establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. Specifically, SFAS No 165 provides: the period after the balance sheet date during which management should evaluate events or transactions that may occur for potential recognition or disclosure in the financial statements; the circumstances under which an entity should recognize events or transactions occurring after the balance sheet date in its financial statements; and the disclosures that an entity should make about events or transactions that occurred after the balance sheet date. SFAS No. 165 is effecti ve prospectively for the interim and annual periods ending after June 15, 2009. The adoption of SFAS No. 165 did not have an impact on the Company’s consolidated financial position, results of operations or cash flows. The Company has evaluated the subsequent events from July 1, 2009 to August 6, 2009, which is the date when the financial statements were issued. SFAS No. 161 On January 1, 2009 the Company adopted SFAS No. 161, “Disclosures about Derivative Instruments and Hedging Activities – an amendment of FASB No. 133” (“SFAS No. 161”). SFAS No. 161 requires enhanced disclosures about an entity’s derivative instruments and hedging activities, and these disclosures are included within Note 17. SFAS No. 160 On January 1, 2009 the Company adopted SFAS No. 160, “Noncontrolling Interests in Consolidated Financial Statements - An Amendment of ARB No. 51” (“SFAS No. 160”). SFAS No. 160 establishes new accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. Specifically, this statement requires the recognition of a noncontrolling interest (formally known as a minority interest) as equity in the consolidated financial statements, separate from the parent's equity. In addition, the amount of net income attributable to noncontrolling interests is required to be included in consolidated net income on the face of the income statement. SFAS No. 160 also includes expanded disclosure requirements regarding the interests of the parent and its noncontrolling interest. As a consequence of the adoption of SFAS No. 160, the balance of noncontrolling interests has been reclassified within shareholders’ equity and net income attributable to Shire plc shareholders has been shown separately from that attrib utable to noncontrolling interests in the unaudited consolidated statements of income and the unaudited consolidated statement of changes in equity. The adoption of SFAS No. 160 has not had an impact on the Company’s consolidated cash flows. SFAS No. 141(R) On January 1, 2009 the Company adopted SFAS No. 141 (Revised 2007), “Business Combinations” (“SFAS No. 141(R)”). SFAS No. 141(R) significantly changed the accounting for business combinations. Under SFAS No. 141(R), an acquiring entity is required to recognize all the assets acquired, liabilities assumed and noncontrolling interests in a transaction at the acquisition date fair value with limited exceptions. SFAS No. 141(R) also amended the accounting treatment for certain specific items including: the expensing of acquisition costs; the capitalization of in-process research and development; recording of contingent consideration at fair value with subsequent changes in fair value being generally reflected in earnings; and the introduction of a substantial number of new disclosure requirements. The provisions of SFAS No. 141(R) have been applied to those business combinations completed in the six months to June 30, 2009. Emerging Issues Task Force (“EITF”) 07-5 On January 1, 2009 the Company adopted EITF 07-5 "Determining whether an Instrument (or Embedded Feature) is indexed to an Entity's Own Stock" ("EITF 07-5"). Paragraph 11(a) of SFAS No. 133 "Accounting for Derivatives and Hedging Activities" ("SFAS No. 133") specified that a contract that would otherwise meet the definition of a derivative but is both (a) indexed to the Company's own stock and (b) classified in stockholders' equity in the statement of financial position would not be considered a derivative financial instrument. EITF 07-5 provides a new two-step model to be applied in determining whether a financial instrument or an embedded feature is indexed to an issuer's own stock and thus able to qualify for the SFAS No. 133 paragraph 11(a) scope exception. The adoption of EITF 07-5 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. EITF 07-1 On January 1, 2009 the Company adopted EITF 07-1, “Accounting for Collaborative Arrangements” (“EITF 07-1”). EITF 07-1 defines collaborative arrangements and establishes reporting requirements for transactions between participants in a collaborative arrangement and between participants in the arrangement and third parties. The adoption of EITF 07-1 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. The disclosures required by EITF 07-1 have been included in Note 16. F inancial Accounting Standards Board (“FASB”) Staff Position (“FSP”) No. APB 14-1 On January 1, 2009 the Company adopted FSP No. APB 14-1, “Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)” (“FSP No. APB 14-1”). This FSP clarified that convertible debt instruments that may be settled in cash upon conversion (including partial cash settlement) do not fall within the scope of paragraph 12 of Accounting Principles Board (“APB”) Opinion No. 14, “Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants”. It requires issuers of such instruments to separately account for the liability and equity components of those instruments by allocating the proceeds from issuance of the instrument between the liability component and the embedded conversion option (i.e., the equity comp onent). The adoption of FSP No. APB 14-1 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 157-2 On January 1, 2009 the Company adopted FSP No. FAS 157-2, “Effective Date of FASB Statement No. 157”. This FSP delayed the effective date of SFAS No. 157 “Fair Value Measurements” (“SFAS No. 157”) for non-financial assets and non-financial liabilities, except for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). The provisions of SFAS No. 157 have been applied to the fair value measurement of non-financial assets and non-financial liabilities in the six months to June 30, 2009. FSP No. FAS 142-3 On January 1, 2009 the Company adopted FSP No. FAS 142-3, “D etermination of the Useful Life of Intangible Assets” (“FSP No. FAS 142-3”). This FSP amended the factors that should be considered in developing renewal or extension assumptions used to determine the useful life of a recognized intangible asset under FASB Statement No. 142, “Goodwill and Other Intangible Assets”. The adoption of FSP No. FAS 142-3 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 141(R)-1 In April 2009 the FASB issued FSP No. FAS 141(R)-1, “Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies” (“FSP No. FAS 141(R)-1”). This FSP provides additional guidance on initial recognition and measurement, subsequent measurement and accounting, and disclosure of assets and liabilities arising from conti ngencies in a business combination. FSP No. FAS 141(R)-1 is effective from January 1, 2009. The effect of FSP No. FAS 141(R)-1 on the consolidated financial position, results of operations and cash flow statements will depend on the nature and terms of any business combinations that occur after its effective date. FSP No. FAS 157-4 On June 15, 2009 the Company adopted FSP No. FAS 157-4, “Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly” (“FSP No. FAS 157-4”). This FSP provides additional guidance for estimating fair value in accordance with SFAS No. 157, when the volume and level of activity for the asset or liability have significantly decreased. The adoption of FSP No. FAS 157-4 did not have an impact on the Company’s consolidated financial position, results of operations or ca sh flow statements. FSP No. FAS 115-2 and FAS 124-2 On June 15, 2009 the Company adopted FSP No. FAS 115-2 and FAS 124-2, “Recognition and Presentation of Other-Than-Temporary Impairments” (“FSP No. FAS 115-2 and FAS 124-2”). This FSP amends the other-than-temporary guidance for debt securities in existing US GAAP to make the guidance more operational and to improve the presentation and disclosure of other-than-temporary impairments on debt and equity securities in the financial statements. The adoption of FSP No. FAS 115-2 and FAS 124-2 did not have an impact on the Company’s consolidated financial position, results of operations or cash flow statements. FSP No. FAS 107-1 and APB 28-1 On June 15, 2009 the Company adopted FSP No. FAS 107-1 and APB 28-1, “Interim Disclosures about Fair Value of Financial Instruments& #8221; (“FSP No. 107-1 and APB 28-1”). This FSP amends SFAS No. 107, “Disclosures about Fair Value of Financial Instruments”, to require disclosures about fair value of financial instruments for interim reporting periods. The disclosures required by FSP No. FAS 107-1 and APB 28-1 have been included in Note 18. (d)        Accounting pronouncements to be adopted in future periods SFAS No. 168 In June 2009 the FASB issued SFAS No. 168, “The “FASB Accounting Standards CodificationTM” and the Hierarchy of Generally Accepted Accounting Principles” (“SFAS No. 168”). SFAS No. 168 establishes the FASB Accounting Standards CodificationTM (“Codification”) as the single source of authoritative US GAAP recog nized by the FASB to be applied by nongovernmental entities. When effective, the Codification will supersede all existing non-SEC accounting and reporting standards. Following SFAS No. 168, the FASB will issue new guidance in the form of Accounting Standards Updates. SFAS No. 168 and the Codification are effective for financial statements issued for interim and annual periods ending after September 15, 2009. SFAS No. 167 In June 2009 the FASB issued SFAS No. 167, “Amendments to FASB Interpretation No. 46(R)” (“SFAS No. 167”). SFAS No. 167 is a revision of FASB Interpretation No. 46 (Revised December 2003), “Consolidation of Variable Interest Entities”, and changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting (or similar rights) should be consolidated. The determination of whether a report ing entity is required to consolidate another entity is based on, among other things, the other entity’s purpose and design and the reporting entity’s ability to direct the activities of the other entity that most significantly impact the other entity’s economic performance. SFAS No. 167 will also require a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to that involvement. SFAS No. 167 is effective for financial statements issued for fiscal years and interim periods within those fiscal years beginning after November 15, 2009. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of SFAS No. 167. SFAS No. 166 In June 2009 the FASB issued SFAS No. 166, “Accounting for Transfers of Financial Assets” (“SFAS No. 166”). SFAS No. 166 i s a revision of SFAS No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities” and will require more information about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferred financial assets. It eliminates the concept of a “qualifying special-purpose entity,” changes the requirements for derecognizing financial assets, and requires additional disclosures. SFAS No. 166 is effective for financial statements issued for fiscal years and interim periods within those fiscal years beginning after November 15, 2009. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of SFAS No. 166. FASB Accounting Standards Update 2009-01 FASB Accounting Standards Update 2009-01, “Topic 105-Generally Accepted Accounting Principles amen dments based on SFAS No. 168”, amends the Codification for the issuance of SFAS No. 168. FASB Accounting Standards Update 2009-02 FASB Accounting Standards Update 2009-02, “Omnibus Update-Amendments to Various Topics for Technical Corrections” makes a number of technical corrections to various topics in the Codification.</div></body></html> 1.        Summary of Significant Accounting Policies(a)        Basis of false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 19 R3.xml IDEA: Unaudited Consolidated Balance Sheets (Parentheticals) 1.0.0.3 false Unaudited Consolidated Balance Sheets (Parentheticals) (USD $) Share data in Millions false 1 $ false false shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 CONSOLIDATED BALANCE SHEETS (Paranthetical) 0 shpgf_BalanceSheetParentheticalAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 3 Common stock, shares authorized 1 us-gaap_CommonStockSharesAuthorized us-gaap true na instant shares No definition available. false false false false false false false false false 1 false true 1000000000 1000.0 false false 2 false true 1000000000 1000.0 false false No definition available. 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No authoritative reference available. false false 2 5 false UnKnown HundredThousands UnKnown false true XML 20 R14.xml IDEA: Termination costs 1.0.0.3 false Termination costs false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Termination costs 1 shpgf_TerminationCostsTextBlock shpgf false na duration string Disclosure relating to cost associated with contract amendment. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>3.        