SEC Info - Shire plc - ‘10-K’ for 12/31/10

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Shire plc – ‘10-K’ for 12/31/10 – ‘XML.R47’

On: Wednesday, 2/23/11, at 4:09pm ET · For: 12/31/10 · Accession #: 950103-11-713 · File #: 0-29630

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/23/11  Shire plc                         10-K       12/31/10  129:26M                                    Davis Polk & … LLP 01/FA

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.94M 
 2: EX-10.28    Material Contract                                   HTML   1.38M 
 3: EX-21       Subsidiaries List                                   HTML     56K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     33K 
 5: EX-23.2     Consent of Experts or Counsel                       HTML     33K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     41K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     41K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     34K 
96: XML         IDEA XML File -- Definitions and References          XML    448K 
116: XML         IDEA XML File -- Filing Summary                      XML    428K  
109: XML.R1      Document and Entity Information                      XML    225K  
110: XML.R2      Consolidated Balance Sheets                          XML    402K  
60: XML.R3      Consolidated Balance Sheets (Parenthetical)          XML    106K 
69: XML.R4      Consolidated Statements of Income                    XML    558K 
94: XML.R5      Consolidated Statements of Income (Parenthetical)    XML    221K 
89: XML.R6      Consolidated Statements of Changes in Equity         XML   1.57M 
123: XML.R7      Consolidated Statements of Changes in Equity         XML    200K  
                (Parenthetical)                                                  
31: XML.R8      Consolidated Statements of Comprehensive Income      XML    244K 
88: XML.R9      Consolidated Statements of Comprehensive Income      XML    109K 
                (Parenthetical)                                                  
25: XML.R10     Consolidated Statements of Cash Flows                XML    776K 
24: XML.R11     Shire Income Access Share Trust Balance Sheets       XML    223K 
59: XML.R12     Shire Income Access Share Trust Statements of        XML     78K 
                Income                                                           
103: XML.R13     Shire Income Access Share Trust Statements of        XML    273K  
                Changes in Equity                                                
61: XML.R14     Shire Income Access Share Trust Statements of        XML    290K 
                Cashflows                                                        
65: XML.R15     Description of Operations                            XML     60K 
82: XML.R16     Summary of Significant Accounting Policies           XML    147K 
128: XML.R17     Business Combinations                                XML    148K  
49: XML.R18     Termination of Duramed Pharmaceuticals, Inc.         XML     66K 
                (Duramed) Collaboration Agreement                                
15: XML.R19     Divestment of Product Rights                         XML     63K 
68: XML.R20     Reorganization Costs                                 XML     92K 
100: XML.R21     Accounts Receivable, Net                             XML     73K  
38: XML.R22     Inventories                                          XML     68K 
95: XML.R23     Prepaid Expenses and Other Current Assets            XML     64K 
66: XML.R24     Investments                                          XML     76K 
122: XML.R25     Property, Plant and Equipment, Net                   XML     73K  
105: XML.R26     Goodwill                                             XML     75K  
72: XML.R27     Other Intangible Assets, Net                         XML     89K 
83: XML.R28     Accounts Payable and Accrued Expenses                XML     74K 
23: XML.R29     Other Liabilities, Current                           XML     63K 
28: XML.R30     Long-term Debt                                       XML     73K 
41: XML.R31     Other Long-term Debt                                 XML     68K 
54: XML.R32     Other Liabilities, Noncurrent                        XML     65K 
81: XML.R33     Commitments and Contingencies                        XML    122K 
104: XML.R34     Derivative Instruments                               XML     92K  
20: XML.R35     Fair Value Measurement                               XML    122K 
32: XML.R36     Shareholders' Equity                                 XML     85K 
112: XML.R37     Earnings Per Share                                   XML    105K  
121: XML.R38     Segmental Reporting                                  XML    215K  
74: XML.R39     Interest Expense                                     XML     66K 
125: XML.R40     Other Income, Net                                    XML     67K  
33: XML.R41     Retirement Benefits                                  XML     62K 
127: XML.R42     Taxation                                             XML    183K  
43: XML.R43     Share-based Compensation Plans                       XML    161K 
16: XML.R44     Quarterly Results of Operations                      XML     80K 
42: XML.R45     Notes to the Shire Income Access Share Trust         XML     68K 
                Financial Statements                                             
99: XML.R46     Schedule of Valuation and Qualifying Accounts        XML     84K 
                Schedule                                                         
120: XML.R47     Summary of Significant Accounting Policies           XML    379K  
                (Policies)                                                       
63: XML.R48     Business Combinations (Tables)                       XML    113K 
45: XML.R49     Termination of Duramed Pharmaceuticals, Inc.         XML     62K 
                (''Duramed'') Collaboration Agreement (Tables)                   
80: XML.R50     Reorganization Cost (Tables)                         XML     70K 
22: XML.R51     Accounts Receivable, Net (Tables)                    XML     65K 
86: XML.R52     Inventories (Tables)                                 XML     63K 
47: XML.R53     Prepaid Expenses and Other Current Assets (Tables)   XML     64K 
