for the year ended 31 March 2022
| Called-up share capital (Note Q) US$m | Share premium account (Note Q) US$m | Profit and loss account reserve | Total equity US$m | |||
| Profit and loss account US$m | Own shares reserve US$m | Total (Note R) US$m | ||||
| At 1 April 2021 | 73.0 | 1,425.7 | 19,171.0 | (974.3) | 18,196.7 | 19,695.4 |
| Profit and Total comprehensive income for the financial year | — | — | 290.4 | — | 290.4 | 290.4 |
| Transactions with owners: | ||||||
| Employee share incentive plans: | ||||||
| – value of employee services | — | — | 149.0 | — | 149.0 | 149.0 |
| – shares issued on vesting | 0.1 | 24.2 | — | — | — | 24.3 |
| – purchase of shares by employee trusts | — | — | — | (61.3) | (61.3) | (61.3) |
| – other vesting of awards and exercises of share options | — | — | (52.3) | 49.2 | (3.1) | (3.1) |
| Purchase of shares held as treasury shares | — | — | — | (110.9) | (110.9) | (110.9) |
| Dividends paid | — | — | (35.2) | — | (35.2) | (35.2) |
| Transactions with owners | 0.1 | 24.2 | 61.5 | (123.0) | (61.5) | (37.2) |
| At 31 March 2022 | 73.1 | 1,449.9 | 19,522.9 | (1,097.3) | 18,425.6 | 19,948.6 |
| Called-up share capital (Note Q) US$m | Share premium account (Note Q) US$m | Profit and loss account reserve | Total equity US$m | |||
| Profit and loss account US$m | Own shares reserve US$m | Total (Note R) US$m | ||||
| At 1 April 2020 | 72.9 | 1,243.6 | 19,012.4 | (1,151.6) | 17,860.8 | 19,177.3 |
| Profit and Total comprehensive income for the financial year | — | — | 161.3 | — | 161.3 | 161.3 |
| Transactions with owners: | ||||||
| Employee share incentive plans: | ||||||
| – value of employee services | — | — | 106.3 | — | 106.3 | 106.3 |
| – shares issued on vesting | 0.1 | 19.3 | — | — | — | 19.4 |
| – other vesting of awards and exercises of share options | — | — | (87.3) | 87.3 | — | — |
| Shares delivered as consideration for acquisition | — | 162.8 | — | 90.0 | 90.0 | 252.8 |
| Dividends paid | — | — | (21.7) | — | (21.7) | (21.7) |
| Transactions with owners | 0.1 | 182.1 | (2.7) | 177.3 | 174.6 | 356.8 |
| At 31 March 2021 | 73.0 | 1,425.7 | 19,171.0 | (974.3) | 18,196.7 | 19,695.4 |