Donald E. Kieso - Intermediate Accounting: IFRS Edition
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Specimen Financial Statements: Marks and Spencer Group plc
| 53 weeks ended 2 April 2016 | 52 weeks ended 28 March 2015 | ||||||
| Notes | Underlying m | Non-underlying m | Total m | Underlying m | Non-underlying m | Total m | |
| Revenue | 2, 3 | 10,555.4 | 10,555.4 | 10,311.4 | 10,311.4 | ||
| Operating profit | 2, 3, 5 | 784.9 | (200.8) | 584.1 | 762.5 | (61.2) | 701.3 |
| Finance income | 21.1 | 21.1 | 15.5 | 15.5 | |||
| Finance costs | (116.4) | (116.4) | (116.8) | (116.8) | |||
| Profit before tax | 4, 5 | 689.6 | (200.8) | 488.8 | 661.2 | (61.2) | 600.0 |
| Income tax expense | (118.8) | 34.4 | (84.4) | (124.8) | 6.5 | (118.3) | |
| Profit for the year | 570.8 | (166.4) | 404.4 | 536.4 | (54.7) | 481.7 | |
| Attributable to: | |||||||
| Owners of the parent | 573.3 | (166.4) | 406.9 | 541.2 | (54.7) | 486.5 | |
| Non-controlling interests | (2.5) | (2.5) | (4.8) | (4.8) | |||
| 570.8 | (166.4) | 404.4 | 536.4 | (54.7) | 481.7 | ||
| Basic earnings per share | 35.0p | 24.9p | 33.1p | 29.7p | |||
| Diluted earnings per share | 34.9p | 24.8p | 32.9p | 29.5p |
| Notes | 53 weeks ended 2 April 2016 m | 52 weeks ended 28 March 2015 m | |
| Profit for the year | 404.4 | 481.7 | |
| Other comprehensive income: | |||
| Items that will not be reclassified to profit or loss | |||
| Remeasurements of retirement benefit schemes | 346.2 | 193.7 | |
| Tax charge on items that will not be reclassified | (45.6) | (40.2) | |
| 300.6 | 153.5 | ||
| Items that will be reclassified subsequently to profit or loss | |||
| Foreign currency translation differences | 7.3 | (7.5) | |
| Cash flow hedges and net investment hedges | |||
| fair value movements recognised in other comprehensive income | (30.1) | 221.2 | |
| reclassified and reported in profit or loss | (22.1) | (60.0) | |
| amount recognised in inventories | 5.9 | (21.6) | |
| Tax credit/(charge) on cash flow hedges and net investment hedges | 6.5 | (21.2) | |
| (32.5) | 110.9 | ||
| Other comprehensive income for the year, net of tax | 268.1 | 264.4 | |
| Total comprehensive income for the year | 672.5 | 746.1 | |
| Attributable to: | |||
| Owners of the parent | 675.0 | 750.9 | |
| Non-controlling interests | (2.5) | (4.8) | |
| 672.5 | 746.1 |
The accompanying notes, which are an integral part of these consolidated financial statements, are included in Marks and Spencer's 2016 annual report, available in the Corporate Site section of the company's website, http://www.marksandspencer.com/.
| Notes | As at 2 April 2016 m | As at 28 March 2015 m | |
| Assets | |||
| Non-current assets | |||
| Intangible assets | 802.8 | 858.2 | |
| Property, plant and equipment | 5,027.1 | 5,031.1 | |
| Investment property | 15.5 | 15.6 | |
| Investment in joint ventures | 6.9 | 12.2 | |
| Other financial assets | 3.0 | 3.0 | |
| Retirement benefit asset | 851.0 | 460.7 | |
| Trade and other receivables | 234.7 | 283.3 | |
| Derivative financial instruments | 74.0 | 75.8 | |
| Deferred tax assets | 1.2 | ||
| 7,015.0 | 6,741.1 | ||
| Current assets | |||
| Inventories | 799.9 | 797.8 | |
| Other financial assets | 19.1 | 11.6 | |
| Trade and other receivables | 321.1 | 321.8 | |
| Derivative financial instruments | 72.1 | 117.9 | |
| Current tax assets | 1.6 | ||
| Cash and cash equivalents | 247.6 | 205.9 | |
| 1,461.4 | 1,455.0 | ||
| Total assets | 8,476.4 | 8,196.1 | |
| Liabilities | |||
| Current liabilities | |||
| Trade and other payables | 1,617.7 | 1,642.4 | |
| Partnership liability to the Marks & Spencer UK Pension Scheme | 71.9 | 71.9 | |
| Borrowings and other financial liabilities | 297.5 | 279.4 | |
| Derivative financial instruments | 28.5 | 7.7 | |
| Provisions | 14.0 | 46.2 | |
| Current tax liabilities | 75.2 | 64.0 | |
| 2,104.8 | 2,111.6 | ||
| Non-current liabilities | |||
| Retirement benefit deficit | 26.9 | 11.7 | |
| Trade and other payables | 353.0 | 319.7 | |
| Partnership liability to the Marks & Spencer UK Pension Scheme | 383.8 | 441.0 | |
| Borrowings and other financial liabilities | 1,774.7 | 1,745.9 | |
| Derivative financial instruments | 0.2 | 20.0 | |
| Provisions | 52.0 | 32.1 | |
| Deferred tax liabilities | 337.6 | 315.3 | |
| 2,928.2 | 2,885.7 | ||
| Total liabilities | 5,033.0 | 4,997.3 | |
| Net assets | 3,443.4 | 3,198.8 | |
| Equity | |||
| Issued share capital | 405.8 | 412.0 | |
| Share premium account | 411.3 | 392.4 | |
| Capital redemption reserve | 2,210.5 | 2,202.6 | |
| Hedging reserve | 32.3 | 64.3 | |
| Other reserve | (6,542.2) | (6,542.2) | |
| Retained earnings | 6,927.5 | 6,670.5 | |
| Total shareholders' equity | 3,445.2 | 3,199.6 | |
| Non-controlling interests in equity | (1.8) | (0.8) | |
| Total equity | 3,443.4 | 3,198.8 |
The financial statements were approved by the Board and authorised for issue on 24 May 2016. The financial statements also comprise the notes on pages 90 to 125.
Steve Rowe Chief Executive Officer
Helen Weir Chief Finance Officer
| Ordinary share capital m | Share premium account m | Capital redemption reserve m | Hedging reserve m |
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