Termination costs In August 2006, Shire and Duramed Pharmaceuticals, Inc., a subsidiary of Teva, (“Duramed”) entered into an agreement related to SEASONIQUE, a number of products using Duramed’s transvaginal ring technology and other oral products (the “Collaboration Products”). Under this agreement, Shire was required to reimburse Duramed for US development expenses incurred on Collaboration Products up to a maximum of $140 million over eight years from September 2006, and Shire had the right to commercialize these products in a number of markets outside of North America, including the larger European m arkets. On February 24, 2009 Shire and Duramed amended this agreement so that it will now terminate on December 31, 2009. Pursuant to this amendment, Shire agreed to return to Duramed its rights under the agreement effective February 24, 2009. Shire also agreed to reimburse Duramed for incurred US development expenditures in 2009 up to a maximum of $30.0 million. Shire has no rights with respect to the products on which such development expenditures are incurred. In addition, Shire agreed to a one-time payment to Duramed of $10.0 million, (which was paid during the first quarter of 2009), and to forego royalties receivable from Barr (a subsidiary of Teva) and cost of goods otherwise payable by Barr to Shire in 2009 under the License Agreement between the parties for the supply of authorized generic ADDERALL XR, up to a maximum of $25.0 million. During the six months to June 30, 2009 the Company recorded a charge of $65.0 million to research and development to reflect the cash payment m ade in Q1 2009 and other termination related costs. At December 31, 2008 Shire’s maximum future reimbursement for Duramed incurred development expenditure was $95.6 million. A reconciliation of the contract termination liability is presented below:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="34" width="187" align="left">Six months to June 30, 2009</td><td height="34" width="120" align="right">Amount charged to R&D </td><td height="34" width="96" align="right">Amount paid </td><td height="34" width="131" align="right">Utilization of reserve</td><td height="34" width="131" align="right">Closing liability</td></tr><tr><td height="17" width="18 7" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="96" align="right">$’M</td><td height="17" width="131" align="right">$’M</td><td height="17" width="131" align="right">$’M</td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right">______________________</td><td height="11" width="96" align="right">_________________</td><td height="11" width="131" align="right">_____________________</td><td height="11" width="131" align="right">_______________</td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right"> </td><td height="11" width="96" align="right"> </td><td height="11" width="131" align="right"> </td><td height="11" width="131" align="right"> </td></tr><tr><td height="17" width="187" align="left">Contract termination costs</td><td height="17" width="120" align="right">65.0 </td><td height="17" width="96" align="right">(16.2)</td><td height="17" width="131" align="right">(22.6)</td>< ;td height="17" width="131" align="right">26.2 </td></tr><tr><td height="11" width="187" align="left"> </td><td height="11" width="120" align="right">______________________</td><td height="11" width="96" align="right">_________________</td><td height="11" width="131" align="right">_____________________</td><td height="11" width="131" align="right">_______________</td></tr></table></div><div> The charge of $65.0 million has been included within the Specialty Pharmaceuticals segment in the Company’s segmental analysis, see Note 20.</div></body></html> 3.        Termination costsIn August 2006, Shire and Duramed Pharmaceuticals, Inc., a subsidiary of Teva, false false Disclosure relating to cost associated with contract amendment. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 21 R15.xml IDEA: In-process R and D charge 1.0.0.3 false In-process R and D charge false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 In-process R&D charge 1 shpgf_InProcessResearchAndDevelopmentTextBlock shpgf false na duration string Describes in-process R&D activities for costs assigned to identifiable intangible assets of an acquired entity to be used in... false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>4.        In-process R&D charge On June 4, 2008 Shire completed the acquisition of the global rights to METAZYM, a clinical candidate arylsulfatase-A, from Zymenex for $135.0 million in cash. Upon completion in 2008, Shire recognized an IPR&D charge of $135.0 million in respect of the acquired development project. </div></body></html> 4.        In-process R&D charge On June 4, 2008 Shire completed the acquisition of the global rights to METAZYM, a false false Describes in-process R&D activities for costs assigned to identifiable intangible assets of an acquired entity to be used in the research and development activities of the combined enterprise. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 22 R24.xml IDEA: Accounts payable and accrued expenses 1.0.0.3 false Accounts payable and accrued expenses false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Accounts payable and accrued expenses 1 us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>13.        Accounts payable and accrued expenses</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2009 </font& gt;</td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</td></tr><tr><td height="19" width="444" align="left">Trade accounts payable</td><td height="19" width="120" align="right">76.5&#16 0;</td><td height="19" width="120" align="right">102.4 </td></tr><tr><td height="19" width="444" align="left">Accrued rebates – Medicaid</td><td height="19" width="120" align="right">201.0 </td><td height="19" width="120" align="right">162.6 </td></tr><tr><td height="19" width="444" align="left">Accrued rebates – Managed care</td><td height="19" width="120" align="right">136.3 </td><td height="19" width="120" align="right">59.9 </td></tr><tr><td height="19" width="444" align="left">Sales return reserve</td><td height="19" widt h="120" align="right">49.7 </td><td height="19" width="120" align="right">47.1 </td></tr><tr><td height="19" width="444" align="left">Accrued bonuses</td><td height="19" width="120" align="right">39.5 </td><td height="19" width="120" align="right">62.0 </td></tr><tr><td height="19" width="444" align="left">Accrued employee compensation and benefits payable</td><td height="19" width="120" align="right">41.8 </td><td height="19" width="120" align="right">36.7 </td></tr><tr><td height="19" width="444" align="left">Accrued coupons</td><td height="19" width="120" align="right">6.2 </td><td height="19" width="120" align="right">4.0 </td></tr><tr><td height="19" width="444" align="left">Research and development accruals</td><td height="19" width="120" align="right">37.3 </td><td height="19" width="120" align="right">29.3 </td></tr><tr><td height="19" width="444" align="left">Marketing accruals</td><td height="19" width="120" align="right">32.6 </td><td height="19" width="120" align="right">22.1 </td></tr><tr><td height="19" width="444" align="left">De ferred revenue</td><td height="19" width="120" align="right">15.2 </td><td height="19" width="120" align="right">9.6 </td></tr><tr><td height="19" width="444" align="left">Other accrued expenses</td><td height="19" width="120" align="right">171.5 </td><td height="19" width="120" align="right">172.9 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="120" align="right">807.6 </td><td height="19" width="120" align="right">708.6 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="120" align="right">________________</td><td height="11" width="120" align="right">________________</td></tr></table></div><div> Accrued Medicaid rebates have increased by $38.4 million to $201.0 million at June 30, 2009 (2008: $162.6 million). The higher rebate liability has principally resulted from the impact of price increases for certain products on the unit rebate amount (“URA”), together with increased accrued rebates on ADDERALL X R as a consequence of the shipment of authorized generic ADDERALL XR to Teva from April 2009 and the impact of including these sales in the Medicaid rebate calculation pursuant to the Deficit Reduction Act of 2005 (the “DRA”). Accrued Managed Care rebates have increased by $76.4 million to $136.3 million (2008: $59.9 million), principally due to higher rebates on ADDERALL XR offered to Managed Care Organizations (“MCOs”) from April 1, 2009. The launch by Teva of authorized generic ADDERALL XR in April 2009 has introduced additional uncertainty into management’s estimate of Medicaid and MCO rebate liabilities for ADDERALL XR. During the second quarter of 2009 the Company revised certain assumptions previously used to estimate the Medicaid and Managed Care rebate liability for ADDERALL XR in the wholesaler and retail pipeline at March 31, 2009, as a result of: (i) receiving new information on the amount of URA that could be paid under Medicaid if the Center for Medicare and Medicaid Services were to employ an alternative interpretation of the DRA; and (ii) actual experience of Medicaid and MCO utilization following one quarter’s market share erosion subsequent to authorized generic launch. The combined effect of these revisions decreased ADDERALL XR product sales and operating income from continuing operations during the three months to June 30, 2009 by $21.4 million, and decreased net income and basic earnings per share during the second quarter by $13.7 million and 2.5 cents per ordinary share respectively. </div></body></html> 13.        Accounts payable and accrued expenses June 30,December false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 23 R20.xml IDEA: Assets held for sale and discontinued operations 1.0.0.3 false Assets held for sale and discontinued operations false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Assets held for sale and discontinued operations 1 us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>9.        Assets held for sale and discontinued operations At June 30, 2009 assets held for sale had a carrying value of $1.7 million (December 31, 2008: $16.6 million). At December 31, 2008 assets held for sale included $14.9 million for the operations of JOI and Jerini Peptide Technologies GmbH, (“JPT”), which were acquired through the Jerini acquisition but were deemed non-strategic to the combined business. Since the acquisition of Jerini the Company has classified JOI and JPT as disposal groups held for sale and as discontinued operations. In May 2009, JPT was divested for cash consideration of $6.7 million, and a loss on disposal of $0.5 million has been recognized within discontinued operations for the six months to June 30, 2009. During the second quarter of 2009 it was determined that JOI was no longer going to be divested, and its assets were reclassified as held-and-used, resulting in a re-measurement adjustment of $5.9 million being recognized to record these assets at the lower of their fair value and carrying value. However the Company subsequently closed JOI during the second quarter of 2009 and JOI was reclassified as a discontinued operation. The re-measurement adjustment has accordingly been presented within discontinued operations. The Company has presented JOI and JPT as discontinued operations, recording a net loss from these operations of $12.4 million in the six months to June 30, 2009 (2008: $nil). Revenues and the pre-tax loss from discontinued operations for the six months to June 30, 2009 were $2.3 million (2008: $nil) and $12.4 million (2008: $nil) respectively. The remaining held for sale assets are represented by intangible assets and attributed goodwill for certain products divested to Laboratories Almirall S.A. (“Almirall”) in 2007. The recognition of the gains arising on the disposal of these products and the de-recognition of the related assets have been deferred pending the completion of the transfer of the relevant regulatory and other consents to the acquirer. These assets divested to Almirall form part of the Specialty Pharmaceuticals operating segment.</div></body></html> 9.        Assets held for sale and discontinued operationsAt June 30, 2009 assets held for sale had a carrying value of false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 24 R4.xml IDEA: Unaudited Consolidated Balance Sheets (Parentheticals in GBP) 1.0.0.3 true Unaudited Consolidated Balance Sheets (Parentheticals in GBP) (Common shares par value, GBP £) false 1 £ true false false false Common shares par value shpgf_CommonShareParValueAxis xbrldi http://xbrl.org/2006/xbrldi shpgf_CommonStockParValueMember shpgf_CommonShareParValueAxis explicitMember GBP Standard http://www.xbrl.org/2003/iso4217 GBP iso4217 0 false 2 £ true false false false Common shares par value shpgf_CommonShareParValueAxis xbrldi http://xbrl.org/2006/xbrldi shpgf_CommonStockParValueMember shpgf_CommonShareParValueAxis explicitMember GBP Standard http://www.xbrl.org/2003/iso4217 GBP iso4217 0 2 Common share par value in GBP 2 shpgf false na duration string Table required to define par value in GBP false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false Table required to define par value in GBP false 3 Common stock, par value 2 us-gaap_CommonStockParOrStatedValuePerShare us-gaap true na instant decimal No definition available. false false false false false false false false false 1 false true 0.05 0.05 false false 2 false true 0.05 0.05 false false No definition available. No authoritative reference available. false false 2 2 false UnKnown UnKnown UnKnown false true XML 25 R27.xml IDEA: Commitments and contingencies 1.0.0.3 false Commitments and contingencies false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Commitments and contingencies 1 us-gaap_CommitmentsAndContingenciesDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>16.        