30: XML.R54     Investments (Tables)                                 XML     63K 
119: XML.R55     Property, Plant and Equipment, Net (Tables)          XML     66K  
114: XML.R56     Goodwill (Tables)                                    XML     73K  
58: XML.R57     Other Intangible Assets, Net (Tables)                XML     84K 
37: XML.R58     Accounts Payable and Accrued Expenses (Tables)       XML     68K 
107: XML.R59     Other Current Liabilities (Tables)                   XML     63K  
27: XML.R60     Other Noncurrent Liabilities (Tables)                XML     64K 
90: XML.R61     Commitments and Contingencies (Tables)               XML     64K 
87: XML.R62     Derivative Instruments (Tables)                      XML     76K 
113: XML.R63     Fair Value Measurement (Tables)                      XML    118K  
108: XML.R64     Earnings Per Share (Tables)                          XML    113K  
124: XML.R65     Segmental Reporting (Tables)                         XML    238K  
35: XML.R66     Other Income, Net (Tables)                           XML     66K 
57: XML.R67     Taxation (Tables)                                    XML    202K 
78: XML.R68     Share-based Compensation plans (Tables)              XML    155K 
67: XML.R69     Quarterly Results of Operations (Unaudited)          XML     78K 
                (Tables)                                                         
79: XML.R70     Valuation and Qualifying Accounts Schedule           XML     83K 
                (Tables)                                                         
126: XML.R71     Summary of Significant Accounting Policies           XML    492K  
                (Details)                                                        
36: XML.R72     Business Combinations (Details)                      XML   4.57M 
44: XML.R73     Business Combinations (Finite-Lived Intangible       XML     82K 
                Assets Acquired) (Details)                                       
40: XML.R74     Business Combinations (Pro Forma Information)        XML    358K 
                (Details)                                                        
75: XML.R75     Discontinued Operations Dislosures (Details)         XML    273K 
85: XML.R76     Termination of Duramed Pharmaceuticals, Inc.         XML    199K 
                (Duramed) Collaboration Agreement (Details)                      
71: XML.R77     Divestment of Product Rights (Details)               XML    307K 
64: XML.R78     Reorganization Costs (Details)                       XML    458K 
34: XML.R79     Accounts Receivable, Net (Details)                   XML    180K 
18: XML.R80     Inventories (Details)                                XML    104K 
76: XML.R81     Prepaid Expenses and Other Current Assets            XML    105K 
                (Details)                                                        
56: XML.R82     Investments (Details)                                XML    397K 
70: XML.R83     Property, Plant and Equipment, Net (Details)         XML    302K 
98: XML.R84     Goodwill (Details)                                   XML    258K 
93: XML.R85     Goodwill (Roll Forward) (Details)                    XML    103K 
51: XML.R86     Other Intangible Assets (Details)                    XML    587K 
102: XML.R87     Other Intangible Assets (Roll Forward) (Details)     XML    131K  
91: XML.R88     Accounts Payable and Accrued Expenses (Details)      XML    209K 
39: XML.R89     Other Liabilities, Current (Details)                 XML     96K 
62: XML.R90     Long-term Debt (Details)                             XML    295K 
92: XML.R91     Other Long-term Debt (Details)                       XML    161K 
48: XML.R92     Other Liabilities, Noncurrent (Details)              XML    114K 
106: XML.R93     Commitments and Contingencies (Details)              XML   1.01M  
53: XML.R94     Derivative Instuments (Details)                      XML    204K 
97: XML.R95     Fair Value Measurement (Details)                     XML    810K 
77: XML.R96     Fair Value Measurement (Capital Leases) (Details)    XML    149K 
19: XML.R97     Shareholders' Equity (Details)                       XML    202K 
52: XML.R98     Earnings Per Share (Details)                         XML    949K 
101: XML.R99     Segment Reporting (Details)                          XML   2.40M  
29: XML.R100    Segment Reporting (by Geographical Area) (Details)   XML    765K 
73: XML.R101    Segment Reporting (by Major Customer) (Details)      XML    240K 
84: XML.R102    Segment Reporting (by Major Product Revenues)        XML   1.20M 
                (Details)                                                        
111: XML.R103    Interest Expense (Details)                           XML    325K  
129: XML.R104    Other Income, Net (Details)                          XML    132K  
46: XML.R105    Retirement Benefits (Details)                        XML     86K 
21: XML.R106    Taxation (Details)                                   XML   1.39M 
50: XML.R107    Taxation (Additional Disclosures) (Details)          XML    695K 
55: XML.R108    Share-based Compensation Plans (Details)             XML   2.02M 
26: XML.R109    Share-based Compensation Plans (Additional           XML    442K 
                Disclosures) (Details)                                           
118: XML.R110    Quarterly Results of Operations (Unaudited)          XML    295K  
                (Details)                                                        
115: XML.R111    Valuation and Qualifying Accounts Schedule           XML    397K  
                (Details)                                                        
117: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   2.19M  
 9: EX-101.INS  XBRL Instance -- shpgf-20101231                      XML   3.64M 
11: EX-101.CAL  XBRL Calculations -- shpgf-20101231_cal              XML    460K 
12: EX-101.DEF  XBRL Definitions -- shpgf-20101231_def               XML   1.64M 
13: EX-101.LAB  XBRL Labels -- shpgf-20101231_lab                    XML   3.60M 
14: EX-101.PRE  XBRL Presentations -- shpgf-20101231_pre             XML   2.18M 
10: EX-101.SCH  XBRL Schema -- shpgf-20101231                        XSD    495K 
17: ZIP         XBRL Zipped Folder -- 0000950103-11-000713-xbrl      Zip    369K

