HSBC 2005 Annual Report Download - page 347
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345
Consolidated balance sheet at 31 December 2004
Adjustments to conform HSBC’s UK GAAP balance sheet at 31 December 2004 to its accounting policies under IFRSs are set out below:
UK GAAP
Retirement
benefits Dividends Goodwill
Software
capitalisation
Share-
based
payments Leases Insurance
Consolid-
ation Property Other
IFRSs
(except
IAS 32/39
and IFRS 4)
US$m US$m US$m US$m US$m US$m US$m US$m US$m US$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
Treasury bills and other
eligible bills ......................... 30,284––– –––197–––30,481
Hong Kong Government
certificates of indebtedness . 11,878––– –––––––11,878
Loans and advances to banks ...142,712––– –––69940–(2)143,449
Loans and advances to
customers ............................ 669,831––– ––(122)3423,602–(762)672,891
Debt securities ......................... 240,9994–– –––8,109(701)––248,411
Equity shares ............................ 19,319––– –––6,8961,321–18327,719
Interests in associates and
joint ventures ....................... 3,452––3 –––––(14)–3,441
Other participating interests ..... 881––– –––––––881
Goodwill and intangible
assets ................................... 29,382 – – 1,809 760 – – 1,874 (3) – 673 34,495
Tangible fixed assets ............... 18,829–––– –(596)––(2,520)(89)15,624
Other assets ............................. 73,498 1,152 – 57 (138) 110 – (19,141) 468 (249) (490) 55,267
Prepayments and accrued
income ................................. 19,489 (1,003) – – – – – (64) 11 736 (14) 19,155
Total assets .............................. 1,276,778 153 – 1,869 622 110 (718) (1,088) 4,796 (2,047) (501) 1,279,974