HSBC 2005 Annual Report Download - page 352

HSBC HOLDINGS PLC
Notes on the Financial Statements (continued)
350
Consolidated income statement for the year ended 31 December 2004 under IFRSs (except IAS 32, IAS 39 and IFRS 4) (continued)
IFRSs numbers in UK GAAP format Reclassification IFRSs numbers in IFRSs format
US$m US$m US$m
Operating profit .................................................................................... 17,871 804 18,675 Operating profit
Share of profit in associates and joint ventures ........................................ 316 (48) 268 Share of profit in associates and joint ventures Gains on disposal of fixed assets and investments ..................................: 804 (804)
Profit on ordinary activities before tax ................................................ 18,991 (48) 18,943 Profit before tax Tax on profit on ordinary activities ......................................................... (4,733) 48 (4,685) Tax expense Profit on ordinary activities after tax ................................................... 14,258 14,258 Profit for the year Minority interests .................................................................................... (1,340) (1,340) Profit attributable to minority interests Profit attributable to shareholders 12,918 – 12,918 Profit attributable to shareholders of the parent company