‘XML.R47’ — Summary of Significant Accounting Policies (Policies)

This Financial Report is an XBRL XML File.

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(a) Basis of preparation The accompanying consolidated financial statements include the accounts of Shire plc, all of its subsidiary undertakings and the Income Access Share trust, after elimination of inter-company accounts and transactions. Noncontrolling interests in the equity and earnings or losses of a consolidated subsidiary are reflected in “Noncontrolling interest in subsidiaries” in the Company's consolidated balance sheet and consolidated statements of income. Noncontrolling interest adjusts the Company's consolidated results of operations to present the net income or loss attributable to the Company exclusive of the earnings or losses attributable to the noncontrolling interest.

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(b) Use of estimates in consolidated financial statements The preparation of consolidated financial statements, in conformity with accounting principles generally accepted in the United States (“US GAAP”) and Securities and Exchange Commission (“SEC”) regulations, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are primarily made in relation to the valuation of intangible assets, the valuation of equity investments, sales deductions, income taxes, provisions for litigation and legal proceedings, and contingent consideration receivable from product divestments.

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(c) Revenue recognition The Company recognizes revenue when: • there is persuasive evidence of an agreement or arrangement;• delivery of products has occurred or services have been rendered;• the seller's price to the buyer is fixed or determinable; and• collectability is reasonably assured. Where applicable, all revenues are stated net of value added and similar taxes, and trade discounts. No revenue is recognized for consideration, the value or receipt of which is dependent on future events or future performance. The Company's principal revenue streams and their respective accounting treatments are discussed below: Product sales Revenue for the sale of products is recognized upon shipment to customers or at the time of delivery to the customer depending on the terms of sale. Provisions for rebates, product returns and discounts to customers are provided for as reductions to revenue in the same period as the related sales are recorded. The Company monitors and tracks the amount of sales deductions based on historical experience to estimate the reduction to revenues. Royalty income Royalty income relating to licensed technology is recognized when the licensee sells the underlying product, with the amount of royalty income recorded based on sales information received from the relevant licensee. The Company estimates sales amounts and related royalty income based on the historical product information for any period that the sales information is not available from the relevant licensee. Licensing revenues Other revenue includes revenues derived from product out-licensing agreements. These arrangements typically consist of an initial upfront payment on inception of the license and subsequent milestone payments dependent on achieving certain clinical and sales milestones. Initial license fees received in connection with product out-licensing agreements, even where such fees are non-refundable and not creditable against future royalty payments, are deferred and recognized over the period in which the Company has continuing substantive performance obligations. Milestone payments which are non-refundable, non creditable and contingent on achieving certain clinical milestones are recognized as revenues either on achievement of such milestones if the milestones are considered substantive or over the period the Company has continuing substantive performance obligations, if the milestones are not considered substantive. If milestone payments are creditable against future royalty payments, the milestones are deferred and released over the period in which the royalties are anticipated to be paid.

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(d) Sales deductions (i) RebatesRebates primarily consist of statutory rebates to state Medicaid agencies and contractual rebates with health-maintenance organizations. These rebates are based on price differentials between a base price and the selling price. As a result, rebates generally increase as a percentage of the selling price over the life of the product (as prices increase). Provisions for rebates are recorded as reductions to revenue in the same period as the related sales are recorded, with the amount of the rebate based on the Company's best estimate if any uncertainty exists over the unit rebate amount, and with estimates of future utilization derived from historical trends. (ii) ReturnsThe Company estimates the proportion of recorded revenue that will result in a return, based on historical trends and when applicable, specific factors affecting certain products at the balance sheet date. The accrual is recorded as a reduction to revenue in the same period as the related sales are recorded. (iii) Coupons The Company uses coupons as a form of sales incentive. An accrual is established based on the Company's expectation of the level of coupon redemption, estimated using historical trends. The accrual is recorded as a reduction to revenue in the same period as the related sales are recorded or the date the coupon is offered, if later than the date the related sales are recorded. (iv) DiscountsThe Company offers cash discounts to customers for the early payment of receivables which are recorded as reductions to revenue and accounts receivable in the same period as the related sale is recorded. (v) Wholesaler chargebacksThe Company has contractual agreements whereby it supplies certain products to third parties at predetermined prices. Wholesalers acting as intermediaries in these transactions are reimbursed by the Company if the predetermined prices are less than the prices paid by the wholesaler to the Company. Accruals for wholesaler chargebacks, which are based on historical trends, are recorded as reductions to revenue in the same period as the related sales are recorded.

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<Label> Sales Deductions </Label>

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(e) Collaborative arrangements The Company enters into collaborative arrangements to develop and commercialize drug candidates. These collaborative arrangements often require up-front, milestone, royalty or profit share payments, or a combination of these, with payments often contingent upon the success of the related development and commercialization efforts. Collaboration agreements entered into by the Company may also include expense reimbursements or other such payments to the collaborating partner. The Company reports costs incurred and revenue generated from transactions with third parties as well as payments between parties to collaborative arrangements either on a gross or net basis, depending on the characteristics of the collaborative relationship.

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(f) Cost of product sales Cost of product sales includes the cost of purchasing finished product for sale, the cost of raw materials and manufacturing for those products that are manufactured by the Company, shipping and handling costs, depreciation and amortization of intangible assets in respect of favorable manufacturing contracts. Royalties payable on products to which the Company does not own the rights are also included in Cost of product sales.

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<NonNumericTextHeader> (f) Cost of product sales Cost of product sales includes the cost of purchasing finished product for sale, the </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policies for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. Description may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This description also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 2 -Article 5 </ElementReferences>

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<Label> Cost of Product Sales </Label>

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(g) Leased assets The costs of operating leases are charged to operations on a straight-line basis over the lease term, even if rental payments are not made on such a basis. Assets acquired under capital leases are included in the consolidated balance sheet as property, plant and equipment and are depreciated over the shorter of the period of the lease or their useful lives. The capital element of future lease payments is recorded as a liability, while the interest element is charged to operations over the period of the lease to produce a level yield on the balance of the capital lease obligation.

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<NonNumericTextHeader> (g) Leased assets The costs of operating leases are charged to operations on a straight-line basis over the lease </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policy for leasing arrangements (both lessor and lessee). This description may address (1) lease classification (that is, operating versus capital), (2) how the term of a lease is determined (for example, the circumstances in which a renewal option is considered part of the lease term), (3) how rental revenue or expense is recognized for a lease that contains rent escalations, (4) an entity's accounting treatment for deferred rent, including that which arises from lease incentives, rent abatements, rent holidays, or tenant allowances (5) an entity's accounting treatment for contingent rental payments and (6) an entity's policy for reviewing, at least annually, the residual values of sales-type and direct-finance leases. The description also may indicate how the entity accounts for its capital leases, leveraged leases or sale-leaseback transactions. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 13 -Paragraph 6, 7-15, 17, 18, 19, 32, 34, 43-47 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 98 -Paragraph 7 </ElementReferences>

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<Label> Leased Assets </Label>

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(h) Advertising expenseThe Company expenses the cost of advertising as incurred. Advertising costs amounted to $93.3 million, $81.3 million and $134.5 million for the years to December 31, 2010, 2009 and 2008 respectively and were included within Selling, general and administrative (“SG&A”) expenses.

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<NonNumericTextHeader> (h) Advertising expenseThe Company expenses the cost of advertising as incurred. Advertising costs amounted to $93.3 </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -Paragraph 49 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-16 -Paragraph 6 </ElementReferences>

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<Label> Advertising Expense </Label>

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(i) Research and development (“R&D”) expense R&D costs are expensed as incurred. Upfront and milestone payments made to third parties for in-licensed products that have not yet received marketing approval and for which no alternative future use has been identified are also expensed as incurred. Milestone payments made to third parties on and subsequent to regulatory approval are capitalized as intangible assets, and amortized over the remaining useful life of the related product.