Commitments and contingencies (a)        Leases Future minimum lease payments presented below include operating lease payments under lease arrangements as at June 30, 2009:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">Operating</td></tr><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">leases</td></tr><tr><td height="17" width="387" align="left"> </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">$’M</td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </td><td height="15" width="187" align="right">_____ ________</td></tr><tr><td height="17" width="387" align="right">2009 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.9 </td></tr><tr><td height="17" width="387" align="right">2010 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">32.0 </td></tr><tr><td height="17" width="387" align="right">2011 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">26.6 </fo nt></td></tr><tr><td height="17" width="387" align="right">2012 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">18.7 </td></tr><tr><td height="17" width="387" align="right">2013 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.9 </td></tr><tr><td height="17" width="387" align="right">2014 </td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">16.7 </td&g t;</tr><tr><td height="17" width="387" align="left">Thereafter</td><td height="17" width="86" align="left"> </td><td height="17" width="187" align="right">59.4 </td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </td><td height="15" width="187" align="right">_____________</td></tr><tr><td height="19" width="387" align="left"> </td><td height="19" width="86" align="left"> </td><td height="19" width="187" align="right">187.2 </td></tr><tr><td height="15" width="387" align="left"> </td><td height="15" width="86" align="left"> </td><td height="15" width="187" align="right">_____________</td></tr></table></div><div>(i)        Operating leases The Company leases land, facilities, motor vehicles and certain equipment under operating leases expiring through 2025. Lease and rental expense amounted to $16.4 million for the six months to June 30, 2009, which is predominately included in Selling, general and administrative expenses in the accompanying statements of income (2008: $15.6 million). (b)        Letters of credit and gua rantees At June 30, 2009 the Company had irrevocable standby letters of credit with various banks, in the amount of $8.2 million, providing security on the recoverability of insurance claims. The Company has restricted cash of $8.2 million, as required by these letters of credit. (c)        Collaborative arrangements Shire enters into collaborative arrangements to develop and commercialize drug candidates. These collaborative arrangements often require either up-front, milestone, royalty or profit share payments, or a combination of the foregoing, with payments often contingent upon the success of the related development and commercialization efforts. Collaboration agreements entered into by Shire may also include expense reimbursements or other such payments to the collaborative partner. S hire reports costs incurred and revenue generated from transactions with third parties as well as payments between parties to collaborative arrangements pursuant to the guidance in EITF 99-19 “Reporting Revenue Gross as a principal versus net as an agent”, or, where appropriate, by analogy to other authoritative accounting literature. Further details of significant collaborative arrangements are included below. In-licensing arrangements (i)        Alba Therapeutics Corporation (“Alba”) On December 14, 2007 Shire acquired worldwide rights to SPD550 (also known as AT-1001), in markets outside of the US and Japan, from Alba. SPD550 is Alba’s lead inhibitor of barrier dysfunction in various gastrointestinal disorders that is currently in Phase 2 development for the treatmen t of Celiac disease. Shire has remaining obligations to pay development and sales milestones up to a maximum of $300 million. Shire will also pay single or double digit tiered royalties on net sales of the product. Alba and Shire have formed a joint development committee to monitor R&D activities of SPD550. Alba will fund all development until SPD550 has completed Proof of Concept, which is expected to be in the second half of 2009, after which Shire and Alba will share equally development costs under a joint development plan. (ii)        Amicus On November 7, 2007 Shire licensed from Amicus the rights to three pharmacological chaperone compounds in markets outside of the US: AMIGAL (HGT-3310) for Fabry disease, PLICERA (HGT-3410) for Gaucher Disease and HGT-3510 (formerly referred to as AT2220) for Pompe disease which are currently in Phase 2 development. Unde r the terms of the collaboration Shire will pay development and sales milestones up to a maximum of $390 million, and will also pay tiered, double digit, royalties on net sales of the products. Shire and Amicus will pursue a joint development program toward market approval in the US and Europe; expenses for this program will be shared equally. R&D reimbursements from Amicus to Shire will be credited by Shire to R&D, and reimbursements from Shire to Amicus charged by Shire to R&D. In the six months to June 30, 2009 Shire recorded R&D expenses of $7.2 million for reimbursement of shared development costs (2008: $3.2 million). (iii)        JUVISTA On June 19, 2007 Shire signed an agreement with Renovo to develop and commercialize JUVISTA, Renovo’s novel drug candidate being investigated for the reduction of scarring in connection with surgery. Renovo ha s commenced its first pivotal Phase 3 clinical trial in Europe. Under the terms of the agreement, Shire has the exclusive right to commercialize JUVISTA worldwide, with the exception of the EU member states. Shire has remaining obligations to pay Renovo $25 million on the filing of JUVISTA with the US Food and Drug Administration (“FDA”); up to $150 million on FDA approval; royalties on net sales of JUVISTA; and up to $525 million on the achievement of very significant sales targets. Shire will bear the cost of clinical trials designed specifically for obtaining US regulatory approval. Renovo will bear the costs of clinical trials designed specifically for obtaining EU regulatory approval. Shire and Renovo will share equally the costs of conducting global clinical trials that are designed for obtaining both US and EU regulatory approvals. In the six months to June 30, 2009, Shire made payments to Renovo of $0.5 million (2008 : $2.1 million) which has been charged by Shire to R&D. (iv)        Women’s Health Products In August 2006, Shire and Duramed entered into an agreement related to certain Collaboration Products. Under this agreement, Shire was required to reimburse Duramed for US development expenses incurred in respect of the Collaboration Products up to a maximum of $140 million over eight years from September 2006, and Shire had the right to commercialize these products in a number of markets outside of North America, including the larger European markets. On February 24, 2009 Shire and Duramed amended this agreement and it will terminate on December 31, 2009. Pursuant to this amendment, Shire agreed to return to Duramed its rights under the agreement effective February 24, 2009. For further information on this amendment see Note 3. O ut-licensing arrangements Shire has entered into various collaborative arrangements under which Shire has out-licensed certain product or intellectual property rights for consideration such as up-front payments, development milestones, sales milestones and/or royalty payments. In certain of these arrangements Shire and the licensee are both actively involved in the development and commercialization of the licensed product and have exposure to risks and rewards dependent on its commercial success. In the six months to June 30, 2009 Shire received milestone payments totaling $4.0 million (2008: $nil) and these payments will be recognized in Other revenues. In the six months to June 30, 2009 Shire also recognized milestone income of $3.1 million (2008: $2.8 million) within Other revenues and Product sales of $12.3 million (2008: $6.5 million) for shipment of product to the relevant licensee. Co-promotion agreements ;(i)        VYVANSE On March 31, 2009 Shire announced a co-promotion agreement with GSK for VYVANSE with the aim of improving recognition and treatment of ADHD in adults. The three year agreement covers the United States and will more than double the reach and frequency of the current sales effort for VYVANSE. The agreement is based on profit sharing above an agreed upon baseline and these profit share payments will be included within Selling, general and administrative costs. (ii)        LIALDA As of March 31, 2009 Shire terminated the agreement with Takeda Pharmaceuticals North America, Inc., successor to TAP Pharmaceutical Products, Inc., relating to the co-promotion of LIALDA in the US. (d)       &am p;#160;Commitments (i)        Other R&D and sales milestones In addition to the commitments under the collaborative arrangements set out in (c), at June 30, 2009 the Company had fees and commitments payable on achievement of specified milestones for products under development in-licensed from third parties of $1.0 million (December 31, 2008: $1.0 million). (ii)        Clinical testing At June 30, 2009 the Company had committed to pay approximately $125.6 million (December 31, 2008: $99.5 million) to contract vendors for administering and executing clinical trials. The Company expects to pay $83.9 million of these commitments in 2009. However, the timing of these payments is dependent upon actual services performed by the organizations as determined by patient enrollment levels and related activities. (iii)        Contract manufacturing At June 30, 2009 the Company had committed to pay approximately $53.1 million (December 31, 2008: $67.0 million) in respect of contract manufacturing. The Company expects to pay $50.9 million of these commitments in 2009. (iv)        Purchase and service commitments At June 30, 2009 the Company had committed to pay approximately $34.5 million (December 31, 2008: $42.6 million) for future purchases and services, predominantly relating to active pharmaceutical ingredients sourcing and IT outsourcing, which may all be payable in 2009. (v)        Investment commitments At June 30, 2009 the Company had outstanding commitments to subscribe for interests in companies and partnerships for amounts totaling $5.7 million (December 31, 2008: $5.7 million) which may all be payable in 2009, depending on the timing of capital calls. (vi)        Capital commitments At June 30, 2009 the Company had committed to spend $79.1 million (December 31, 2008: $95.4 million) on capital projects. This includes commitments for the expansion and modification of its offices in Basingstoke, UK and its HGT campus in Lexington, Massachusetts. (vii)        Legal proceedings General The Company recognizes loss contingency provisions for probable losses when management is able to reasonably estimate the loss. Where the estimated loss lies within a range and no particu lar amount within that range is a better estimate than any other amount, the minimum amount is recorded. In other cases management's best estimate of the loss is recorded. These estimates are developed substantially before the ultimate loss is known and the estimates are refined in each accounting period in light of additional information becoming known. In instances where the Company is unable to develop a reasonable estimate of loss, no litigation loss is recorded at that time. As information becomes known a loss provision is set up when a reasonable estimate can be made. The estimates are reviewed quarterly and the estimates are changed when expectations are revised. Any outcome upon settlement that deviates from the Company’s estimate may result in an additional expense in a future accounting period. At June 30, 2009 provisions for litigation losses, insurance claims and other disputes totaled $22.5 million (December 31, 2008: $20.8 million). Specific <br /& gt;There are various legal proceedings brought by and against Shire that are discussed in Shire’s Annual Report on Form 10-K for the year to December 31, 2008. Material updates to the proceedings discussed in Shire’s Annual Report on Form 10-K are described below. There is no assurance that the Company will be successful in any of these proceedings and if it is not, there may be a material impact on the Company’s results and financial position. ADDERALL XR (i)        Sandoz In December 2006, Shire was notified that Sandoz, Inc. (“Sandoz”) had submitted an Abbreviated New Drug Application (“ANDA”) under the Hatch-Waxman Act seeking permission to market its generic versions of the 5mg, 10mg, 15mg, 20mg, 25mg and 30mg strengths of ADDERALL XR prior to the expiration of US Patent No. 6, 322,819 (“the ‘819 Patent”) and US Patent No. 6,605,300 (“the ‘300 Patent”), the Shire patents that cover ADDERALL XR. On January 26, 2007 Shire filed suit in the US District Court for the District of Colorado for infringement of the ‘819 and ‘300 Patents. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Sandoz’ proposed generic products which have now expired. In response to the parties’ summary judgment motions, the court, in a decision dated September 24, 2008, (a) granted Shire’s motion to strike Sandoz’ affirmative defenses of alleged patent misuse and sham litigation; (b) denied Sandoz’ motion of non-infringement; and (c) construed certain terms of the patent claims. Sandoz’ motion for immediate appeal on the issue of whether a patentee who settles an earlier infringement case after a Markman ruling has issued is precluded under the doctr ine of collateral estoppel from relitigating claim-construction issues determined in the prior case (in this instance, the prior case was Shire v Impax from the Delaware court) was granted by the Colorado court. On February 6, 2009 the Court of Appeals for the Federal Circuit (“CAFC”) also granted Sandoz’ petition for appeal as to this question. The Colorado case remains administratively closed until there is a decision from the CAFC. CARBATROL (i)        Nostrum In August 2003, the Company was notified that Nostrum Pharmaceuticals, Inc. (“Nostrum”) had submitted an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of the 300mg strength of CARBATROL (Nostrum’s ANDA product) prior to the expiration date of the Company’s US patents for CARBATROL, US pat ent No. 5,912,013 (“the ‘013 Patent”) and US patent No. 5,326,570 (“the ‘570 Patent”). On September 18, 2003, Shire filed suit against Nostrum in the US District Court for the District of New Jersey alleging infringement of these two patents by Nostrum’s ANDA and ANDA product. