Income Statement

Year ended 31 March	2010 US$m	2009 US$m

Revenue	3,880	3,873
Cost of sales	(1,889)	(1,824)
Gross profit	1,991	2,049
Operating expenses	(1,298)	(1,436)
Operating profit	693	613
Net finance costs	(90)	(77)
Share of post-tax profits of associates	58	42
Profit before tax	661	578
Group tax expense	(17)	(84)
Profit after tax and for the year from continuing operations	644	494

Non-GAAP measures Reconciliation of profit before tax to Benchmark PBT	2010 US$m	2009 US$m
Profit before tax	661	578
exclude: exceptional items	72	117
exclude: amortisation of acquisition intangibles	140	132
exclude: goodwill adjustment	-	1
exclude: charges in respect of the demerger-related equity incentive plans	28	32
exclude: financing fair value remeasurements	9	(19)
exclude: tax expense on share of profits of associates	-	2
Benchmark PBT - continuing operations	910	843

Non-GAAP measuresReconciliation of profit before tax to Benchmark PBT