Barclays 2014 Annual Report Download - page 247

barclays.com/annualreport Barclays PLC Annual Report 2014 I 245
Page Note
Consolidated financial statements
Q Presentation of information 246
Q Independent Auditors’ Report 247
Q Independent Registered Public Accounting Firm’s report 254
Q Consolidated income statement 255
Q Consolidated statement of comprehensive income 256
Q Consolidated balance sheet 257
Q Consolidated statement of changes in equity 258
Q Consolidated cash flow statement 259
Q Parent Company accounts 260
Q Notes to the financial statements 262
Q Significant accounting policies 262 1
Notes to the financial statements
Performance/return Q Segmental reporting 265 2
Q Net interest income 265 3
Q Net fee and commission income 266 4
Q Net trading income 267 5
Q Net investment income 267 6
Q Credit impairment charges and other provisions 268 7
Q Operating expenses 270 8
Q Profit/(loss) on disposal of subsidiaries, associates and joint ventures 271 9
Q Tax 271 10
Q Earnings per share 274 11
Q Dividends on ordinary shares 274 12
Assets and liabilities held at fair value Q Trading portfolio 275 13
Q Financial assets designated at fair value 275 14
Q Derivative financial instruments 276 15
Q Available for sale financial assets 279 16
Q Financial liabilities designated at fair value 279 17
Q Fair value of financial instruments 280 18
Q Offsetting financial assets and financial liabilities 296 19
Financial instruments held at
amortised cost
Q Loans and advances to banks and customers 297 20
Q Finance leases 298 21
Q Reverse repurchase and repurchase agreements including other
similar lending and borrowing
298 22
Non-current assets and other
investments
Q Property, plant and equipment 299 23
Q Goodwill and intangible assets 300 24
Q Operating leases 302 25
Accruals, provisions, contingent
liabilities and legal proceedings
Q Accruals, deferred income and other liabilities 303 26
Q Provisions 303 27
Q Contingent liabilities and commitments 305 28
Q Legal, competition and regulatory matters 306 29
Capital instruments, equity and
reserves
Q Subordinated liabilities 315 30
Q Ordinary shares, share premium and other equity 318 31
Q Reserves 319 32
Q Non-controlling interests 319 33
Employee benefits Q Share based payments 321 34
Q Pensions and post retirement benefits 323 35
Scope of consolidation Q Principal subsidiaries 327 36
Q Structured entities 328 37
Q Investments in associates and joint ventures 333 38
Q Securitisations 333 39
Q Assets pledged 335 40
Other disclosure matters Q Related party transactions and Directors’ remuneration 336 41
Q Auditors’ remuneration 338 42
Q Financial risks, liquidity and capital management 339 43
Q Transition Notes – Changes in accounting policies, comparability and
other adjustments
339 44
Q Non-current assets held for sale and associated liabilities 341 45
Q Barclays PLC (the Parent Company) 342 46
Contents
Financial statements
Detailed analysis of our statutory accounts, independently audited and providing in-depth disclosure on the financial
performance of the Group.
The Strategic Report Governance Risk review Financial review Financial statements Shareholder information