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Nostrum’s ANDA product which expired in February 2006. Nostrum could be in a position to market its 300mg extended-release carbamazepine product upon FDA final approval of its ANDA. On January 23, 2004 the Company amended the complaint to drop the allegations with respect to the ‘013 Patent while maintaining the suit with respect to the ‘570 Patent. On July 17, 2006 the Court entered an order staying discovery. In May 2008, the Company was notified that Nostrum had submitted an amendment to the above referenced ANDA seeking permission to ma rket its generic versions of the 100mg and 200mg strengths of CARBATROL prior to the expiration date of the Company’s ‘013 and ‘570 Patents. On July 2, 2008 Shire filed suit against Nostrum in the US District Court for the District of New Jersey alleging infringement of these two patents by Nostrum’s ANDA and ANDA products. Pursuant to the Hatch-Waxman Act, there is a 30 month stay with respect to Nostrum’s 100mg and 200mg ANDA products which will expire in November 2010. This case was referenced as related to the earlier filed case on Nostrum’s 300 mg product and has been assigned to the same Judge as the earlier ongoing case. In a December 15, 2008 decision the court decided that the two cases should proceed separately. No trial date has been set for either case. (ii)        Corepharma On March 30, 2006 the Company was notified tha t Corepharma LLC (“Corepharma”) had filed an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On May 17, 2006 Shire filed suit against Corepharma in the US District Court for the District of New Jersey alleging infringement of these two patents by Corepharma’s ANDA and ANDA products. Pursuant to the Hatch-Waxman Act, there was a 30 month stay with respect to Corepharma’s proposed generic products which expired in October 2008. The Court rendered a claim construction ruling on March 26, 2008. On September 23, 2008 the Court issued a decision denying Corepharma’s summary judgment motion for noninfringement of the ‘570 patent. In an order dated October 31, 2008 the Court granted Corepharma’s motion for summary judgment of non-infringement of the &# 8216;013 Patent. The litigation was settled on July 14, 2009. No payments to Corepharma are involved in the settlement. As required by law, the Company has submitted to the US Federal Trade Commission and the US Department of Justice all of the agreements entered into as part of this settlement. (iii)        Teva On March 20, 2007 the Company was notified that Teva USA had filed an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On May 2, 2007 Shire filed suit against Teva in the US District Court for the Southern District of New York alleging infringement of the ‘013 and the ‘570 Patents by Teva’s ANDA and ANDA products. On August 23, 2007 Shire amended the complaint t o drop the allegations with respect to the ‘013 Patent while maintaining the suit with respect to the ‘570 Patent. Teva USA raised counterclaims that the ‘570 and ‘013 Patents were not infringed. Shire has offered Teva USA a covenant not to sue with respect to the ‘013 Patent. The Court held a status conference on October 16, 2007. Teva withdrew its counterclaim directed to the ‘013 patent. Fact discovery has been completed and expert delivery is on hold. No trial date has been set. (iv)        Apotex In May 2008, Shire was notified that Apotex, Inc. had submitted an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbamazepine extended release products in 100mg, 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On July 2, 2008 Shire filed a lawsuit in the US District Court for the Eastern District of Texas against Apotex, Inc., Apotex Corp. and Apotex Pharmaceutical Holdings, Inc. (collectively; “Apotex”) alleging infringement of the ‘013 and ‘570 Patents by Apotex ANDA and ANDA products. On July 17, 2008 Apotex, Inc. filed a declaratory judgment complaint against Shire for noninfringement and invalidity of the ‘570 and ‘013 patents in the District of New Jersey. In a December 28, 2008 decision the Texas Court transferred the case to New Jersey. The District Court of New Jersey has accepted the Texas case and consolidated it with the pending case in New Jersey. No trial date has been set. (v)        Actavis Shire has been notified that Actavis South Atlantic LLC has submitted an ANDA under the Hatch-Waxman Act seeking permission to market its generic version of carbam azepine extended release products in 200mg and 300mg strengths prior to the expiration date of the ‘013 and the ‘570 Patents. On July 24, 2008 Shire filed a lawsuit in the US District Court for the Eastern District of Texas against Actavis South Atlantic LLC and Actavis, Inc. (collectively “Actavis”) alleging infringement of the ‘013 and ‘570 Patents by the Actavis ANDA and ANDA products. By an Order dated December 30, 2008 the judge in the Texas case sua sponte transferred the case to the District Court of New Jersey. The litigation was settled on February 20, 2009. No payments to Actavis are involved in the settlement. As required by law, Shire has submitted to the US Federal Trade Commission and the US Department of Justice all of the agreements entered into as part of this settlement. REMINYL On January 29, 2008 Generics UK Limited (“Generics UK”) commenced a re ctification action in the UK seeking a declaration that the duration of the Supplementary Protection Certificate (“SPC”) for EP 236684, the patent that claims the use of galantamine for the treatment of Alzheimer’s disease, is zero (i e. the period of exclusivity conferred by the patent has already expired). This SPC represents the primary patent protection for REMINYL in the EU. The current term of the SPC extension runs to January 2012. This case was heard in December 2008 and the court’s decision upholding the SPC was handed down on May 20, 2009. Generics UK have appealed. The appeal will be heard in October 2009. Data exclusivity for REMINYL was the subject of a judicial review action commenced by Generics UK Limited against the UK Medicines and Healthcare products Regulatory Agency (“MHRA”) for the MHRA’s refusal to grant Generics a marketing authorization for a generic version of REMINYL.  This case wa s referred to the European Court of Justice (“ECJ”) in November 2007, where the case was heard in November 2008.  The ECJ’s decision in favour of the MHRA was handed down on June 18, 2009.  Therefore, absent other successful challenges, data exclusivity is upheld until March 2010.  On July 13, 2009 Generics UK filed a notice of discontinuance indicating that they would not be pursuing this matter any further. FOSRENOL In February 2009 Shire received three Paragraph IV Notice letters, from Barr, Mylan, Inc., Mylan Pharmaceuticals, Inc. and Matrix Laboratories, Inc. (collectively “Mylan”) and Natco Pharma Limited (“NATCO”) related to ANDA’s for generic versions of 500mg, 750mg and 1,000mg FOSRENOL. Within the requisite 45 day period, Shire filed lawsuits in the US District Court of the Southern District of New York against each of Barr, Myla n, and Natco for infringement of certain of Shire’s FOSRENOL patents, thus prompting a 30-month stay of approval of these ANDAs. No trial date has been set. VYVANSE On February 24, 2009 Actavis Elizabeth LLC brought a lawsuit against the FDA seeking to overturn the FDA's decision granting new chemical entity exclusivity to VYVANSE. Shire believes the FDA's decision was correct. VYVANSE has new chemical entity exclusivity through February 23, 2012 and patents listed in the Orange Book which expire on June 29, 2023. The lawsuit brought by Actavis has been stayed and the FDA has opened a public docket to enable the public to register comments on the legal and regulatory issues raised by Actavis.</div></body></html> 16.        Commitments and contingencies(a)        LeasesFuture minimum lease false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 26 R16.xml IDEA: Reorganization costs 1.0.0.3 false Reorganization costs false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Reorganisation costs 1 shpgf_ReorganizationItemsTextBlock shpgf false na duration string Describes all reorganization activities during the period. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>5.        Reorganization costs Owings Mills In March 2009 the Company’s management approved and initiated plans to phase out operations and close the Company’s Specialty Pharmaceuticals manufacturing facility at Owings Mills, Maryland. Over the next three years, all products currently manufactured by Shire at this site will transition to DSM Pharmaceutical Products, and operations and employee numbers at the site will wind down over this period. During the six months to June 30, 2009 the Company incurred reorganization costs totaling $5.1 million which relates to employee involuntary termination benefi ts of $1.9 million, impairment charges for property, plant and equipment of $2.6 million and other costs of $0.6 million. At June 30, 2009 a liability for reorganization costs of $1.1 million was included in accounts payable and accrued expenses. As a result of the decision to transfer manufacturing from the Owings Mills site the company has revised the life of property, plant and equipment in the facility, and has incurred accelerated depreciation of $3.0 million, which has been charged to cost of product sales in the six months to June 30, 2009. These reorganization costs and accelerated depreciation have been recorded within the Specialty Pharmaceuticals operating segment. Jerini non-core operations In the second quarter of 2009 as outlined in Note 2, the operations of JOI and certain other non-core pre-clinical operations acquired with Jerini were closed down. At June 30, 2009 a liability for costs associated with t hese closures, totaling $9.1 million, relating to employee involuntary termination benefits and other closure costs, has been included within accounts payable and accrued expenses with a corresponding increase to goodwill arising on the acquisition. The aggregate liability for re-organization costs arising on the Owing Mills and Jerini closures at June 30, 2009 is as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right"> </td><td height="17" width="107" align="right">Assumed</td><td height="17" width="99" align="right"> < ;/td><td height="17" width="101" align="right"> </td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">Amount</td><td height="17" width="107" align="right">liability through</td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right"> </td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">&l t;font size="2">charged to re-</td><td height="17" width="107" align="right">business</td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right">Closing</td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">organization</td><td height="17" width="107" align="right">combinations</td><td height="17" width="99" align="right">Paid</td><td height="17" width="101" align="right">Liability at</td></tr><tr><td height="17" width="199" align="left">Six months to June 30, 2009</td><td height="17" width="75" align="left"> </td><td height="17" width="100" align="right">$'M</td><td height="17" width="107" align="right">$'M</td><td height="17" width="99" align="right">$'M</td><td height="17" width="101" align="right">$'M</td></tr><tr><td height="11" width="199" align="right"> </td><td height="11" width="75" align="right"> </td><td height="11" width="100" align="right">____________</td><td height="11" width="107" align="right">___________< ;/td><td height="11" width="99" align="right">___________</td><td height="11" width="101" align="right">___________</td></tr><tr><td height="17" width="199" align="left"> </td><td height="17" width="75" align="right"> </td><td height="17" width="100" align="right"> </td><td height="17" width="107" align="right"> </td><td height="17" width="99" align="right"> </td><td height="17" width="101" align="right"> </td></tr><tr><td height="19" width="199" align="left">Involuntary termination benefits </td><td height="19" width= "75" align="right"> </td><td height="19" width="100" align="right">1.9 </td><td height="19" width="107" align="right">5.5 </td><td height="19" width="99" align="right">(0.8)</td><td height="19" width="101" align="right">6.6 </td></tr><tr><td height="19" width="199" align="left">Contract termination costs</td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">-  </td><td height="19" width="107" align="right">3.6 </td><td height="19" width="99" align="right">- &#160 ;</td><td height="19" width="101" align="right">3.6 </td></tr><tr><td height="19" width="199" align="left">Other termination costs </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">0.6 </td><td height="19" width="107" align="right">-  </td><td height="19" width="99" align="right">(0.6)</td><td height="19" width="101" align="right">-  </td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height=" 19" width="100" align="right">____________</td><td height="19" width="107" align="right">___________</td><td height="19" width="99" align="right">___________</td><td height="19" width="101" align="right">___________</td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">2.5 </td><td height="19" width="107" align="right">9.1 </td><td height="19" width="99" align="right">(1.4)</td><td height="19" width="101" align="right">10.2 </td></tr><tr><td height="19" width="199" align="left">Impairment charges </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">2.6 </td><td height="19" width="107" align="right">___________</td><td height="19" width="99" align="right">___________</td><td height="19" width="101" align="right">___________</td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">____________</td><td height="19" widt h="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr><tr><td height="19" width="199" align="left"> </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">5.1 </td><td height="19" width="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr><tr><td height="19" width="199" align="left">  </td><td height="19" width="75" align="right"> </td><td height="19" width="100" align="right">____________</td><td height="19" width="107" align="right"> </td><td height="19" width="99" align="right"> </td><td height="19" width="101" align="right"> </td></tr></table></div></body></html> 5.        