HSBC 2009 Annual Report Download - page 359

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Consolidated statement of changes in equity for the year ended 31 December 2009
2009 Other reserves
Called up share capital
Share premium4
Other equity instru- ments
Retained earnings3,5
Available- for-sale fair value reserve
Cash flow hedging reserve6
Foreign exchange reserve
Share- based payment reserve
Merger reserve3,7
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$m US$m
At 1 January .......................................................... 6,053 8,463 2,133 80,689 (20,550) (806) (1,843) 1,995 17,457 93,591 6,638 100,229 Profit for the year .................................................. – – – 5,834 – – – – – 5,834 860 6,694
Other comprehensive income (net of tax) ............ – – – (2,536) 10,603 791 4,837 – – 13,695 410 14,105
Available-for-sale investments ............................. – – – – 10,603 – – – – 10,603 214 10,817
Cash flow hedges .................................................. – – – – – 791 – – – 791 (19) 772 Actuarial gains/(losses) on defined benefit
plans .................................................................. – – – (2,685) – – – – – (2,685) 77 (2,608)
Share of other comprehensive income of
associates and joint ventures ............................ – – – 149 – – – – – 149 – 149
Exchange differences ........................................... – – – – – – 4,837 – – 4,837 138 4,975 Total comprehensive income for the year ............ – – – 3,298 10,603 791 4,837 – – 19,529 1,270 20,799 Shares issued under employee share plans .......... 4 69 – – – – – – – 73 – 73
Shares issued in lieu of dividends and
amounts arising thereon4 .................................. 118 (119) – 1,670 – – – – – 1,669 – 1,669
Shares issued in respect of rights issue ................ 2,530 – – – – – – – 15,796 18,326 – 18,326
Dividends to shareholders ..................................... – – – (5,639) – – – – – (5,639) (832) (6,471)
Tax credit on dividends ........................................ – – – 50 – – – – – 50 – 50 Own shares adjustment ......................................... – – – (227) – – – – – (227) – (227)
Exercise and lapse of share options and
vesting of share awards .................................... – – – 807 – – – (769) – 38 – 38
Cost of share-based payment arrangements ......... – – – – – – – 683 – 683 – 683 Income taxes on share-based payments ............... – – – 9 – – – – – 9 – 9 Other movements .................................................. – – – 210 (18) (11) – 16 – 197 77 274 Transfers7 .............................................................. – – – 5,945 – – – – (5,945) – – –
Net increase in minority interest arising on
acquisitions, disposals and capital issuance ..... – – – – – – – – – – 209 209
At 31 December .................................................... 8,705 8,413 2,133 86,812 (9,965) (26) 2,994 1,925 27,308 128,299 7,362 135,661