HSBC 2005 Annual Report Download - page 325

323
38 Equity
2005
Other reserves
Called up
share
capital
Share
premium1
Retained
earnings2
Available-
for-sale
fair value
reserve
Cash flow
hedging
reserve
Foreign
exchange
reserve
Share-
based
payment
reserve
Merger
reserve3
Total
share-
holders’
equity
Minority
interests
Total
equity
US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m
At 1 January ........................................................................... 5,587 4,881 49,432 – – 3,215 1,349 21,058 85,522 13,675 99,197
IFRSs transition adjustment at 1 January 2005 ....................... – – (1,762) 1,919 410 686 – – 1,253 (10,077) (8,824)
Shares issued under employee share plans ............................. 28 662 – – – – – – 690 – 690
Shares issued in lieu of dividends and amounts
arising thereon .................................................................... 52 (52) 1,811 – – – – – 1,811 – 1,811
New share capital subscribed, net of costs1 ............................ – 1,405 – – – – – – 1,405 – 1,405
Profit for the year attributable to shareholders ....................... – – 15,081 – – – – – 15,081 – 15,081
Dividends to shareholders of the parent company .................. – – (7,750) – – – – – (7,750) – (7,750) Own shares adjustment .......................................................... – – (558) – – – 127 – (431) – (431) Share of changes recognised directly in equity in
the equity of associates or joint ventures ............................ – – 161 – – – – – 161 – 161
Actuarial losses on defined benefit plans4 .............................. – – (820) – – – – – (820) – (820)
Exchange differences ............................................................. – – (3,449) (141) (41) (568) 14 – (4,185) – (4,185) Fair value losses taken to equity ............................................. – – – (351) (63) – – – (414) – (414) Amounts transferred to the income statement ........................ – – – (226) (106) – – – (332) – (332) Exercise of HSBC share options ............................................ – – 303 – – – (481) – (178) – (178) Charge to the income statement in respect of
equity settled share-based payment instructions ................ – – – – – – 540 – 540 – 540
Other movements ................................................................... – – 58 (400) – – – – (342) – (342) Tax on items taken directly to or transferred
from equity ......................................................................... – – 267 162 (8) – – – 421 – 421
Transfers ................................................................................ – – 3,449 141 41 (3,617) (14) – – – –
Carried forward ...................................................................... 5,667 6,896 56,223 1,104 233 (284) 1,535 21,058 92,432 3,598 96,030