Reorganization costsOwings MillsIn March 2009 the Company’s management approved and initiated plans to false false Describes all reorganization activities during the period. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 27 R28.xml IDEA: Derivative instruments 1.0.0.3 false Derivative instruments false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Derivative instruments 1 us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>17.        Derivative instruments Treasury policies and organization The Company’s principal treasury operations are coordinated by its corporate treasury function. All treasury operations are conducted within a framework of policies and procedures approved annually by the Board of Directors. As a matter of policy, the Company does not undertake speculative transactions that would increase its currency or interest rate exposure. Interest rate risk The Company is exposed to interest rate risk on restricted cash, cash and cash equivalents and on fore ign exchange contracts on which interest is at floating rates. This exposure is primarily to US dollar, Euro and Canadian dollar interest rates. As the Company maintains all of its investments and foreign exchange contracts on a short term basis for liquidity purposes, this risk is not actively managed. In the six months to June 30, 2009 the average interest rate received on cash and liquid investments was approximately 0.5% per annum. The largest proportion of investments was in US dollar money market and liquidity funds. Shire’s financing arrangements at June 30, 2009 comprise of Shire plc’s $1,100 million in principal amount of 2.75% convertible bonds, due 2014 which were issued in May 2007. Shire has also recognized a liability for building financing obligations of $52.3 million in respect of several leases entered into between August 2007 and March 2009, where Shire is in substance the owner of the property during the construction phase and therefore records th e asset and corresponding financing obligation. The Company incurs interest at a fixed rate on both the convertible bonds and on the building financing obligations. No derivative instruments were entered into as of June 30, 2009 or by August 5, 2009 to manage interest rate exposure. The Company continues to review its interest rate risk and the policies in place to manage the risk. Market risk of investments As at June 30, 2009 the Company has $90.2 million of investments comprising available-for-sale investments in publicly quoted companies ($72.8 million), equity method investments ($13.5 million) and cost method investments in private companies ($3.9 million). The investments in public quoted companies and equity method investments, for certain investment funds which contain a mixed portfolio of public and private investments, are exposed to market risk. No financial instruments or derivatives have been employed to hedge this risk. Credit risk Cash is invested in short-term money market instruments, including money market and liquidity funds and bank term deposits. The money market and liquidity funds in which Shire invests are all triple A rated by major credit rating agencies. The Company is exposed to the credit risk of the counterparties with which it enters into derivative contracts. The Company aims to limit this exposure through a system of internal credit limits which require counterparties to have a long term credit rating of A+ / A1 or better from the major rating agencies. The internal credit limits are approved by the Board of Directors and exposure against these limits is monitored by the corporate treasury function. The counterparties to the derivative contracts are major international financial institutions. The Company has entered into many agreements with third parties for the provision of services to enable it to operate its business. If the third party can no longer provide the service on the agreed basis, the Company may not be able to continue the development or commercialization of its products as planned or on a commercial basis. Additionally, it may not be able to establish or maintain good relationships with suppliers. Foreign exchange risk The Company trades in numerous countries and as a consequence has transactional and translational foreign exchange exposure. Transactional exposure arises where transactions occur in currencies different to the functional currency of the relevant subsidiary. The main trading currencies of the Company are the US dollar, the Canadian dollar, Pounds Sterling and the Euro. It is the Company’s policy that these exposures are minimized to the extent practicable by denominating transactions in the subsidiary’s functional currency. <br /& gt;Where significant exposures remain, the Company uses foreign exchange contracts (being spot, forward and swap contracts) to manage the exposure in respect of balance sheet assets and liabilities that are denominated in currencies different to the functional currency of the relevant subsidiary. These assets and liabilities relate predominantly to intercompany financing and accruals for royalty receipts. The Company utilizes these derivative instruments to manage currency risk on balance sheet foreign exchange exposures but the foreign exchange contracts have not been designated as hedging instruments. Translational foreign exchange exposure arises on the translation into US dollars of the financial statements of non-US dollar functional subsidiaries. At June 30, 2009 the Company had 15 swap and forward foreign exchange contracts outstanding to manage currency risk with a net fair value at June 30, 2009 of $8.7 million. These foreign exch ange contracts were classified in the unaudited consolidated balance sheet at June 30, 2009 as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="75" align="left"> </td><td height="17" width="527" align="left"> </td><td height="17" width="108" align="right">Fair value</td></tr><tr><td height="17" width="75" align="left"> </td><td height="17" width="527" align="left"> </td><td height="17" width="108" align="right">$’M</td></tr><tr><td height="14" width="75" align="left"> </td><td height="14" width="527" align="le ft"> </td><td height="14" width="108" align="right">_____________</td></tr><tr><td height="22" width="75" align="left">Assets</td><td height="22" width="527" align="left">Prepaid expenses and other current assets</td><td height="22" width="108" align="right">0.6 </td></tr><tr><td height="22" width="75" align="left">Liabilities</td><td height="22" width="527" align="left">Other current liabilities</td><td height="22" width="108" align="right">(9.3)</td></tr></table></div><div> Gains and losses (both realized and unrealized) arising on foreign exc hange contracts have been classified in the unaudited consolidated statement of income for the six months to June 30, as follows:</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="34" width="338" align="left"> </td><td height="34" width="180" align="left">Location of net gain/(loss) recognized in income</td><td width="192" align="right" height="34" colspan="3">Amount of net gain/(loss) recognized in income</td></tr><tr><td height="12" width="338" align="left"> </td><td height="12" width="180" align="left">__________________________________</td><td width="192" align="right" height="12" colspan="3">__________________________</td> ;</tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">2009 </td><td width="16" align="right" height="34" rowspan="2"> </td><td height="17" width="96" align="right">2008 </td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">$’M</td><td height="17" width="96" align="right">$’M</td></tr><tr><td height=" 17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">_____________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">_____________</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right"> </td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right"> &l t;/td></tr><tr><td height="17" width="338" align="left">Foreign exchange contracts</td><td height="17" width="180" align="left">Other income/(expense)</td><td height="17" width="80" align="right">(14.2)</td><td height="17" width="16" align="right"> </td><td height="17" width="96" align="right">(27.8)</td></tr><tr><td height="17" width="338" align="left"> </td><td height="17" width="180" align="left"> </td><td height="17" width="80" align="right">_____________</td><td height="17" width="16" align="right"> </td><td height="17" width="96" a lign="right">_____________</td></tr></table></div><div> These net foreign exchange gains/(losses) are partially offset within Other income/(expense) by net foreign exchange (losses)/gains arising on the balance sheet items that were managed by these contracts. The swaps and forward contracts mature within 90 days. The Company did not have credit risk related contingent features or collateral linked to the derivatives.</div></body></html> 17.        Derivative instrumentsTreasury policies and organizationThe Company’s principal treasury operations false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 28 R9.xml IDEA: Unaudited Components of Accumulated Other Comprehensive Income 1.0.0.3 false Unaudited Components of Accumulated Other Comprehensive Income (USD $) In Millions false 1 $ false false shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 Components of accumulated other comprehensive income 0 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTaxAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false No definition available. false 3 Foreign currency translation adjustments 1 us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 true true 112900000 112.9 false false 2 true true 101500000 101.5 false false No definition available. No authoritative reference available. false 4 Unrealized holding loss on available-for-sale securities, net of taxes 1 us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 false true 6800000 6.8 false false 2 false true -4500000 -4.5 false false No definition available. No authoritative reference available. false 5 Accumulated other comprehensive income 1 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax us-gaap true credit instant monetary No definition available. false false false false false false false false false 1 true true 119700000 119.7 false false 2 true true 97000000 97.0 false false No definition available. No authoritative reference available. true false 2 4 false HundredThousands UnKnown UnKnown false true XML 29 R6.xml IDEA: Unaudited Consolidated Statements of Income (Parentheticals) 1.0.0.3 false Unaudited Consolidated Statements of Income (Parentheticals) (USD $) In Millions false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 3 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 4 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 CONSOLIDATED STATEMENTS OF INCOME (Paranthetical) 0 shpgf_IncomeStatementParantheticalAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 3 Tax effect of Discontinued Operation 1 us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 true true 0 0 false false 2 true true 0 0 false false 3 true true 0 0 false false 4 true true 0 0 false false No definition available. No authoritative reference available. false false 4 2 false HundredThousands UnKnown UnKnown false true XML 30 R5.xml IDEA: Unaudited Consolidated Statements of Income 1.0.0.3 false Unaudited Consolidated Statements of Income (USD $) In Millions, except Per Share data false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 3 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 4 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 3 Revenues: 1 us-gaap_RevenuesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 4 Product sales 2 us-gaap_SalesRevenueGoodsNet us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 558400000 558.4 false false 2 true true 705700000 705.7 false false 3 true true 1314300000 1314.3 false false 4 true true 1337400000 1337.4 false false No definition available. No authoritative reference available. false 5 Royalties 2 us-gaap_RoyaltyRevenue us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 66900000 66.9 false false 2 false true 64800000 64.8 false false 3 false true 117500000 117.5 false false 4 false true 129900000 129.9 false false No definition available. No authoritative reference available. false 6 Other revenues 2 us-gaap_OtherSalesRevenueNet us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 4400000 4.4 false false 2 false true 5100000 5.1 false false 3 false true 15600000 15.6 false false 4 false true 10500000 10.5 false false No definition available. No authoritative reference available. false 7 Total revenues 2 us-gaap_Revenues us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 629700000 629.7 false false 2 false true 775600000 775.6 false false 3 false true 1447400000 1447.4 false false 4 false true 1477800000 1477.8 false false No definition available. No authoritative reference available. true 8 Costs and expenses: 1 us-gaap_CostsAndExpensesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 9 Cost of product sales 2 us-gaap_CostOfGoodsSold us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 96400000 96.4 [1] false false 2 false true 142900000 142.9 [1] false false 3 false true 180000000 180.0 [1] false false 4 false true 233200000 233.2 [1] false false No definition available. No