Accruals and deferred income Accruals and deferred income after one year Accruals and deferred income within one year Minority interests arising on acquisitions of subsidiary undertakings Actuarial gains (losses) recognised in pension schemes Adjustment for higher (lower) tax rates on overseas earnings Adjustment increase (decrease) in respect of previous years Administration and support Aggregate depreciation on fixtures, fittings, tools and equipment, on historical cost basis Aggregate depreciation on investment properties, on historical cost basis Aggregate depreciation on land and buildings, on historical cost basis Depreciation charge for the period on leased assets included in fixtures, fittings, tools and equipment Depreciation charge for the period on leased assets included in plant and machinery Depreciation charge for the period on leased assets included in tangible fixed assets Aggregate depreciation on plant and machinery, on historical cost basis Aggregate depreciation on tangible assets, on historical cost basis Amortisation and impairment, concessions, patents, licences, trade marks and similar Amortisation and impairment, development costs Amortisation of positive goodwill Amortisation and impairment, intangible fixed assets Amortisation and impairment, negative goodwill Amortisation and impairment, goodwill Amortisation and impairment, other intangible fixed assets Amount by which tax on profit on ordinary activities is lower (higher) than tax calculated at standard Irish rate Exceptional item gain (loss) Amounts owed to participating interests after one year Amounts owed to participating interests within one year Amounts recoverable on contracts after one year Amounts recoverable on contracts within one year Audit work fees Average number of employees Balance sheet Bank loans after one year Bank loans and overdrafts within one year Bank overdrafts Bank overdrafts, end of period Bank overdrafts, beginning of period Bills of exchange after one year Bills of exchange within one year Called up share capital Share capital Authorised Capital allowances in excess of depreciation Capital commitments Total capital commitments contracted for Capital element of finance leases and hire purchase contracts Capital and reserves Capitalised finance costs included in tangible fixed assets Cash at bank and in hand Cash at bank and in hand, end of period Cash at bank and in hand, beginning of period Effects of exchange differences on cash inflow (outflow) Cash flow statement Cash Certificates of deposit, Irish Certificates of deposit, overseas Charges for share-related awards Capital and other commitments Commitments under non-cancellable operating leases Commitments under non-cancellable operating leases, land and buildings Commitments under non-cancellable operating leases, other items Company contributions to money purchase schemes Comparable amounts on historical cost basis, fixtures, fittings, tools and equipment Comparable amounts on historical cost basis, investment properties Comparable amounts on historical cost basis, land and buildings Comparable amounts on historical cost basis, plant and machinery Comparable amounts on historical cost basis, tangible fixed assets Compensation for loss of office Concessions, patents, licences, trade marks and similar Concessions, patents, licences, trade marks and similar, additions Concessions, patents, licences, trade marks and similar, aggregate amortisation and impairment Concessions, patents, licences, trade marks and similar, aggregate amortisation and impairment, end of period Concessions, patents, licences, trade marks and similar, aggregate amortisation and impairment, beginning of period Concessions, patents, licences, trade marks and similar, amortisation charged in period Concessions, patents, licences, trade marks and similar, amortisation credited in period Concessions, patents, licences, trade marks and similar, impairment losses adjustment to amortisation Concessions, patents, licences, trade marks and similar, amortisation, increase (decrease) from exchange adjustment Concessions, patents, licences, trade marks and similar, amortisation, increase (decrease) from transfers between items Concessions, patents, licences, trade marks and similar, amortisation on disposals Concessions, patents, licences, trade marks and similar, amortisation, reversal of past impairments Concessions, patents, licences, trade marks and similar, at cost or valuation Concessions, patents, licences, trade marks and similar, at cost or valuation, end of period Concessions, patents, licences, trade marks and similar, at cost or valuation, beginning of period Concessions, patents, licences, trade marks and similar, disposals Concessions, patents, licences, trade marks and similar, impairment losses Concessions, patents, licences, trade marks and similar, increase (decrease) from exchange adjustment Concessions, patents, licences, trade marks and similar, increase (decrease) from transfers between items Concessions, patents, licences, trade marks