Reorganization Costs

3 Months Ended

Mar. 31, 2016

Restructuring and Related Activities [Abstract]

Reorganization Costs Disclosure

3.Reorganization Costs

One Shire business reorganization

On May 2, 2013, the Company initiated a reorganization to integrate three divisions into a simplified One Shire organization to drive future growth and innovation.In 2014, certain aspects of the One Shire program were temporarily suspended upon the offer by AbbVie Inc. (“AbbVie”)to acquire Shire. Subsequent to the termination of AbbVie's offer in October 2014, Shire resumed its One Shire efficiency program and relocated over 500 positions to Lexington,Massachusetts from Chesterbrook, Pennsylvania and established Lexington as the Company's US operational headquarters.

In the three monthsendedMarch 31, 2016the Company incurred reorganization costs of$3.3 million,relating to employee termination benefits and other reorganization costs. Reorganization costs of $346.7 million in the aggregate have been incurred since the reorganization began in May 2013. The One Shire reorganization is now substantially complete.

The liability for reorganization costs arising from the One Shireefficiency programas ofMarch 31, 2016 is as follows:

	Opening liability	Amount		Closing liability
	as of January 1,	charged to re-		as of March 31,
	2016	organization	Paid/Utilized	2016
	$'M	$'M	$'M	$'M
	___________	____________	___________	___________
Involuntary termination benefits	15.0	3.3	(13.6)	4.7
Other reorganization costs	10.1	-	(10.1)	-
	___________	___________	___________	___________
	25.1	3.3	(23.7)	4.7
	___________	___________	___________	___________

At March 31, 2016 the reorganization cost liability was recorded within accounts payable and accrued expenses.