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<NonNumericTextHeader> (i) Research and development (“R&D”) expense R&D costs are expensed as incurred. Upfront and </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 2 -Paragraph 8, 12, 13 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 86 -Paragraph 3-12 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 4 -Paragraph 4, 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 98-1 -Paragraph 12, 17-38, 41 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 00-2 </ElementReferences>

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<Label> Research and Development Expense </Label>

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<ShortDefinition> No definition available. </ShortDefinition>

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(j) Valuation and impairment of long-lived assets other than goodwill and investments The Company evaluates the carrying value of long-lived assets other than goodwill and investments for impairment whenever events or changes in circumstances indicate that the carrying amounts of the relevant assets may not be recoverable. When such a determination is made, management's estimate of undiscounted cash flows to be generated by the use and ultimate disposition of these assets is compared to the carrying value of the assets to determine whether the carrying value is recoverable. If the carrying value is deemed not to be recoverable, the amount of the impairment recognized in the consolidated financial statements is determined by estimating the fair value of the relevant assets and recording an impairment loss for the amount by which the carrying value exceeds the estimated fair value. This fair value is usually determined based on estimated discounted cash flows.

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<NonNumericTextHeader> (j) Valuation and impairment of long-lived assets other than goodwill and investments The Company evaluates the </NonNumericTextHeader>

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<Unit> Other </Unit>

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<ElementDefenition> Describes an entity's accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section CC -Subsection 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 7-15, 26, 30-37 </ElementReferences>

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<Label> Valuation and Impairment of Long-Lived Assets Other Than Goodwill and Investments </Label>

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<ShortDefinition> No definition available. </ShortDefinition>

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(k) Finance costs of debt Finance costs relating to debt issued are recorded as a deferred charge and amortized to the consolidated statements of income over the period to the earliest redemption date of the debt, using the effective interest rate method. On extinguishment of the related debt, any unamortized deferred financing costs are written off and charged to interest expense in the consolidated statements of income.

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<NonNumericTextHeader> (k) Finance costs of debt Finance costs relating to debt issued are recorded as a deferred charge and amortized </NonNumericTextHeader>

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<Unit> Other </Unit>

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<ElementDefenition> Describes the entity's accounting policies with respect to costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8, 12 </ElementReferences>

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<Label> Finance Cost of Debt </Label>

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<PeriodType> duration </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

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(l) Foreign currency Monetary assets and liabilities in foreign currencies are translated into the functional currency of the relevant subsidiary in which they arise at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into the relevant functional currency at the rate of exchange ruling at the date of the transaction. Transaction gains and losses, other than those related to current and deferred tax assets and liabilities, are recognized in arriving at income from continuing operations before income taxes, equity in earnings/(losses) of equity method investees and discontinued operations. Transaction gains and losses arising on foreign currency denominated current and deferred tax assets and liabilities are included within income taxes in the consolidated statements of income. The results of operations for subsidiaries, whose functional currency is not the US dollar, are translated into the US dollar at the average rates of exchange during the period, with the subsidiaries' balance sheets translated at the rates ruling at the balance sheet date. The cumulative effect of exchange rate movements is included in a separate component of Other comprehensive income. Foreign currency exchange transaction gains included in consolidated net income in the years to December 31, 2010, 2009 and 2008 amounted to $1.7 million, $2.3 million and $4.6 million, respectively.

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<NonNumericTextHeader> (l) Foreign currency Monetary assets and liabilities in foreign currencies are translated into the functional </NonNumericTextHeader>

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<Unit> Other </Unit>

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<ElementDefenition> Describes a reporting enterprise's accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy. </ElementDefenition>

<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 52 -Paragraph 5, 7-20, 80 </ElementReferences>

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<Label> Foreign Currency </Label>

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<Row>

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<PeriodType> duration </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

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<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

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<IsEndingBalance> false </IsEndingBalance>

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<PreferredLabelRole> terselabel </PreferredLabelRole>

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(m) Income taxes Uncertain tax positions are recognized in the consolidated financial statements for positions which are considered more likely than not of being sustained based on the technical merits of the position on audit by the tax authorities. The measurement of the tax benefit recognized in the consolidated financial statements is based upon the largest amount of tax benefit that, in management's judgment, is greater than 50% likely of being realized based on a cumulative probability assessment of the possible outcomes. The Company recognizes interest relating to unrecognized tax benefits and penalties within income taxes. Deferred tax assets and liabilities are recognized for differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the tax bases of assets and liabilities that will result in future taxable or deductible amounts. The deferred tax assets and liabilities are measured using the enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

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<NonNumericTextHeader> (m) Income taxes Uncertain tax positions are recognized in the consolidated financial statements for positions </NonNumericTextHeader>

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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

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<Unit> Other </Unit>

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<ElementDefenition> Describes an entity's accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. </ElementDefenition>

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<Label> Income Taxes </Label>

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<IsTuple> false </IsTuple>

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<IsReverseSign> false </IsReverseSign>

<PreferredLabelRole> terselabel </PreferredLabelRole>

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(n) Earnings per share Basic earnings per share is based upon net income attributable to Shire plc divided by the weighted average number of ordinary shares outstanding during the period. Diluted earnings per share is based upon net income attributable to Shire plc adjusted for the impact of interest expense on convertible debt on an “if-converted” basis (where the effect is dilutive) divided by the weighted average number of ordinary share equivalents outstanding during the period, adjusted for the dilutive effect of all potential ordinary shares that were outstanding during the year. Such potentially dilutive shares are excluded when the effect would be to increase diluted earnings per share or reduce the diluted loss per share.

