Reorganization Costs

9 Months Ended

Sep. 30, 2011

Restructuring and Related Activities [Abstract]

Reorganization Cost Disclosure

3.       Reorganization costs

Establishment of an InternationalCommercial Hub in Switzerland

In March 2010 the Company initiated plans to relocate certain research and development (“R&D”)and commercial operations to Switzerland to support its Human Genetic Therapies (“HGT”) and Specialty Pharmaceutical (“SP”)businesses outside the US.In the nine months to September 30,2011, the Company incurred reorganization costs totaling $9.8 million relating to employee involuntary termination benefits and other re-organization costs. The transition to the international commercial hub in Switzerlandwill be effected over the remainder of 2011.The total reorganization costs incurred since March 2010 are $31.1million.

Owings Mills

In March 2009 the Company initiated plans to phase out operations and close itsSP manufacturing facility at Owings Mills, Maryland. By the end of 2011, all products manufactured by Shire at this site will transition to DSM Pharmaceuticals, Inc., and operations and employee numbers at the site will wind down over this period. In the nine months to September 30, 2011 the Company incurred reorganization costs of $8.2million which relate to employee involuntary termination benefits and other costs. The total reorganization costs incurred since March 2009 are $33.9million.

As a result of the decision to transfer manufacturing from the Owings Mills site the Company revised the useful life of property, plant and equipment in the facility and in the nine months to September 30, 2011incurred accelerated depreciation of $6.6 million, which has been charged to Cost of product sales.The reorganization costs and accelerated depreciation have been recorded within the SPoperating segment.

The liability for reorganization costs arising on the establishment of the international commercial hubin Switzerlandand transfer of manufacturing from Owings Mills at September 30, 2011 is as follows:

				Closing
	Opening liability	Amount		liability at
	at January 1,	charged to re-		September 30,
	2011	organization	Paid/Utilized	2011
	$'M	$'M	$'M	$'M
	___________	____________	___________	___________
Involuntary termination benefits	10.1	8.8	(6.3)	12.6
Other reorganization costs	2.3	9.2	(11.2)	0.3
	___________	____________	___________	___________
	12.4	18.0	(17.5)	12.9
	___________	___________	___________	___________

At September 30, 2011 the closing liability for reorganization costswas recorded within accounts payable and accrued expenses.