 | | Click icon for this table in Excel format |
| 1998 £m | 1997 £m | 1996 £m |
|
| Capital employed before minority interest in accordance with UK GAAP | 372 | 1,661 | 1,458 |
| US GAAP adjustments: |
| | Software revenue recognition | (2) | – | – |
| | Goodwill and other acquisition accounting adjustments | 14 | 11 | 8 |
| | Capitalised software development costs net of amortisation | 6 | 8 | 10 |
| | Fixed asset investments | 42 | 14 | – |
| | Shares held by employee share ownership trusts | (45) | (39) | (28) |
| | Liabilities | (28) | (25) | (19) |
| | Taxes | (10) | (16) | (13) |
| | Dividends not formally declared or paid during the year | 155 | 140 | 145 |
|
| Shareholders’ equity in accordance with US GAAP | 504 | 1,754 | 1,561 |
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