Integration and acquisition costs	9 Months Ended
Sep. 30, 2015
IntegrationAndAcquisitionCosts[Abstract]
Integration and acquisition costs	4. Integration and acquisition costs For the three months to September 30, 2015 integration and acquisition costs of $89.9 million principally comprise costs related to the acquisition and integration of NPS Pharma, Viropharma and the proposed combination with Baxalta ($30.7 million) and charges related to the change in the fair value of contingent consideration liabilities ($59.2 million) principally in relation to the acquisition of Lumena Pharmaceuticals, Inc. (“Lumena”), following the agreement to settle all future contingent milestones payable to former Lumena shareholders through a one-time $90 million payment. For the nine months to September 30, 2015 Shire recorded a net credit to integration and acquisition costs of $46.8 million. The net credit principally comprises costs related to the acquisition and integration of NPS Pharma, Viropharma and the proposed combination with Baxalta ($149.7 million), offset by a net credit relating to the change in the fair value of contingent consideration liabilities ($196.5 million). The net credit relating to the change in fair value of contingent consideration liabilities in the nine months to September 30, 2015 principally relates to the acquisition of Lumena, reflecting (i) a lower probability of success for the SHP625 asset following the receipt of data from certain Phase 2 studies and (ii) the aforementioned agreement in the third quarter of 2015 to settle all future contingent milestones payable to former Lumena shareholders, and the acquisition of Lotus Tissue Repair, Inc. reflecting a lower probability of success for the SHP608 asset (for the treatment of Dystrophic Epidermolysis Bullosa (“DEB”)) as a result of certain preclinical toxicity findings (see note 10 for further details). In the three and nine months to September 30, 2014 Shire recorded integration and acquisition costs of $37.1 million and $155.8 million respectively. In the three months to September 30, 2014 the charge comprised a $4.9 million net charge on the change in fair value of contingent consideration liabilities and $32.2 million relating to the acquisition and integration of ViroPharma. In the nine months to September 30, 2014 the charge comprised $129.5 million relating to the acquisition and integration of ViroPharma and a net charge of $26.3 million relating to the change in fair value of contingent consideration liabilities (principally in relation to the acquisition of SARcode Bioscience Inc. (“SARcode”), reflecting Shire's increased confidence in the SHP606 asset, offset by credits in relation to the acquisition of FerroKin BioSciences, Inc., reflecting the decision to place the Phase 2 clinical trial for SHP602 on clinical hold).

Integration and acquisition costs

9 Months Ended

Sep. 30, 2015

IntegrationAndAcquisitionCosts[Abstract]

4. Integration and acquisition costs

For the three months to September 30, 2015 integration and acquisition costs of $89.9 million principally comprise costs related to the acquisition and integration of NPS Pharma, Viropharma and the proposed combination with Baxalta ($30.7 million) and charges related to the change in the fair value of contingent consideration liabilities ($59.2 million) principally in relation to the acquisition of Lumena Pharmaceuticals, Inc. (“Lumena”), following the agreement to settle all future contingent milestones payable to former Lumena shareholders through a one-time $90 million payment.

For the nine months to September 30, 2015 Shire recorded a net credit to integration and acquisition costs of $46.8 million. The net credit principally comprises costs related to the acquisition and integration of NPS Pharma, Viropharma and the proposed combination with Baxalta ($149.7 million), offset by a net credit relating to the change in the fair value of contingent consideration liabilities ($196.5 million). The net credit relating to the change in fair value of contingent consideration liabilities in the nine months to September 30, 2015 principally relates to the acquisition of Lumena, reflecting (i) a lower probability of success for the SHP625 asset following the receipt of data from certain Phase 2 studies and (ii) the aforementioned agreement in the third quarter of 2015 to settle all future contingent milestones payable to former Lumena shareholders, and the acquisition of Lotus Tissue Repair, Inc. reflecting a lower probability of success for the SHP608 asset (for the treatment of Dystrophic Epidermolysis Bullosa (“DEB”)) as a result of certain preclinical toxicity findings (see note 10 for further details).

In the three and nine months to September 30, 2014 Shire recorded integration and acquisition costs of $37.1 million and $155.8 million respectively. In the three months to September 30, 2014 the charge comprised a $4.9 million net charge on the change in fair value of contingent consideration liabilities and $32.2 million relating to the acquisition and integration of ViroPharma. In the nine months to September 30, 2014 the charge comprised $129.5 million relating to the acquisition and integration of ViroPharma and a net charge of $26.3 million relating to the change in fair value of contingent consideration liabilities (principally in relation to the acquisition of SARcode Bioscience Inc. (“SARcode”), reflecting Shire's increased confidence in the SHP606 asset, offset by credits in relation to the acquisition of FerroKin BioSciences, Inc., reflecting the decision to place the Phase 2 clinical trial for SHP602 on clinical hold).