and similar, movements analysis Concessions, patents, licences, trade marks and similar, reversal of past impairments Consideration for shares issued Convertible debt Convertible debt, end of period Convertible debt, beginning of period Corporation tax, current asset due after one year Corporation tax, current asset due within one year Corporation tax due after one year Corporation tax due within one year Cost of fixtures, fittings, tools and equipment, on historical cost basis Cost of investment properties, on historical cost basis Cost of land and buildings, on historical cost basis Cost, loans to associates Cost, loans to subsidiaries At cost or valuation, concessions, patents, licences, trade marks and similar At cost or valuation, development costs At cost or valuation, fixtures, fittings, tools and equipment At cost or valuation, positive goodwill At cost or valuation, intangible fixed assets Cost or valuation, interests in associates Cost or valuation, interests in joint-ventures Cost or valuation, investment properties Cost or valuation at end of year Cost or valuation at beginning of year At cost or valuation, land and buildings At cost or valuation, negative goodwill At cost or valuation, goodwill At cost or valuation, other intangible fixed assets Cost or valuation, other participating interests At cost or valuation, plant and machinery Cost or valuation, shares in subsidiaries At cost or valuation, tangible fixed assets Cost or valuation, financial fixed asset investments Cost, other loans Cost of plant and machinery, on historical cost basis Cost of sales Cost of tangible assets, on historical cost basis Country in which largest group is incorporated Country in which smallest group is incorporated Creditors due after one year Creditors: amounts falling due within one year Liquid resources Current assets Date of disposal Date of valuation Debenture loans after one year Debentures, finance charges Debt due after one year Debt due after one year, end of period Debt due after one year, beginning of period Debt due after one year movements analysis Debt due within one year Debt due within one year, end of period Debt due within one year, beginning of period Debt due within one year movements analysis Debtors Debtors due after one year Debtors due within one year Increase (decrease) in debtors Increase (decrease) in net debt during period Increase (decrease) in provisions Increase (decrease) in stock Deferred tax (credit) arising on gains (losses) in pension schemes Deferred tax (credit) arising on other gains and losses recognised in STRGL Deferred tax asset Deferred tax, current asset due after one year Deferred tax, current asset due within one year Deferred tax liability Definite redemption date Accumulated depreciation, fixtures, fittings, tools and equipment Accumulated depreciation, land and buildings Accumulated depreciation, plant and machinery Accumulated depreciation, tangible fixed assets Exceptional item description Description or reasons for share issue Exceptional item details Redeemable preference shares Details of shares issued in period Development costs Development costs, additions Development costs, aggregate amortisation and impairment Development costs, aggregate amortisation and impairment, end of period Development costs, aggregate amortisation and impairment, beginning of period Development costs, amortisation charged in period Development costs, amortisation credited in period Development costs, impairment losses adjustment to amortisation Development costs, amortisation, increase (decrease) from exchange adjustment Development costs, amortisation, increase (decrease) from transfers between items Development costs, amortisation on disposals Development costs, amortisation, reversal of past impairments Development costs, at cost or valuation Development costs, at cost or valuation, end of period Development costs, at cost or valuation, beginning of period Development costs, disposals Development costs, impairment losses Development costs, increase (decrease) from exchange adjustment Development costs, increase (decrease) from transfers between items Development costs movements analysis Development costs, reversal of past impairments Difference between accumulated depreciation and amortisation and capital allowances Directors' and their interests Discount Net provision for deferred taxation Disposals of financial fixed asset investments Minority interests eliminated on disposal of subsidiary undertakings Dividends from associates Dividends from associates and joint-ventures Dividends from joint-ventures Dividends paid to minority interests Dividends received Double taxation relief Earliest redemption date Effect of increase (decrease) in tax rate on opening liability Effective tax rate Staff numbers and costs Equity dividends paid Excess of replacement costs, finished goods and goods for resale Excess of replacement costs over balance sheet values Excess of replacement costs, raw materials and consumables Excess of replacement costs, work in progress