This excerpt taken from the DEO 20-F filed Sep 25, 2006.
IFRIC 8 Scope of IFRS 2 In January 2006, the IFRIC issued IFRIC 8, which is effective for periods beginning on or after 1 May 2006. IFRS 2 applies to the provision of goods or services (as well as shares) as consideration for equity instruments in the issuing entity. These goods or services should be measured in accordance with IFRS 2 Share based payments at the grant date unless cash in which case liability should be re-measured at reporting date. If not possible to specifically identify goods received, fair value of equity instruments granted should be used. The issue addressed in the interpretation is whether IFRS 2 applies to transactions in which the entity cannot identify specifically some or all of the goods or services received. This interpretation is not expected to have a material effect on the results or net assets of the group.