James Hardie Industries plc Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements

Consolidated Statements of Changes in Shareholders' Equity/Deficit

v2.3.0.11

Consolidated Statements of Changes in Shareholders' Equity/Deficit (USD $) In Millions	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Treasury Stock	Accumulated Other Comprehensive Income
Balances at Mar. 31, 2008	$ (202.6)	$ 219.7	$ 19.3	$ (454.5)	$ (4.0)	$ 16.9
Comprehensive income (loss):
Net (loss) income	136.3			136.3
Pension and post-retirement benefit adjustments	0.7					0.7
Unrealized gain on investments	4.4					4.4
Foreign currency translation gain (loss)	(19.8)					(19.8)
Other comprehensive income (loss)	(14.7)					(14.7)
Total comprehensive income (loss)	121.6
Stock-based compensation	7.2		7.2
Tax benefit from stock options exercised	(0.4)		(0.4)
Equity awards exercised/released	0.1		0.1
Dividends paid	(34.6)			(34.6)
Treasury stock retired		(0.5)	(3.5)		4.0
Balances at Mar. 31, 2009	(108.7)	219.2	22.7	(352.8)	0	2.2
Comprehensive income (loss):
Net (loss) income	(84.9)			(84.9)
Pension and post-retirement benefit adjustments	(0.2)					(0.2)
Unrealized gain on investments	1.2					1.2
Foreign currency translation gain (loss)	56.0					56.0
Other comprehensive income (loss)	57.0					57.0
Total comprehensive income (loss)	(27.9)
Stock-based compensation	7.7		7.7
Tax benefit from stock options exercised	0.9		0.9
Equity awards exercised/released	10.1	1.9	8.2
Balances at Mar. 31, 2010	(117.9)	221.1	39.5	(437.7)	0	59.2
Comprehensive income (loss):
Net (loss) income	(347.0)			(347.0)
Pension and post-retirement benefit adjustments	1.3					1.3
Unrealized gain on investments	1.3					1.3
Foreign currency translation gain (loss)	(6.6)					(6.6)
Other comprehensive income (loss)	(4.0)					(4.0)
Total comprehensive income (loss)	(351.0)
Stock-based compensation	9.1	0.7	8.4
Tax benefit from stock options exercised	0.4		0.4
Equity awards exercised/released	4.9	0.7	4.2
Balances at Mar. 31, 2011	$ (454.5)	$ 222.5	$ 52.5	$ (784.7)	$ 0	$ 55.2

- Definition

This element represents the amount of recognized share-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 39

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
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-Subparagraph b

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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- Definition

Tax benefit associated with any share-based compensation plan other than an employee stock ownership plan (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of stock that exceeds the cumulative compensation cost for common stock or preferred stock recognized for financial reporting. Includes any resulting tax benefit that exceeds the previously recognized deferred tax asset (excess tax benefits).

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A5
-Appendix A

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
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- Definition

Common stock cash dividend declared by an entity during the period. This element includes paid and unpaid dividends declared during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

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- Definition

The portion of consolidated profit or loss for the period, net of income taxes, which is attributable to the parent. If the entity does not present consolidated financial statements, the amount of profit or loss for the period, net of income taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
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-Appendix A

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-Name Regulation S-X (SX)
-Number 210
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-Paragraph 20
-Article 9

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-Name Statement of Financial Accounting Standard (FAS)
-Number 130
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-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21

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-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30

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- Definition

Net changes to accumulated comprehensive income during the period related to benefit plans, after tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7
-Subparagraph c

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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
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-Name Statement of Financial Accounting Standard (FAS)
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- Definition

Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain or loss on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain or loss under FAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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- Definition

This element represents Other Comprehensive Income (Loss), Net of Tax, for the period. Includes deferred gains (losses) on qualifying hedges, unrealized holding gains (losses) on available-for-sale securities, minimum pension liability, and cumulative translation adjustment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)

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-Name Statement of Financial Accounting Standard (FAS)
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- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain or loss, net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain or loss at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains or losses realized upon the sale of securities, after tax; and (3) the unrealized gains or losses realized upon the write-down of securities, after tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 22

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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- Definition

Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A3
-Appendix A

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-Name Staff Accounting Bulletin (SAB)
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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-Paragraph 29, 30, 31
-Article 5

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- Definition

Value stock issued during the period as a result of the exercise of stock options.

+ References

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-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

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Value of common and preferred stock retired from treasury during the period. This element is used only when Treasury Stock is accounted for at total cost versus par.

+ References

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