Group statement of recognised income and expense
Year ended 31 July 2009

Notes 2009
£m
2008
£m
(Loss)/profit for the financial year   (1,173) 74
Net exchange adjustments offset in reserves 35 280 129
Actuarial losses on retirement benefits 32 (115) (135)
Available-for-sale investments reclassified and reported in net profit for the year   13
Valuation loss on interest rate swaps (less amounts reclassified and reported in
net income)
  (20)
Tax credit not recognised in the income statement 8 42 33
Net gains not recognised in the income statement   187 40
Total recognised (expense)/income for the year attributable to shareholders   (986) 114

The accompanying notes are an integral part of these consolidated financial statements.