Accounts Payable and Accrued Expenses

9 Months Ended

Sep. 30, 2013

Accounts Payable and Accrued Liabilities, Current [Abstract]

Accounts Payable and Accrued Expenses Disclosure

9.       Accounts payable and accrued expenses

	September 30,	December 31,
	2013	2012
	$’M	$’M
	________________	________________
Trade accounts payable and accrued purchases	187.8	208.1
Accrued rebates – Medicaid	511.7	455.6
Accrued rebates – Managed care	235.4	184.9
Sales return reserve	95.3	90.5
Accrued bonuses	101.6	109.0
Accrued employee compensation and benefits payable	89.1	64.5
R&D accruals	79.4	73.5
Provisions for litigation losses and other claims	78.3	118.2
Other accrued expenses	203.0	197.2
	________________	________________
	1,581.6	1,501.5
	________________	________________