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<NonNumericTextHeader> (n) Earnings per share Basic earnings per share is based upon net income attributable to Shire plc divided by the </NonNumericTextHeader>

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<ElementDefenition> Discloses the methodology and assumptions used to compute basic and diluted earnings (loss) per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. </ElementDefenition>

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<Label> Earnings Per Share </Label>

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<ShortDefinition> This element describes an entity's accounting policy for stock option and stock incentive plans. This disclosure may include... </ShortDefinition>

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(o) Share-based compensation Share-based compensation represents the cost of share-based awards granted to employees. The Company measures share-based compensation cost for awards classified as equity at the grant date, based on the estimated fair value of the award. Predominantly all of the Company's awards have service and/or performance conditions and the fair values of these awards are estimated using a Black-Scholes valuation model. For share-based compensation awards which cliff vest, the Company recognizes the cost of the relevant share based payment award as an expense on a straight-line basis (net of estimated forfeitures) over the employee's requisite service period. For those share-based compensation awards with a graded vesting schedule, the Company recognizes the cost of the relevant share based payment award as an expense on a straight-line basis (net of estimated forfeitures) over the requisite service period for the entire award (that is, over the requisite service period for the last separately vesting portion of the award). The share based compensation expense is recorded in Cost of product sales, R&D, and SG&A in the consolidated statements of income based on the employees' respective functions. The Company records deferred tax assets for awards that result in deductions on the Company's income tax returns, based on the amount of compensation cost recognized and the Company's statutory tax rate in the jurisdiction in which it will receive a deduction. Differences between the deferred tax assets recognized for financial reporting purposes and the actual tax deduction reported on the Company's income tax return are recorded in additional paid-in capital (if the tax deduction exceeds the deferred tax asset) or in the consolidated statements of income (if the deferred tax asset exceeds the tax deduction and no additional paid-in capital exists from previous awards). The Company's share-based compensation plans are described more fully in Note 29.

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<ElementDefenition> This element describes an entity's accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

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<Label> Share-based Compensation </Label>

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<ShortDefinition> No definition available. </ShortDefinition>

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<IsSubReportEnd> false </IsSubReportEnd>

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(p) Cash and cash equivalents Cash and cash equivalents are defined as short-term highly liquid investments with original maturities of ninety days or less.

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<NonNumericTextHeader> (p) Cash and cash equivalents Cash and cash equivalents are defined as short-term highly liquid investments with </NonNumericTextHeader>

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<ElementDefenition> A description of a company's cash and cash equivalents accounting policy. An entity shall disclose its policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. For a bank, may include explanation and amount of requirement to maintain reserves against deposits. </ElementDefenition>

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<Label> Cash and Cash Equivalents </Label>

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<ElementName> us-gaap_DerivativesPolicyTextBlock </ElementName>

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<ShortDefinition> No definition available. </ShortDefinition>

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(q) Financial instruments - derivatives The Company uses derivative financial instruments to manage its exposure to foreign exchange risk associated with third party transactions and intercompany financing. These instruments consist of swap and forward foreign exchange contracts. The Company does not apply hedge accounting for these instruments. The fair values of these instruments are included on the balance sheet in current assets / liabilities, with changes in the fair value recognized in the consolidated statements of income. The cash flows relating to these instruments are presented within net cash provided by operating activities in the consolidated statement of cash flows, unless the derivative instruments are economically hedging specific investing or financing activities.

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<NonNumericTextHeader> (q) Financial instruments - derivatives The Company uses derivative financial instruments to manage its exposure </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policies for its derivative instruments and hedging activities. Disclosure may include: (1) Each method used to account for derivative financial instruments and derivative commodity instruments ("derivatives"); (2) the types of derivatives accounted for under each method; (3) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge or deferral accounting and accrual or settlement accounting (for example: whether and how risk reduction, correlation, designation, and effectiveness tests are applied); (4) the accounting method used if the criteria specified for hedge accounting are not met; (5) the method used to account for termination of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair values, or cash flows of a designated item; (6) the method used to account for derivatives when the designated item matures, is sold, is extinguished, or is terminated. In addition, the method used to account for derivatives designated to an anticipated transaction, when the anticipated transaction is no longer likely to occur; and (7) where and when derivatives, and their related gains (losses) are reported in the statement of financial position, cash flows, and results of operations and (8) an accounting policy decision to offset fair value amounts with counterparties. An entity should also consider describing its embedded derivatives, and the method(s) used to determine the fair values of derivatives and any significant assumptions used in such valuations. </ElementDefenition>

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<Label> Financial Instruments, Derivatives </Label>

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<ElementName> us-gaap_InventoryPolicyTextBlock </ElementName>

<PeriodType> duration </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

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(r) Inventories Inventories are stated at the lower of cost (including manufacturing overheads, where appropriate) or market. Cost incurred in bringing each product to its present location and condition is based on purchase costs calculated on a first-in, first-out basis, including transportation costs. Inventories include costs relating to both marketed products and, for certain products, cost incurred prior to regulatory approval. Inventories are capitalized prior to regulatory approval if the Company considers that it is probable that the US Food and Drug Administration (“FDA”) or another regulatory body will grant commercial and manufacturing approval for the relevant product, and it is probable that the value of capitalized inventories will be recovered through commercial sale. Inventories are written down for estimated obsolescence or unmarketable inventory equal to the difference between the cost of inventory and estimated market value based upon assumptions about future demand and market conditions. If actual market conditions are less favorable than those anticipated, inventory adjustments may be required.

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<NonNumericTextHeader> (r) Inventories Inventories are stated at the lower of cost (including manufacturing overheads, where </NonNumericTextHeader>

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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

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<ElementDefenition> Describes an entity's accounting policies covering its major classes of inventories, bases of stating inventories (for example lower of cost or market), methods by which amounts are added and removed from inventory classes (for example FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this description includes the nature of the cost elements included in inventory. </ElementDefenition>

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<Label> Inventories </Label>

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<ShortDefinition> Describes an entity's accounting policy on assets held-for-sale, how it records depriation or amortization once a asset is... </ShortDefinition>

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(s) Assets held-for-sale An asset is classified as held-for-sale when, amongst other things, the Company has committed to a plan of disposition, the asset is available for immediate sale, and the plan is not expected to change significantly. Assets held-for-sale are carried at the lower of their carrying amount or fair value less cost to sell. Assets acquired in a business combination that will be sold rather than held and used are classified as held-for sale at the date of acquisition when it is probable that the Company will dispose of the assets within one year. Newly acquired assets held-for-sale are carried at their fair value less cost to sell at the acquisition date. The Company does not record depreciation or amortization on assets classified as held-for-sale.