authoritative reference available. false 10 Research and development 2 us-gaap_ResearchAndDevelopmentExpense us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 158700000 158.7 false false 2 false true 136400000 136.4 [2] false false 3 false true 344600000 344.6 false false 4 false true 248200000 248.2 [2] false false No definition available. No authoritative reference available. false 11 Selling, general and administrative 2 us-gaap_SellingGeneralAndAdministrativeExpense us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 334700000 334.7 [1] false false 2 false true 437700000 437.7 [1],[2] false false 3 false true 653300000 653.3 [1] false false 4 false true 782400000 782.4 [1],[2] false false No definition available. No authoritative reference available. false 12 In-process R&D charge 2 us-gaap_ResearchAndDevelopmentInProcess us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true 135000000 135.0 false false 3 false true 0 0 false false 4 false true 135000000 135.0 false false No definition available. No authoritative reference available. false 13 Gain on sale of product rights 2 us-gaap_GainLossOnDispositionOfIntangibleAssets us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 false false 2 false true -9100000 -9.1 false false 3 false true 0 0 false false 4 false true -16700000 -16.7 false false No definition available. No authoritative reference available. false 14 Reorganization costs 2 us-gaap_ReorganizationItems us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 2900000 2.9 false false 2 false true 0 0 false false 3 false true 5100000 5.1 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 15 Integration and acquisition costs 2 us-gaap_BusinessCombinationAcquisitionRelatedCosts us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 2300000 2.3 false false 2 false true 0 0 false false 3 false true 3800000 3.8 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 16 Total operating expenses 2 us-gaap_OperatingExpenses us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 595000000 595.0 false false 2 false true 842900000 842.9 false false 3 false true 1186800000 1186.8 false false 4 false true 1382100000 1382.1 false false No definition available. No authoritative reference available. true 17 Operating income/(loss) 1 us-gaap_OperatingIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 34700000 34.7 false false 2 false true -67300000 -67.3 false false 3 false true 260600000 260.6 false false 4 false true 95700000 95.7 false false No definition available. No authoritative reference available. true 18 Interest income 1 us-gaap_InterestIncomeDepositsWithFinancialInstitutions us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 600000 0.6 false false 2 false true 6500000 6.5 false false 3 false true 1300000 1.3 false false 4 false true 19200000 19.2 false false No definition available. No authoritative reference available. false 19 Interest expense 1 shpgf_InterestExpenseNonOperating shpgf false debit duration monetary Interest expense from operating activities of the business. This element represents expenses on borrowed funds and facilities... false false false false false false false false false 1 false true -10100000 -10.1 false false 2 false true -16800000 -16.8 false false 3 false true -21200000 -21.2 false false 4 false true -34100000 -34.1 false false Interest expense from operating activities of the business. This element represents expenses on borrowed funds and facilities as well as other non operating interest expenses. No authoritative reference available. false 20 Other income, net 1 us-gaap_OtherNonoperatingIncomeExpense us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 4700000 4.7 false false 2 false true 700000 0.7 false false 3 false true 54900000 54.9 false false 4 false true 13400000 13.4 false false No definition available. No authoritative reference available. false 21 Total other income/(expenses), net 1 us-gaap_NonoperatingIncomeExpense us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -4800000 -4.8 false false 2 false true -9600000 -9.6 false false 3 false true 35000000 35.0 false false 4 false true -1500000 -1.5 false false No definition available. No authoritative reference available. true 22 Income/(loss) from continuing operations before income taxes and equity in earnings /(losses) of equity method investees 1 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 29900000 29.9 false false 2 false true -76900000 -76.9 false false 3 false true 295600000 295.6 false false 4 false true 94200000 94.2 false false No definition available. No authoritative reference available. true 23 Income taxes 1 us-gaap_IncomeTaxExpenseBenefit us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 23400000 23.4 false false 2 false true -200000 -0.2 false false 3 false true -26100000 -26.1 false false 4 false true -44300000 -44.3 false false No definition available. No authoritative reference available. false 24 Equity in earnings/(losses) of equity method investees, net of taxes 1 us-gaap_IncomeLossFromEquityMethodInvestments us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 500000 0.5 false false 2 false true -1900000 -1.9 false false 3 false true 400000 0.4 false false 4 false true -300000 -0.3 false false No definition available. No authoritative reference available. false 25 Income/(loss) from continuing operations, net of tax 1 us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 53800000 53.8 false false 2 false true -79000000 -79.0 false false 3 false true 269900000 269.9 false false 4 false true 49600000 49.6 false false No definition available. No authoritative reference available. true 26 Loss from discontinued operations net of income tax 1 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -9800000 -9.8 false false 2 false true 0 0 false false 3 false true -12400000 -12.4 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 27 Net income/(loss) 1 us-gaap_ProfitLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 44000000 44.0 false false 2 false true -79000000 -79.0 false false 3 false true 257500000 257.5 false false 4 false true 49600000 49.6 false false No definition available. No authoritative reference available. true 28 Add: Net loss attributable to the noncontrolling interest in subsidiaries 1 us-gaap_NetIncomeLossAttributableToNoncontrollingInterest us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 100000 0.1 false false 2 false true 0 0 false false 3 false true 200000 0.2 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 29 Net income/(loss) attributable to Shire plc 1 us-gaap_NetIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 44100000 44.1 false false 2 false true -79000000 -79.0 false false 3 false true 257700000 257.7 false false 4 false true 49600000 49.6 false false No definition available. No authoritative reference available. true 30 Earnings/(loss) per ordinary share - basic 1 us-gaap_EarningsPerShareBasicAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 31 Earnings/(loss) from continuing operations attributable to Shire plc shareholders 2 us-gaap_IncomeLossFromContinuingOperationsPerBasicShare us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true 0.100 0.100 false false 2 true true -0.146 -0.146 false false 3 true true 0.500 0.500 false false 4 true true 0.091 0.091 false false No definition available. No authoritative reference available. false 32 Loss from discontinued operations attributable to Shire plc shareholders 2 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true -0.018 -0.018 false false 2 true true 0 0 false false 3 true true -0.023 -0.023 false false 4 true true 0 0 false false No definition available. No authoritative reference available. false 33 Earnings/(loss) per ordinary share attributable to Shire plc shareholders - basic 2 us-gaap_EarningsPerShareBasic us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true 0.082 0.082 false false 2 true true -0.146 -0.146 false false 3 true true 0.477 0.477 false false 4 true true 0.091 0.091 false false No definition available. No authoritative reference available. true 34 Earnings/(loss) per ordinary share - diluted 1 us-gaap_EarningsPerShareDilutedAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 35 Earnings/(loss) from continuing operations attributable to Shire plc shareholders 2 us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true 0.099 0.099 false false 2 true true -0.146 -0.146 false false 3 true true 0.496 0.496 false false 4 true true 0.082 0.082 false false No definition available. No authoritative reference available. false 36 Loss from discontinued operations attributable to Shire plc shareholders 2 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true -0.018 -0.018 false false 2 true true 0 0 false false 3 true true -0.023 -0.023 false false 4 true true 0 0 false false No definition available. No authoritative reference available. false 37 Earnings/(loss) per ordinary share attributable to Shire plc shareholders - diluted 2 us-gaap_EarningsPerShareDiluted us-gaap true na duration decimal No definition available. false false false false false false false false true 1 true true 0.081 0.081 false false 2 true true -0.146 -0.146 false false 3 true true 0.473 0.473 false false 4 true true 0.082 0.082 false false No definition available. No authoritative reference available. true 38 Weighted average number of shares (millions): 1 us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 39 Basic 2 us-gaap_WeightedAverageNumberOfSharesIssuedBasic us-gaap true na duration shares No definition available. false false false false false false false false false 1 false true 539900000 539.9 false false 2 false true 542500000 542.5 false false 3 false true 539700000 539.7 false false 4 false true 543700000 543.7 false false No definition available. No authoritative reference available. false 40 Diluted 2 us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding us-gaap true na duration shares No definition available. false false false false false false false false false 1 false true 543400000 543.4 false false 2 false true 542500000 542.5 false false 3 false true 545000000 545.0 false false 4 false true 579600000 579.6 false false No definition available. No authoritative reference available. false 41 Amounts attributable to Shire plc shareholders 1 us-gaap_IncomeAmountsAttributableToReportingEntityDisclosuresAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false 2 false false 0 0 false false 3 false false 0 0 false false 4 false false 0 0 false false No definition available. false 42 Income from continuing operations, net of tax 2 us-gaap_IncomeLossFromContinuingOperations us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 53900000 53.9 false false 2 false true -79000000 -79.0 false false 3 false true 270100000 270.1 false false 4 false true 49600000 49.6 false false No definition available. No authoritative reference available. false 43 Loss from discontinued operations, net of tax 2 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true -9800000 -9.8 false false 2 false true 0 0 false false 3 false true -12400000 -12.4 false false 4 false true 0 0 false false No definition available. No authoritative reference available. false 44 Net income/(loss) attributable to Shire plc 2 us-gaap_NetIncomeLoss us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 true true 44100000 44.1 false false 2 true true -79000000 -79.0 false false 3 true true 257700000 257.7 false false 4 true true 49600000 49.6 false false No definition available. No authoritative reference available. true 1 Cost of product sales includes amortization of intangible assets relating to favorable manufacturing contracts of $0.4 million for the three months to June 30, 2009 (2008: $0.4 million) and $0.9 million for the six months to June 30, 2009 (2008: $0.9 million). Selling, general and administrative costs include amortization and impairment charges of intangible assets relating to intellectual property rights acquired of $34.3 million for the three months to June 30, 2009 (2008: $121.4 million) and $66.8 million for the six months to June 30, 2009 (2008: $152.3 million). 2 Costs of $8.9 million and $19.1 million, predominantly relating to certain Medical Affairs costs related to promotional & marketing activities, have been reclassified from Research and development costs to Selling, general and administrative costs for the three and six months to June 30, 2008 respectively. false 4 42 false HundredThousands HundredThousands Hundreds false true XML 31 R23.xml IDEA: Other intangible assets, net 1.0.0.3 false Other intangible assets, net false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Other intangible assets, net 1 us-gaap_IntangibleAssetsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>12.        