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Segmental Reporting
 3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Segment Reporting [Abstract]    
Segment Reporting Disclosure

17.       Segmental reporting

 

For the three months ended March 31, 2013 Shire's internal financial reporting is in line with its existing business unit and management reporting structure. The Company has three business units and three reportable segments: SP, HGT and RM. The SP, HGT and RM reportable segments represent the Company's revenues and costs for currently promoted and sold products, together with the costs of developing products for future commercialization. 'All Other' has been included in the table below in order to reconcile the three 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 or allocable to the segments have been separately disclosed.

On May 2, 2013 Flemming Ornskov, Chief Executive Officer, announced that there would be a re-alignment of the Company's business structure to drive future growth and innovation. The Company is continuing to evaluate the timing and impact that this re-alignment will have on its reportable segments.

 SPHGTRMAll OtherTotal
3 months to March 31, 2013$’M$’M$’M$’M$’M
 _______________________________________________________
Product sales746.6351.618.5- 1,116.7
Royalties25.5- - 13.038.5
Other revenues6.50.2- - 6.7
 _________________________________________________________
Total revenues778.6351.818.513.01,161.9
 _________________________________________________________
      
Cost of product sales(1)85.861.68.5- 155.9
Research and development(1)147.469.67.2- 224.2
Selling, general and administrative(1)257.7105.647.827.6438.7
Goodwill impairment charge- - 198.9 198.9
Gain on sale of product rights(6.5)- - - (6.5)
Reorganization costs- - - 17.517.5
Integration and acquisition costs2.01.30.8-4.1
 ___________________________________________________________
Total operating expenses486.4238.1263.245.11,032.8
 ___________________________________________________________
Operating income/(loss)292.2113.7(244.7)(32.1)129.1
 ___________________________________________________________
      
Total assets2,388.72,200.7946.92,049.37,585.6
Long-lived assets(2)125.8691.044.392.8953.9
Capital expenditure on long-lived assets(2)12.69.39.36.938.1
 _________________________________________________________
 SPHGTRMAll OtherTotal
3 months to March 31, 2012$’M$’M$’M$’M$’M
 _______________________________________________________
Product sales706.7351.448.8- 1,106.9
Royalties42.4- - 13.956.3
Other revenues8.30.3- -8.6
 _________________________________________________________
Total revenues757.4351.748.813.91,171.8
 _________________________________________________________
      
Cost of product sales(1)87.161.310.0- 158.4
Research and development(1)131.086.33.0- 220.3
Selling, general and administrative(1)300.1104.441.753.8500.0
Gain on sale of product rights(7.2)- - - (7.2)
Integration and acquisition costs1.6- 3.7- 5.3
 ___________________________________________________________
Total operating expenses512.6252.058.453.8876.8
 ___________________________________________________________
Operating income/(loss)244.899.7(9.6)(39.9)295.0
 ___________________________________________________________
      
Total assets2,463.31,917.9961.51,375.66,718.3
Long-lived assets(2)126.3712.123.261.7923.3
Capital expenditure on long-lived assets(2)2.113.00.12.317.5
 _________________________________________________________

(1) Depreciation from manufacturing plants ($7.2 million) and amortization of favorable manufacturing contracts ($0.2 million) is included in Cost of product sales; depreciation of research and development assets ($6.4 million) is included in Research and development; and all other depreciation, amortization and impairment charges ($59.2 million) is included in Selling, general and administrative.

(2) Long-lived assets comprise all non-current assets (excluding goodwill and other intangible assets, deferred contingent consideration assets, deferred tax assets, investments, income tax receivable and financial instruments).