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<NonNumericTextHeader> (s) Assets held-for-sale An asset is classified as held-for-sale when, amongst other things, the Company has </NonNumericTextHeader>

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<Unit> Other </Unit>

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<ElementDefenition> Describes an entity's accounting policy on assets held-for-sale, how it records depriation or amortization once a asset is cassified as held-for-sale. </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

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<Label> Assets Held-for-Sale </Label>

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<ShortDefinition> No definition available. </ShortDefinition>

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(t) Investments The Company has certain investments in pharmaceutical and biotechnology companies. Investments are accounted for using the equity method of accounting if the investment gives the Company the ability to exercise significant influence, but not control over, the investee. Significant influence is generally deemed to exist if the Company has an ownership interest in the voting stock of the investee between 20% and 50%, although other factors such as representation on the investee's Board of Directors and the nature of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. Under the equity method of accounting, the Company records its investments in equity-method investees in the consolidated balance sheet under Investments and its share of the investees' earnings or losses together with other-than-temporary impairments in value under equity in earnings/(losses) of equity method investees in the consolidated statements of income. All other equity investments, which consist of investments for which the Company does not have the ability to exercise significant influence, are accounted for under the cost method or at fair value. Investments in private companies are carried at cost, less provisions for other-than-temporary impairment in value. For public companies that have readily determinable fair values, the Company classifies its equity investments as available-for-sale and, accordingly, records these investments at their fair values with unrealized holding gains and losses included in the consolidated statement of comprehensive income, net of any related tax effect. Realized gains and losses, and declines in value of available-for-sale securities judged to be other-than-temporary, are included in other income/(expense), net (see Note 26). The cost of securities sold is based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included as interest income.

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<NonNumericTextHeader> (t) Investments The Company has certain investments in pharmaceutical and biotechnology </NonNumericTextHeader>

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<ElementDefenition> Describes an entity's accounting policies for investments in financial assets, including marketable securities (debt and equity securities with readily determinable fair values), investments accounted for under the equity method and cost method, securities borrowed and loaned, and repurchase and resale agreements. For marketable securities, the description may include the entity's accounting treatment for transfers between investment categories and how the fair values for such securities are determined. Also, for all investments, an entity may describe its policy for assessing, recognizing and measuring impairment of the investment. </ElementDefenition>

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<Label> Investment </Label>

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<PeriodType> duration </PeriodType>

<ShortDefinition> No definition available. </ShortDefinition>

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(u) Property, plant and equipment Property, plant and equipment is shown at cost reduced for impairment losses, less accumulated depreciation. The cost of significant assets includes capitalized interest incurred during the construction period. Depreciation is provided on a straight-line basis at rates calculated to write off the cost less estimated residual value of each asset over its estimated useful life as follows: Buildings 15 to 50 yearsOffice furniture, fittings and equipment 3 to 10 yearsWarehouse, laboratory and manufacturing equipment 3 to 15 years The cost of land is not depreciated. Assets under the course of construction are not depreciated until the relevant assets are available and ready for their intended use. Expenditures for maintenance and repairs are charged to the consolidated statements of income as incurred. The costs of major renewals and improvements are capitalized. At the time property, plant and equipment is retired or otherwise disposed of, the cost and accumulated depreciation are eliminated from the asset and accumulated depreciation accounts. The profit or loss on such disposition is reflected in operating income.

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(v) Goodwill and other intangible assets (i) GoodwillIn business combinations completed subsequent to January 1, 2009, goodwill represents the excess of the fair value of the consideration given and the fair value of any noncontrolling interest in the acquiree over the fair value of the identifiable assets and liabilities acquired. For business combinations completed prior to January 1, 2009 goodwill represents the excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is not amortized to operations, but instead is reviewed for impairment, at least annually or whenever events or changes in circumstances indicate that the carrying value may not be recoverable. For the purpose of assessing the carrying value of goodwill for impairment, goodwill has been allocated to the Company's two reporting units, being SP and HGT. Events or changes in circumstances which could trigger an impairment review include: significant underperformance of a reporting unit relative to expected historical or projected future operating results; significant changes in the manner of the Company's use of acquired assets or the strategy for the overall business; and significant negative industry trends. Goodwill is reviewed for impairment by comparing the carrying value of each reporting unit's net assets (including allocated goodwill) to the fair value of the reporting unit. If the reporting unit's carrying amount is greater than its fair value, a second step is performed whereby the portion of the reporting unit's fair value relating to goodwill is compared to the carrying value of the reporting unit's goodwill. The Company recognizes a goodwill impairment charge for the amount by which the carrying value of goodwill exceeds its estimated fair value. The Company has determined that there are no impairment losses in respect of goodwill for any of the reporting periods covered by these consolidated financial statements. (ii) Other intangible assetsOther intangible assets principally comprise intellectual property rights for products with a defined revenue stream and IPR&D. Intellectual property rights for currently marketed products are recorded at cost and amortized over the estimated useful life of the related product, which ranges from 5 to 35 years (weighted average 16 years). IPR&D acquired through a business combination which completed subsequent to January 1, 2009 is capitalized as an indefinite lived intangible asset until the completion or abandonment of the associated R&D efforts. Once the R&D efforts are completed the useful life of the relevant assets will be determined, and the IPR&D asset amortized over this useful economic life. The following factors are considered in estimating the useful lives of Other intangible assets: <ul><li style="margin-left:36px;list-style:disc;">expected use of the asset;</li><li style="margin-left:36px;list-style:disc;">regulatory, legal or contractual provisions, including the regulatory approval and review process, patent issues and actions by government agencies;</li><li style="margin-left:36px;list-style:disc;">the effects of obsolescence, changes in demand, competing products and other economic factors, including the stability of the market, known technological advances, development of competing drugs that are more effective clinically or economically; </li><li style="margin-left:36px;list-style:disc;">actions of competitors, suppliers, regulatory agencies or others that may eliminate current competitive advantages; and</li><li style="margin-left:36px;list-style:disc;">historical experience of renewing or extending similar arrangements.</li></ul> When a number of factors apply to an intangible asset, these factors are considered in combination when determining the appropriate useful life for the relevant asset.

