HSBC 2005 Annual Report Download - page 343

341
Consolidated balance sheet at 31 December 2004
UK GAAP
IFRSs format
Effect of
transition
to IFRSs
IFRSs (except
IAS 32/39
and IFRS 4)
US$m US$m US$m
ASSETS
Cash and balances at central banks ....................................................... 9,872 72 9,944
Items in the course of collection from other banks ............................... 6,352 (14) 6,338
Hong Kong Government certificates of indebtedness .......................... 11,878 – 11,878
Trading securities ................................................................................. 111,022 11,138 122,160
Derivatives ........................................................................................... 32,188 2 32,190
Loans and advances to banks ............................................................... 142,712 737 143,449
Loans and advances to customers ......................................................... 669,831 3,060 672,891
Financial investments ........................................................................... 180,461 4,871 185,332
Interests in associates and joint ventures .............................................. 3,452 (11) 3,441
Goodwill and intangible assets ............................................................. 29,382 5,113 34,495
Property, plant and equipment .............................................................. 18,829 (3,205) 15,624
Other assets .......................................................................................... 41,310 (18,233) 23,077
Prepayments and accrued income ......................................................... 19,489 (334) 19,155
Total assets ........................................................................................... 1,276,778 3,196 1,279,974
LIABILITIES AND EQUITY
Liabilities
Hong Kong currency notes in circulation ............................................. 11,878 – 11,878
Deposits by banks ................................................................................ 83,539 516 84,055
Customer accounts ............................................................................... 693,751 (679) 693,072
Items in the course of transmission to other banks ............................... 5,301 – 5,301
Trading liabilities ................................................................................. 46,460 – 46,460
Derivatives ........................................................................................... 35,394 (406) 34,988
Debt securities in issue ......................................................................... 208,593 3,128 211,721
Retirement benefit liabilities ................................................................ – 6,475 6,475
Other liabilities ..................................................................................... 41,461 (20,880) 20,581
Liabilities to policyholders under long-term assurance business .......... – 19,190 19,190
Accruals and deferred income .............................................................. 16,500 (1) 16,499
Provisions
– deferred tax ....................................................................................... 2,066 (631) 1,435
– other provisions ................................................................................. 5,532 (2,896) 2,636
Subordinated liabilities ......................................................................... 26,486 – 26,486
Total liabilities ..................................................................................... 1,176,961 3,816 1,180,777
Equity
Called up share capital ......................................................................... 5,587 – 5,587
Share premium account ........................................................................ 4,881 – 4,881
Other reserves ...................................................................................... 21,457 4,165 25,622
Retained earnings ................................................................................. 54,698 (5,266) 49,432
Total shareholders’ equity .................................................................... 86,623 (1,101) 85,522
Minority interests ................................................................................. 13,194 481 13,675
Total equity .......................................................................................... 99,817 (620) 99,197
Total equity and liabilities .................................................................... 1,276,778 3,196 1,279,974