Other intangible assets, net</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2009 </t d><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left">Intellectual property rights acquired</td><td height="17" width="120" align="right">&# 160;</td><td height="17" width="120" align="right"> </td></tr><tr><td height="17" width="444" align="left">Currently marketed products</td><td height="17" width="120" align="right">2,336.6 </td><td height="17" width="120" align="right">2,253.2 </td></tr><tr><td height="17" width="444" align="left">IPR&D</td><td height="17" width="120" align="right">5.5 </td><td height="17" width="120" align="right">-  </td></tr><tr><td height="17" width="444" align="left">Favorable manufacturing contracts</td><td height="17" width="120" align="right">& lt;font size="2">8.7 </td><td height="17" width="120" align="right">8.7 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2,350.8 </td><td height="17" width="120" align="right">2,261.9 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right"><f ont size="2"> </td><td height="17" width="120" align="right"> </td></tr><tr><td height="17" width="444" align="left">Less: Accumulated amortization</td><td height="17" width="120" align="right">(504.6)</td><td height="17" width="120" align="right">(437.0)</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">1,846.2 </td><td height="17" width="120" align="right">1,824.9 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">________________</td><td height="17" width="120" align="right">________________</td></tr></table></div><div> Intellectual property rights relate to currently marketed products and IPR&D for those acquired products which have not yet obtained regulatory approval; following the introduction of SFAS No. 141(R) IPR&D acquired in a business combination is capitalized as an indefinite lived intangible asset. At June 30, 2009 the net book value of these intellectual property rights allocated to the Specialty Pharmaceuticals opera ting segment was $1,282.8 million (December 31, 2008: $1,244.9 million) and in the Human Genetic Therapies operating segment was $562.6 million (December 31, 2008: $579.3 million). The increase in the net book value of other intangible assets for the six months to June 30, 2009 is shown in the table below: </div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="549" align="left"> </td><td height="17" width="149" align="right">Other intangible</td></tr><tr><td height="17" width="549" align="left"> </td><td height="17" width="149" align="right">assets</td></tr><tr><td height="17" width="549" align="left">  </td><td height="17" width="149" align="right">$’M</td></tr><tr><td height="11" width="549" align="right"> </td><td height="11" width="149" align="left"> </td></tr><tr><td height="17" width="549" align="left">As at January 1, 2009</td><td height="17" width="149" align="right">1,824.9 </td></tr><tr><td height="17" width="549" align="left">Acquisitions</td><td height="17" width="149" align="right">79.2 </td></tr><tr><td height="17" width="549" align="left">Amortization charged </td><td height="17" width="149" align="right">(67.4)</td></tr><tr><td height="17" width="549" align="left">Foreign currency translation</td><td height="17" width="149" align="right">9.5 </td></tr><tr><td height="17" width="549" align="right"> </td><td height="17" width="149" align="right">________________</td></tr><tr><td height="17" width="549" align="left">As at June 30, 2009</td><td height="17" width="149" align="right">1,846.2 </td></tr><tr><td height="17" width="549" align="right"> </td><td height="17" width="149" align="right">________________</td></tr></table>& lt;/div><div> During the six months to June 30, 2009 the Company acquired intangible assets totaling $79.2 million being $78.5 million for EQUASYM IR and XL for the treatment of ADHD ($73.0 million for currently marketed products and $5.5 million for IPR&D) and $0.7 million for FIRAZYR for the treatment of acute HAE in the European Union (“EU”) (acquired through the Jerini business combination). The weighted average amortization period for acquired currently marketed products is 13 years. Following the introduction of SFAS No. 141(R) intellectual property rights relating to IPR&D acquired in a business combination are considered indefinite lived until the completion or abandonment of the associated research and development (“R&D”) efforts. Once the R&D efforts are completed the useful life of the relevant assets will be determined. Management estimates that the ann ual amortization charge in respect of intangible assets held at June 30, 2009 will be approximately $142 million for each of the five years to June 30, 2014. Estimated amortization expense can be affected by various factors including future acquisitions, disposals of product rights, regulatory approval and subsequent amortization of the acquired IPR&D projects, foreign exchange movements and the technological advancement and regulatory approval of competitor products.</div></body></html> 12.        Other intangible assets, net June 30,December false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 32 defnref.xml IDEA: XBRL DOCUMENT No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. 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No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Sum of the carrying amount for a classified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs and the carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also includes assets not individually reported in the financial statements, or not separately disclosed in notes. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Increase in noncontrolling interest balance from capital contributions attributable to noncontrolling interest holders. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The weighted average cost of common stock purchased by the Employee Share Ownership Trust (ESOT) during the period. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. 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No authoritative reference available. No authoritative reference available. Represents disclosure of the amount of distributions or other returns of capital from investments accounted for under the equity method of accounting. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Describes in-process R&D activities for costs assigned to identifiable intangible assets of an acquired entity to be used in the research and development activities of the combined enterprise. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Description of integration and acquisitions costs incurred during the period. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. 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No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. 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No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. Interest expense from operating activities of the business. This element represents expenses on borrowed funds and facilities as well as other non operating interest expenses. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. This element may be used as a single block of text to encapsulate the entire disclosure for other current liabilities including data and tables. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The non-cash increase in long term debt during the period on entering into certain building finance obligations. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. The net change during the reporting period in accrual for sales deductions. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. No authoritative reference available. 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XML 33 R21.xml IDEA: Prepaid expenses and other current assets 1.0.0.3 false Prepaid expenses and other current assets false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Prepaid expenses and other current assets 1 us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>10.        Prepaid expenses and other current assets</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">June 30,</td><td height="17" width="120" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">2009 </f ont></td><td height="17" width="120" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">$’M</td><td height="17" width="120" align="right"> $’M</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr><tr><td height="17" width="444" align="left">Prepaid expenses</td><td height="17" width="120" align="right">37.9 </f ont></td><td height="17" width="120" align="right">47.6 </td></tr><tr><td height="17" width="444" align="left">Income tax receivable</td><td height="17" width="120" align="right">33.2 </td><td height="17" width="120" align="right">33.2 </td></tr><tr><td height="17" width="444" align="left">Value added taxes receivable</td><td height="17" width="120" align="right">59.5 </td><td height="17" width="120" align="right">19.3 </td></tr><tr><td height="17" width="444" align="left">Supplemental Executive Retirement Plan (“SERP”) investment</td>< td height="17" width="120" align="right">7.0 </td><td height="17" width="120" align="right">7.2 </td></tr><tr><td height="17" width="444" align="left">Other current assets</td><td height="17" width="120" align="right">36.7 </td><td height="17" width="120" align="right">34.1 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr><tr><td height="17" width="444" align="left"> </td><td hei ght="17" width="120" align="right">174.3 </td><td height="17" width="120" align="right">141.4 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="120" align="right">______________</td><td height="17" width="120" align="right">____________</td></tr></table></div></body></html> 10.        Prepaid expenses and other current assets June 30,December false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 34 R13.xml IDEA: Business combinations 1.0.0.3 false Business combinations false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Business combinations 1 us-gaap_BusinessCombinationDisclosureTextBlock us-gaap true na duration string No definition available. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>2.        Business combinations EQUASYM IR and XL On March 31, 2009 the Company acquired the worldwide rights (excluding the US, Canada and Barbados) to EQUASYM IR and XL for the treatment of attention deficit and hyperactivity disorder (“ADHD”) from UCB for cash consideration of $72.8 million. Included within the recognized purchase price for the acquisition is further consideration of $18.2 million, which may become payable in 2009 and 2010 if certain targets are met. This acquisition will broaden the scope of Shire’s ADHD portfolio and will facilitate immediate access to the European ADHD market as well as provide Shire the opportunity to enter additional markets around the world. The acquisition of EQUASYM IR and XL has been accounted for as a business combination in accordance with SFAS No. 141(R). The purchase price has been allocated on a preliminary basis to the currently marketed products acquired ($73.0 million), in-process research and development (“IPR&D”) ($5.5 million), other liabilities ($0.7 million) and goodwill ($13.2 million). The goodwill has been assigned to the Specialty Pharmaceuticals segment. Jerini acquisition During the third quarter of 2008, the Company launched a voluntary public takeover offer for all outstanding shares in Jerini, a German corporation, at a price of €6.25 per share. By December 31, 2008 the Company had acquired rights to 98.6% of the voting interests in Jerini for a cash consideration of $556.5 million, by (i) subscribing for new Jerini shares; (ii) acquiring voting interests through the completion of sale and purchase agreements entered into with institutional shareholders and certain members of Jerini’s Management and Supervisory Boards; and (iii) acquiring voting interests through market purchases. The acquisition added Jerini’s hereditary angioedema (“HAE”) product FIRAZYR to Shire’s portfolio. During the six months to June 30, 2009 through on-market purchases the Company acquired additional voting interests totaling 0.2% of Jerini’s issued share capital, for a cash consideration including direct acquisition costs of $2.7 million. These additional voting interests have been accounted for as step-acquisitions using the purchase method of accounting. In respect of the step acquisitions made in 2009, the Company has recognized additional goodwill of $1.7 million, intangible assets in respect of the currently marketed product of $0.7 million, and IPR&D of $0.3 million. By June 30, 2009 Shire had acquired rights to a 98.8% voting interest in Jerini for a total consideration of $559.2 million. Shire and Jerini continue to follow procedures under German law to effect the acquisition of the remaining shares. On April 24, 2009 Shire (through its wholly owned subsidiary, Shire Deutschland Investments GmbH) informed the Supervisory Board and Management Board of Jerini that it would offer €7.53 per share for the remaining shares. On June 16, 2009 the annual general meeting (“AGM”) of Jerini resolved upon the transfer of the remaining Jerini shares to Shire Deutschland Investments GmbH against an adequate cash settlement of €7.53 per share. Minority shareholders may challenge this 'squeeze out' resolution by filing legal complaints within one month of the AGM.  During the second quarter of 2009, the Management and Supervisory Board of Jer ini announced the closure of both Jerini Ophthalmic, Inc. (“JOI”) and certain other pre-clinical operations. Following this announcement the Company adjusted its preliminary purchase price allocation to recognize assumed liabilities for onerous contract costs and employee involuntary termination costs to be incurred on closure of these operations totaling $9.1 million. This adjustment to the preliminary purchase price allocation and additional goodwill recognized on the acquisition of additional voting interests during 2009 has increased the goodwill arising on the acquisition of Jerini to $158.8 million. </div></body></html> 2.        Business combinationsEQUASYM IR and XLOn March 31, 2009 the Company acquired the worldwide rights (excluding false false No definition available. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 35 R26.xml IDEA: Other non-current liabilities 1.0.0.3 false Other non-current liabilities false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Other non-current liabilities 1 shpgf_OtherNoncurrentLiabilitiesDisclosureTextBlock shpgf false na duration string This element may be used as a single block of text to encapsulate the entire disclosure for other noncurrent liabilities... false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>15.        