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(w) Non-monetary transactions The Company enters into certain non-monetary transactions that involve either the granting of a license over the Company's patents or the disposal of an asset or group of assets in exchange for a non–monetary asset, usually equity. The Company accounts for these transactions at fair value if the Company is able to determine the fair value within reasonable limits. To the extent the Company concludes that it is unable to determine the fair value of a transaction, that transaction is accounted for at the recorded amounts of the assets exchanged. Management is required to exercise its judgment in determining whether or not the fair value of the asset received or given up can be determined.

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(x) New accounting pronouncements Adopted during the period Amendments to the Accounting and Disclosure Requirements for the Consolidation of Variable Interest Entities On January 1, 2010 the Company adopted new guidance issued by the Financial Accounting Standard Board (“FASB”) on the consolidation of variable interest entities. This guidance changes how a reporting entity determines when an entity that is insufficiently capitalized or is not controlled through voting (or similar rights) should be consolidated. The determination of whether a reporting entity is required to consolidate another entity is based on, among other things, the other entity's purpose and design and the reporting entity's ability to direct the activities of the other entity that most significantly impact the other entity's economic performance. The guidance also requires a reporting entity to provide additional disclosures about its involvement with variable interest entities and any significant changes in risk exposure due to such involvement. The adoption of the guidance did not impact the Company's consolidated financial position, results of operations or cash flows. The effective date of these amendments has been deferred for a reporting entity's interest in an entity (1) that has all the attributes of an investment company or (2) for which it is industry practice to apply measurement principles for financial reporting purposes that are consistent with those followed by investment companies. Accounting for Transfers of Financial Assets On January 1, 2010 the Company adopted new guidance issued by the FASB on the accounting for transfers of financial assets. This guidance requires more information about transfers of financial assets, including securitization transactions, and where entities have continuing exposure to the risks related to transferred financial assets. It eliminates the concept of a “qualifying special-purpose entity,” changes the requirements for derecognizing financial assets, and requires additional disclosures. The adoption of the guidance did not impact the Company's consolidated financial position, results of operations or cash flows. Improving Disclosures about Fair Value Measurements On January 1, 2010 the Company adopted new guidance issued by the FASB requiring new disclosures for amounts transferred in and out of Levels 1 and 2 and for activity in Level 3 of the hierarchy for fair value measurements. The guidance also clarifies existing fair value measurement disclosures in respect of the level of disaggregation and disclosures about inputs and valuation techniques. This guidance is effective for the Company from January 1, 2010, except for the additional disclosures about activity in Level 3 of the hierarchy for fair value measurements, which is effective from January 1, 2011 and for interim periods within that year. The adoption of the guidance did not impact the Company's disclosure on fair value measurement. To be adopted in future periods Revenue Recognition in Multiple Deliverable Revenue Arrangements In September 2009, the FASB issued guidance on revenue recognition in multiple deliverable revenue arrangements. This amends the existing guidance on allocating consideration received between the elements in a multiple-deliverable arrangement and establishes a selling price hierarchy for determining the selling price of a deliverable. The selling price used for each deliverable will be based on vendor specific objective evidence (“VSOE”) if available, third party evidence if VSOE is not available, or estimated selling price if neither VSOE or third party evidence is available. It replaces the term fair value in the revenue allocation with selling price to clarify that the allocation of revenue is based on entity specific assumptions rather then the assumptions of a market place participant. The guidance eliminates the residual method of allocation and requires that arrangement consideration be allocated using the relative selling price method. The guidance also significantly expands the disclosures related to a vendor's multiple-deliverable revenue arrangements. It will be effective prospectively for revenue arrangements entered into or materially modified for fiscal years beginning on or after June 15, 2010. The guidance is being adopted for new or materially modified arrangements from January 1, 2011. The Company does not expect the guidance to have a material effect on its consolidated financial position, results of operations and cash flows. Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades In April 2010, the FASB issued guidance on the effect of denominating the exercise price of a share-based payment award in the currency of the market in which the underlying equity security trades. This guidance clarifies that an employee share-based payment award with an exercise price denominated in the currency of a market in which a substantial portion of the entity's equity securities trades should not be considered to contain a condition that is not a market, performance, or service condition. Therefore, an entity would not classify such an award as a liability if it otherwise qualifies as equity. The guidance will be effective for fiscal years beginning on or after December 15, 2010. The Company has historically accounted for share based payment awards in a manner consistent with the guidance, and therefore does not expect the adoption of this guidance to impact its consolidated financial position, results of operations or cash flows. Milestone Method of Revenue Recognition In April 2010, the FASB issued guidance on defining a milestone and determining when it may be appropriate to apply the milestone method of revenue recognition for research or development transactions. This guidance clarifies that: consideration that is contingent on achievement of a milestone in its entirety may be recognized as revenue in the period in which the milestone is achieved only if the milestone is judged to meet certain criteria to be considered substantive; milestones should be considered substantive in their entirety and may not be bifurcated; an arrangement may contain both substantive and non substantive milestones; and each milestone should be evaluated individually to determine if it is substantive. The guidance is effective on a prospective basis for milestones achieved in fiscal years, and interim periods within those years, beginning on or after June 15, 2010. The Company does not expect the adoption of this guidance to have a material effect on its consolidated financial position, results of operations and cash flows.Fees Paid to Federal Government by Pharmaceutical Manufacturers In December 2010, the FASB issued guidance on the annual fee paid by pharmaceutical manufacturers to the US Treasury in accordance with the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act (the “Acts”) for each calendar year beginning on or after January 1, 2011. The annual fee ranges from $2.5 billion to $4.2 billion in total, a portion of which will be allocated to individual entities on the basis of the amount of their branded prescription drug sales for the preceding year as a percentage of the industry's branded prescription drug sales for the same period. This guidance specifies that the liability for the fee should be estimated and recorded in full upon the first qualifying sale with a corresponding deferred cost that is amortized to expense using a straight-line method of allocation unless another method better allocates the fee over the calendar year that it is payable. The guidance is effective on a prospective basis for calendar years beginning after December 31, 2010, when the fee initially becomes effective. The Company does not currently expect the adoption of this guidance to have a material effect of its consolidated financial position, results of operations or cash flows.Disclosure of Supplementary Pro Forma Information for Business Combinations In December 2010, the FASB issued guidance to clarify the acquisition date that should be used for reporting pro forma financial information disclosures in a business combination when comparative financial statements are presented. The guidance specifies that the entity should disclose revenue and earnings of the combined entity as though the business combination that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period. The guidance also improves the usefulness of the pro forma revenue and earnings disclosures by requiring a description of the nature and amount of material, nonrecurring pro forma adjustments that are directly attributable to the business combination. The guidance is effective prospectively for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2010. Early adoption is permitted. The Company has historically accounted for business combinations in accordance with the guidance, and therefore does not expect the adoption of guidance to impact its disclosure on business combinations.

