GlaxoSmithKline Plc. (GSK) is a global pharmaceutical and consumer health-related products company located in the United Kingdom. The company prepares its financial statements in accordance with International Financial Reporting Standards. Below is a portion of the company's statements of cash flows included in recent financial statements:

Required:
Identify the items in the above statements that would be reported differently if GlaxoSmithKline prepared its financial statements according to U.S. GAAP rather than IFRS.

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GLAXOSMITHKLINE PLC. Consolidated Cash Flow Staterment For the Year Ended 31 December 2013 2012 2011 2013(restated) (restatec Notes Cash flow from operating activities Profit after taxation for the year Adjustments reconciling profit after tax to operating cash flows Cash generated from operations Taxation paid Net cash inflow from operating activities Cash flow from investing activities Purchase of property, plant and equipment Proceeds from Purchase of intangible assets Proceeds from sale of intangible assets Purchase of equity investments Proceeds from sale of equity investments Purchase of businesses, net of cash acquired Disposal of businesses Investments in associates and joint ventures Proceeds from disposal of subsidiary and interest in associate Decrease in liquid investments Interest received Dividends from associates and joint ventures Net cash inflow/(outflow) from investing activities Cash flow from financing activities Proceeds from own shares for employee share options Shares acquired by ESOP Trusts Issue of share capital Purchase of own shares for cancellation or to be held as 5,405 2,308 4,678 1,370 6,048 (1,277) (1,673) 4,375 5,628 2,871 8,499 36 7,222 6,250 (1,188) (1,051) 68 (469) (923) 100 (405) 237 sale of property, plant and equipment 46 136 (229) 68 (247) (2.235) 1,851 1,034 30 429 224 46 25 524 (2,631) 58 (36) 250 (1,504) (2,493) 2,191) (45) Treasury Purchase of non-controlling interests Increase in long-term loans Increase in short-term loans Repayment of short-term loans Net repayment of obligations under finance leases Interest paid Dividends paid to shareholders Distributions to non-controlling interests (588) 1,913 4,430 1.743 (1,872 (2,559) (35) (38) (769) (3,406) (3,680) (3,814) Other financing cash flows Net cash outflow from financing activities (36) (6,273) (3,351) 473 (1,607) Increase/(decrease) in cash and bank overdrafts Cash and bank overdrafts at beginning of year Exchange adjustments Increase/(decrease) in cash and bank overdrafts Cash and bank overdrafts at end of year Cash and bank overdrafts at end of year comprise Cash and cash equivalents 37 1, 3,906 5,807 (108) 1,473 (1,607) 3,906 5,231 5.605 5,534 (303) 5,231 4,184 (278) 3,906 5.605