US GAAP R&D increased by $4.4 million, or 2%, as compared to Q3 2012.
Selling, General and Administrative ("SG&A")
% of % of product product 2013 sales 2012 sales $M $M SG&A (US GAAP) 441.1 37% 437.4 41% Intangible asset amortization (44.4) (50.0) Legal and litigation costs (8.5) (4.5) Depreciation (16.5) (14.2) SG&A (Non GAAP) 371.7 31% 368.7 35%
Non GAAP SG&A increased by $3.0 million, or 1%, a slower rate than the increase in product sales as we continue to focus on simplifying our business and delivering efficient growth.
US GAAP SG&A increased by $3.7 million, or 1%, as compared to Q3 2013.
For the nine months to September 30, 2013 Non GAAP SG&A decreased by $85.1 million, or 7%; US GAAP SG&A decreased by $111.0 million, or 8%.
 For the full year guidance, refer to Outlook statement on page 3.
Gain on sale of product rights
For the three months to September 30, 2013 Shire recorded a gain on sale of product rights of $3.6 million (2012: $5.7 million) following re-measurement of the contingent consideration receivable from the divestment of DAYTRANA®.
For the three months to September 30, 2013 Shire recorded reorganization costs of $13.7 million (Q3 2012: $nil) primarily relating to the "One Shire" reorganization as we transition to a new operating structure.
Integration and acquisition costs
For the three months to September 30, 2013 Shire recorded integration and acquisition costs of $18.4 million primarily related to the change in fair value of contingent consideration a
|SOURCE Shire plc|
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