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<NonNumericTextHeader> (y) Scheme of arrangement Shire Limited (now known as Shire plc) was incorporated under the laws of Jersey </NonNumericTextHeader>

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<NonNumericTextHeader> (z) Statutory accounts The consolidated financial statements as at December 31, 2010 and 2009, and for each of </NonNumericTextHeader>

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(b) Basis of preparation The financial statements of the Trust have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The financial statements have been prepared under the historical cost convention. The preparation of financial statements in conformity with US GAAP requires the use of certain accounting estimates. It also requires management to exercise its judgment in the process of applying the Trust's accounting policies. Actual results may differ from these estimates. The results of operations, and the financial position and cash flows of the Trust are also consolidated in the Company's financial statements, as contained on pages F-71 to F-73.

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i) Functional currency The functional currency of the Trust is US dollars.

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ii) Foreign currency translation Income and expense items denominated in currencies other than the functional currency are translated into the functional currency at the rate ruling on their transaction date. Monetary assets and liabilities recorded in currencies other than the functional currency have been expressed in the functional currency at the rates of exchange ruling at the respective balance sheet dates. Differences on translation are included in the consolidated statements of income.

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<ElementDefenition> Describes Shire Income Access Share Trust's accounting policy for (1) transactions denominated in a currency other than the Trust's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting. </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Foreign Currency Translation, Shire Income Access Share Trust </Label>

</Row>

<Row>

<IsAbstractGroupTitle> false </IsAbstractGroupTitle>

<ElementName> shpgf_DividendIncomeShireIncomeAccessShareTrustPolicyTextBlock </ElementName>

<ElementPrefix> shpgf </ElementPrefix>

<IsBaseElement> false </IsBaseElement>

<PeriodType> duration </PeriodType>

<ShortDefinition> Recognition policy on dividends declared on Shire Income Access Share. </ShortDefinition>

<IsReportTitle> false </IsReportTitle>

<IsSegmentTitle> false </IsSegmentTitle>

<IsSubReportEnd> false </IsSubReportEnd>

<IsCalendarTitle> false </IsCalendarTitle>

<IsTuple> false </IsTuple>

<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>

<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>

<IsBeginningBalance> false </IsBeginningBalance>

<IsEndingBalance> false </IsEndingBalance>

<IsReverseSign> false </IsReverseSign>

<PreferredLabelRole> terselabel </PreferredLabelRole>

<Cells>

<Cell>

<IsNumeric> false </IsNumeric>

<IsRatio> false </IsRatio>

<DisplayZeroAsNone> false </DisplayZeroAsNone>

iii) Dividend income Interim dividends declared on the Income Access Share are recognized on a paid basis unless the dividend has been confirmed by a general meeting of Shire, in which case income is recognized on the record date of the dividend by Shire on its ordinary shares.

</NonNumbericText>

<NonNumericTextHeader> iii) Dividend income Interim dividends declared on the Income Access Share are recognized on a paid basis unless </NonNumericTextHeader>

<IsIndependantCurrency> false </IsIndependantCurrency>

<ShowCurrencySymbol> false </ShowCurrencySymbol>

<DisplayDateInUSFormat> false </DisplayDateInUSFormat>

<hasSegments> false </hasSegments>

<hasScenarios> false </hasScenarios>

</Cell>

</Cells>

<Unit> Other </Unit>

<ElementDataType> us-types:textBlockItemType </ElementDataType>

<SimpleDataType> string </SimpleDataType>

<ElementDefenition> Recognition policy on dividends declared on Shire Income Access Share. </ElementDefenition>

<ElementReferences> No authoritative reference available. </ElementReferences>

<IsTotalLabel> false </IsTotalLabel>

<IsEPS> false </IsEPS>

<Label> Dividend Income, Shire Income Access Share Trust </Label>

</Row>

</Rows>

<ReportName> Summary of Significant Accounting Policies (Policies) </ReportName>

<MonetaryRoundingLevel> UnKnown </MonetaryRoundingLevel>

<SharesRoundingLevel> UnKnown </SharesRoundingLevel>

<PerShareRoundingLevel> UnKnown </PerShareRoundingLevel>

<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel>

<HasCustomUnits> false </HasCustomUnits>

</InstanceReport>

3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/26/11  SEC                               UPLOAD¶     9/11/17    1:41K  Shire plc
 8/16/11  SEC                               UPLOAD¶     9/11/17    1:43K  Shire plc
 7/21/11  SEC                               UPLOAD¶     9/11/17    1:55K  Shire plc

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Filing Submission 0000950103-11-000713 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Shire plc – ‘10-K’ for 12/31/10 – ‘XML.R47’

On: Wednesday, 2/23/11, at 4:09pm ET · For: 12/31/10 · Accession #: 950103-11-713 · File #: 0-29630

Previous ‘10-K’: ‘10-K’ on 2/26/10 for 12/31/09 · Next: ‘10-K’ on 2/23/12 for 12/31/11 · Latest: ‘10-K’ on 2/20/18 for 12/31/17 · 3 References: By: SEC – ‘UPLOAD’ on 9/26/11 By: SEC – ‘UPLOAD’ on 8/16/11 By: SEC – ‘UPLOAD’ on 7/21/11

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘XML.R47’ — Summary of Significant Accounting Policies (Policies)

This Financial Report is an XBRL XML File.

3 Subsequent Filings that Reference this Filing

Previous ‘10-K’: ‘10-K’ on 2/26/10 for 12/31/09 · Next: ‘10-K’ on 2/23/12 for 12/31/11 · Latest: ‘10-K’ on 2/20/18 for 12/31/17 · 3 References:

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents