IAS 12 para 81(g)(i)(ii), analysis of deferred tax in balance sheet and income statement charge by category

Rolls-Royce Holdings plc – Annual report – 31 December 2018

Industry: manufacturing

5 Taxation (extract 1)

• The 2017 figures have been restated for IFRS 15, an update to the provisional fair values of the ITP Aero acquisition and other adjustments. See note 27 for more details.

Other tax (charges)/credits

5 Taxation (extract 2)

Deferred taxation assets and liabilities

• The 2017 figures have been restated for IFRS 15, an update to the provisional fair values of the ITP Aero acquisition and other adjustments. See note 27 for more details.

The analysis of the deferred tax position is as follows:

• The 2017 figures have been restated for IFRS 15, an update to the provisional fair values of the ITP Aero acquisition and other adjustments. See note 27 for more details.

1 Merger and acquisition activity includes Commercial Marine deferred tax transferred to assets held for sale, the disposal of L’Orange and the 2017 comparative includes the acquisition of ITP Aero.