Other non-current liabilities</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">June 30,</td><td height="17" width="121" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">2009 </ td><td height="17" width="121" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">$’M</td><td height="17" width="121" align="right"> $’M</td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr><tr><td height="19" width="444" align="left">Income taxes payable</td><td height="19" width="121" align="right">202.5 & lt;/td><td height="19" width="121" align="right">220.4 </td></tr><tr><td height="19" width="444" align="left">Deferred revenue</td><td height="19" width="121" align="right">21.2 </td><td height="19" width="121" align="right">29.5 </td></tr><tr><td height="19" width="444" align="left">Deferred rent</td><td height="19" width="121" align="right">15.3 </td><td height="19" width="121" align="right">16.1 </td></tr><tr><td height="19" width="444" align="left">Insurance provisions</td><td height="19" width="121" align="right">20.8 </f ont></td><td height="19" width="121" align="right">18.1 </td></tr><tr><td height="19" width="444" align="left">Other accrued liabilities</td><td height="19" width="121" align="right">15.2 </td><td height="19" width="121" align="right">7.2 </td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="121" align="right">275.0 </f ont></td><td height="19" width="121" align="right">291.3 </td></tr><tr><td height="11" width="444" align="right"> </td><td height="11" width="121" align="right">____________</td><td height="11" width="121" align="right">____________</td></tr></table></div></body></html> 15.        Other non-current liabilities June 30,December false false This element may be used as a single block of text to encapsulate the entire disclosure for other noncurrent liabilities including data and tables. 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M```````$```````"````"`(0`````````/\````````!#P`(`A```0````$` M_P````````$/``@"$``"``````#_`````````0\`"`(0``,````!`/\````` M```!#P#]``H``````!<`_P````$"!@`!````%P#]``H``0`!`!<`W@```/T` M"@`"````%@#?````_0`*``,````8`/\```#]``H``P`!`!L```$``-<`#`"@ M````/``.`!@`#@`^`A(`M@``````0```````````````H``$`&0`9``=``\` M`P````````$`````````[P`&````-P````H````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M`````````````````````````````````````````````````````0```/[_ M__\#````!````/[_____________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M_______________^_P``!0("```````````````````````!````X(6?\OE/ M:!"KD0@`*R>SV3````!0`````P````$````H````````@#`````$````.``` M`````````````@```+`$```3````"00``!\````(`````!B`'(` M;````/[_```%`@(```````````````````````(````"U XML 40 R25.xml IDEA: Other current liabilities 1.0.0.3 false Other current liabilities false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Other current liabilities 1 shpgf_OtherCurrentLiabilitiesDisclosureTextBlock shpgf false na duration string This element may be used as a single block of text to encapsulate the entire disclosure for other current liabilities... false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>14.        Other current liabilities</div><div><table style="border-collapse: collapse; margin-top: 20px;"><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">June 30,</td><td height="17" width="121" align="right">December 31,</td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">2009 </td&g t;<td height="17" width="121" align="right">2008 </td></tr><tr><td height="17" width="444" align="left"> </td><td height="17" width="121" align="right">$’M</td><td height="17" width="121" align="right"> $’M</td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr><tr><td height="19" width="444" align="left">Income taxes payable</td><td height="19" width="121" align="right">7.1 </t d><td height="19" width="121" align="right">25.8 </td></tr><tr><td height="19" width="444" align="left">Value added taxes</td><td height="19" width="121" align="right">7.9 </td><td height="19" width="121" align="right">4.4 </td></tr><tr><td height="19" width="444" align="left">Derivative financial instruments</td><td height="19" width="121" align="right">9.3 </td><td height="19" width="121" align="right">46.9 </td></tr><tr><td height="19" width="444" align="left">Other accrued liabilities</td><td height="19" width="121" align="right">38.1  </td><td height="19" width="121" align="right">27.2 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr><tr><td height="19" width="444" align="left"> </td><td height="19" width="121" align="right">62.4 </td><td height="19" width="121" align="right">104.3 </td></tr><tr><td height="11" width="444" align="left"> </td><td height="11" width="121" align="right">_____________</td><td height="11" width="121" align="right">_____________</td></tr></table></div></body></html> 14.        Other current liabilities June 30,December false false This element may be used as a single block of text to encapsulate the entire disclosure for other current liabilities including data and tables. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true XML 41 R7.xml IDEA: Unaudited Consolidated Statement of Changes in Shareholders' Equity 1.0.0.3 true Unaudited Consolidated Statement of Changes in Shareholders' Equity (USD $) In Millions false 1 $ true false false false Common stock us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_CommonStockMember us-gaap_StatementEquityComponentsAxis explicitMember shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 2 $ true false false false Common stock units us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_CommonClassAMember us-gaap_StatementEquityComponentsAxis explicitMember shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 3 $ true false false false Additional paid-in capital us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_AdditionalPaidInCapitalMember us-gaap_StatementEquityComponentsAxis explicitMember USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 4 $ true false false false Treasury stock us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_TreasuryStockMember us-gaap_StatementEquityComponentsAxis explicitMember USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 5 $ true false false false Accumulated other comprehensive income us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_AccumulatedOtherComprehensiveIncomeMember us-gaap_StatementEquityComponentsAxis explicitMember USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 6 $ true false false false Accumulated deficit us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_RetainedEarningsMember us-gaap_StatementEquityComponentsAxis explicitMember USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 7 $ true false false false Non-controlling interest in subsidiaries us-gaap_StatementEquityComponentsAxis xbrldi http://xbrl.org/2006/xbrldi us-gaap_NoncontrollingInterestMember us-gaap_StatementEquityComponentsAxis explicitMember USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 false 8 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 6 Common stock number of shares, beginning balance at Dec. 31, 2008 3 us-gaap_SharesIssued us-gaap true na instant shares No definition available. false false false true false false true false false 1 false false 0 0 true false 2 false true 560200000 560.2 true false 3 false false 0 0 true false 4 false false 0 0 true false 5 false false 0 0 true false 6 false false 0 0 true false 7 false false 0 0 true false 8 false false 0 0 false false No definition available. No authoritative reference available. false 5 Total equity, Beginning Balance at Dec. 31, 2008 3 us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest us-gaap true credit instant monetary No definition available. false false false true false false true false false 1 true true 55500000 55.5 true false 2 false false 0 0 true false 3 true true 2594600000 2594.6 true false 4 true true -397200000 -397.2 true false 5 true true 97000000 97.0 true false 6 true true -1051700000 -1051.7 true false 7 true true 300000 0.3 true false 8 true true 1298500000 1298.5 false false No definition available. 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No authoritative reference available. false 12 Shares purchased by the Employee Share Ownership Trust ("ESOT") 3 shpgf_SharesPurchasedDuringPeriodByESOT shpgf false debit duration monetary The weighted average cost of common stock purchased by the Employee Share Ownership Trust (ESOT) during the period. false false false false false false false false false 1 false true 0 0 true false 2 false true 0 0 true false 3 false true 0 0 true false 4 false true -1000000 -1.0 true false 5 false true 0 0 true false 6 false true 0 0 true false 7 false true 0 0 true false 8 false true -1000000 -1.0 false false The weighted average cost of common stock purchased by the Employee Share Ownership Trust (ESOT) during the period. No authoritative reference available. false 13 Shares released by Employee Share Ownership Trust ("ESOT") to satisfy exercise of stock options 3 shpgf_SharesReleasedDuringPeriodByESOT shpgf false debit duration monetary The cost of common stock released by the Employee Share Ownership Trust (ESOT) during the period in order to satisfy the... false false false false false false false false false 1 false true 0 0 true false 2 false true 0 0 true false 3 false true 0 0 true false 4 false true 7600000 7.6 true false 5 false true 0 0 true false 6 false true -6800000 -6.8 true false 7 false true 0 0 true false 8 false true 800000 0.8 false false The cost of common stock released by the Employee Share Ownership Trust (ESOT) during the period in order to satisfy the exercise of employee stock options. No authoritative reference available. false 14 Unrealized holding gain/(loss) on available-for-sale securities, (net of taxes of $nil, $nil, $nil and $nil) 3 us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax us-gaap true credit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 true false 2 false true 0 0 true false 3 false true 0 0 true false 4 false true 0 0 true false 5 false true 11300000 11.3 true false 6 false true 0 0 true false 7 false true 0 0 true false 8 false true 11300000 11.3 false false No definition available. No authoritative reference available. false 15 Capital contribution attributable to noncontrolling interest in Jerini AG ("Jerini") 3 shpgf_MinorityInterestIncreaseFromCapitalContributionsToNoncontrollingInterestHolders shpgf false credit duration monetary Increase in noncontrolling interest balance from capital contributions attributable to noncontrolling interest holders. false false false false false false false false false 1 false true 0 0 true false 2 false true 0 0 true false 3 false true 0 0 true false 4 false true 0 0 true false 5 false true 0 0 true false 6 false true 0 0 true false 7 false true 200000 0.2 true false 8 false true 200000 0.2 false false Increase in noncontrolling interest balance from capital contributions attributable to noncontrolling interest holders. No authoritative reference available. false 16 Dividends 3 us-gaap_DividendsCommonStockCash us-gaap true debit duration monetary No definition available. false false false false false false false false false 1 false true 0 0 true false 2 false true 0 0 true false 3 false true 0 0 true false 4 false true 0 0 true false 5 false true 0 0 true false 6 false true -43000000 -43.0 [1] true false 7 false true 0 0 true false 8 false true -43000000 -43.0 false false No definition available. No authoritative reference available. false 17 Total equity, Ending Balance at Jun. 30, 2009 3 us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest us-gaap true credit instant monetary No definition available. false false false true false false false true false 1 true true 55500000 55.5 true false 2 false false 0 0 true false 3 true true 2628000000 2628.0 true false 4 true true -390600000 -390.6 true false 5 true true 119700000 119.7 true false 6 true true -843800000 -843.8 true false 7 true true 300000 0.3 true false 8 true true 1569100000 1569.1 false false No definition available. No authoritative reference available. false 18 Common stock number of shares, ending balance at Jun. 30, 2009 3 us-gaap_SharesIssued us-gaap true na instant shares No definition available. false false false true false false false true false 1 false false 0 0 true false 2 false true 560300000 560.3 true false 3 false false 0 0 true false 4 false false 0 0 true false 5 false false 0 0 true false 6 false false 0 0 true false 7 false false 0 0 true false 8 false false 0 0 false false No definition available. No authoritative reference available. false 1 Dividends per share. During the six months to June 30, 2009 Shire plc declared and paid dividends of 7.76 US cents per ordinary share (equivalent to 23.28 US cents per American Depositary Share) totaling $43.0 million. false 8 14 false HundredThousands HundredThousands UnKnown false true XML 42 R17.xml IDEA: Intergration and Acquisition costs 1.0.0.3 false Intergration and Acquisition costs false 1 $ false false EPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 2 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 0 shpgf_NotesToTheConsolidatedFinancialStatementsAbstract shpgf false na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Intergration and Acquisition costs 1 shpgf_IntegrationAndAcquisitionCostsTestBlock shpgf false na duration string Description of integration and acquisitions costs incurred during the period. false false false false false false false false false 1 false false 0 0 <html><head><meta content="text/html; charset=utf-8" /></head><body><div>6.        Integration and acquisition costs Integration costs of $2.3 million (2008: $nil), primarily relating to the integration of Jerini into Shire, were incurred in the six months to June 30, 2009. Acquisition costs of $1.5 million (2008: $nil), primarily relating to direct acquisition costs and changes in the fair value of contingent consideration recognized on the acquisition of EQUASYM, were incurred in the six months to June 30, 2009.</div></body></html> 6.        Integration and acquisition costsIntegration costs of $2.3 million (2008: $nil), primarily relating to the false false Description of integration and acquisitions costs incurred during the period. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true -----END PRIVACY-ENHANCED MESSAGE-----