International Financial Reporting Standards
Cable & Wireless produced its first annual report and accounts (including updated IFRS accounting policies) under IFRS for the year ended 31 March 2006. Similarly the interim financial statements for the six months months ended 30 September 2006 are also prepared under IFRS.

Historic results prepared under UK GAAP represented under Group IFRS policies are set out below.

Cable & Wireless released interim financial statements for the six month period ending 30 September 2004 under UK GAAP and summary information by division for both the first half and second half of 2004/5. The IFRS equivalent of these results is below.

Download PDF IFRS: 2004/5 Interim financial statements [364K]

As part of the transition to IFRS as its primary accounting basis for the year ending 31 March 2006, Cable & Wireless also prepared consolidated group financial information for the year ending 31 March 2005 under IFRS.

Download PDF IFRS: Press release part 1 [2004/05] [212K]

Download PDF IFRS: Press release part 2 [2004/05] [229K]

Similarly, Cable & Wireless prepared consolidated group financial information for the year ending 31 March 2004, and an opening balance sheet at 1 April 2003, in accordance with IFRS. This financial information and discussion of the principal changes are detailed in the press release below.

Download PDF IFRS: Press release part 1 [2003/04] [636K]

Download PDF IFRS: Press release part 2 [2003/04] [80K]

PowerPoint IFRS: Analyst and investor briefing [148K]


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