Aviva 2013 Annual Report Download - page 130

Aviva plc
Annual report and accounts 2013
128
Consolidated financial statements continued
Consolidated statement of changes in equity
For the year ended 31 December 2013
Ordinary
share
capital
£m
Preference
share
capital
£m
Share
premium
£m
Merger
reserve
£m
Shares
held by
employee
trusts
£m
Other
reserves1
£m
Retained
earnings
£m
Equity
attributable
to
shareholders
of Aviva plc
£m
DCI and
Fixed rate
tier 1
notes
£m
Non-
controlling
interests
£m
Total
equity
£m
Balance at 1 January 736 200 1,165 3,271 (32) 1,675 1,389 8,404 1,382 1,574 11,360
Profit for the year — — — — — — 2,008 2,008 — 143 2,151
Other comprehensive income — — — — — (421) (549) (970) — 34 (936)
Total comprehensive income for the year — — — — — (421) 1,459 1,038 — 177 1,215
Dividends and appropriations — — — — — — (538) (538) — — (538)
Capital contributions from
non-controlling interests — — — — — — — — — 1 1
Non-controlling interests share of dividends
declared in the year — — — — — — — — — (134) (134)
Transfer to profit on disposal of subsidiaries,
j
oint ventures and associates — — — — — (803) 1 (802) — — (802)
Changes in non-controlling interests
in subsidiaries — — — — — — — — — (147) (147)
Shares acquired by employee trusts — — — — (32) — — (32) — — (32)
Shares distributed by employee trusts — — — — 33 — (28) 5 — — 5
Reserves credit for equity compensation plans — — — — — 37 — 37 — — 37
Shares issued under equity compensation plans — — — — — (43) 43 — — — —
Aggregate tax effect
–
shareholder tax — — — — — 30 22 52 — — 52
Balance at 31 December 736 200 1,165 3,271 (31) 475 2,348 8,164 1,382 1,471 11,017
For the year ended 31 December 2012 (restated2)
Ordinary
share
capital
£m
Preference
share
capital
£m
Share
premium
£m
Merger
reserve
£m
Shares
held by
employee
trusts
£m
Other
reserves1
£m
Retained
earnings
£m
Equity
attributable
to
shareholders
of Aviva plc
£m
DCI and
Fixed rate
tier 1
notes
£m
Non-
controlling
interests
£m
Total
equity
£m
Balance at 1 January 726 200 1,173 3,271 (43) 1,562 5,954 12,843 990 1,530 15,363
Loss/(Profit) for the year — — — — — — (3,102) (3,102) — 168 (2,934)
Other comprehensive income — — — — — (48) (792) (840) — (36) (876)
Total comprehensive income for the year — — — — — (48) (3,894) (3,942) — 132 (3,810)
Dividends and appropriations — — — — — — (847) (847) — — (847)
Shares issued in lieu of dividends 9 — (9) — — — 127 127 — — 127
Capital contributions from
non-controlling interests — — — — — — — — — 20 20
Non-controlling interests share of dividends
declared in the year — — — — — — — — — (102) (102)
Transfer to profit on disposal of subsidiaries,
j
oint ventures and associates — — — — — 187 — 187 — — 187
Changes in non-controlling interests
in subsidiaries — — — — — — — — — (6) (6)
Shares acquired by employee trusts — — — — (33) — — (33) — — (33)
Shares distributed by employee trusts — — — — 44 — (36) 8 — — 8
Reserves credit for equity compensation plans — — — — — 42 — 42 — — 42
Shares issued under equity compensation plans 1 — 1 — — (68) 67 1 — — 1
Aggregate tax effect
–
shareholder tax — — — — — — 18 18 — — 18
Issue of fixed rate tier 1 notes — — — — — — — — 392 — 392
Balance at 31 December 736 200 1,165 3,271 (32) 1,675 1,389 8,404 1,382 1,574 11,360
1 Refer to note 37 for further details of balances included in Other reserves.
2 Following the adoption of the revised IAS 19 ‘Employee benefits’ the Group has retrospectively applied the changes to the comparative period in these financial statements. This has led to an increase in profit before tax of
£150 million for 2012 with a corresponding decrease in other comprehensive income. For further details of the impact of the restatement please see note 1.
The accounting policies (identified alphabetically) on pages 110 to 123 and notes (identified numerically) on pages 131 to 237 are
an integral part of the financial statements.