HSBC 2011 Annual Report Download - page 286

HSBC HOLDINGS PLC
Financial Statements (continued)
Consolidated statement of changes in equity
284
Consolidated statement of changes in equity for the year ended 31 December 2011 (continued)
2010
Other reserves
Called up share capital
Share premium2
Other equity instru- ments
Retained earnings 3,4,5
Available- for-sale fair value reserve
Cash flow hedging reserve6
Foreign exchange reserve
Merger reserve3,7
Total share- holders’ equity
Non- controlling 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 .............................................................................. 8,705 8,413 2,133 88,737 (9,965) (26) 2,994 27,308 128,299 7,362 135,661
Profit for the year ...................................................................... – – – 13,159 – – – – 13,159 1,032 14,191
Other comprehensive income (net of tax) ................................ – – – 49 5,671 (266) (526) – 4,928 115 5,043 Available-for-sale investments ................................................. – – – – 5,671 – – – 5,671 164 5,835
Cash flow hedges ...................................................................... – – – – – (266) – – (266) (5) (271) Actuarial losses on defined benefit plans ................................. – – – (58) – – – – (58) (3) (61) Share of other comprehensive income of associates
and joint ventures ................................................................. – – – 107 – – – – 107 – 107
Exchange differences ............................................................... – – – – – – (526) – (526) (41) (567) Total comprehensive income for the year ................................ – – – 13,208 5,671 (266) (526) – 18,087 1,147 19,234
Shares issued under employee share plans .............................. 12 168 – – – – – – 180 – 180
Shares issued in lieu of dividends and amounts arising
thereon2 ................................................................................. 126 (127) – 2,524 – – – – 2,523 – 2,523
Capital securities issued9 .......................................................... – – 3,718 – – – – – 3,718 – 3,718
Dividends to shareholders8 ....................................................... – – – (6,350) – – – – (6,350) (725) (7,075)
Tax credit on distributions ........................................................ – – – 122 – – – – 122 – 122
Own shares adjustment ............................................................. – – – 174 – – – – 174 – 174
Cost of share-based payment arrangements ............................. – – – 812 – – – – 812 – 812 Income taxes on share-based payments ................................... – – – (14) – – – – (14) – (14) Other movements ...................................................................... – – – (58) 217 7 – – 166 3 169
Acquisition and disposal of subsidiaries .................................. – – – – – – – – – (436) (436) Changes in ownership interests in subsidiaries that
did not result in loss of control ............................................ – – – (50) – – – – (50) (103) (153)
At 31 December ........................................................................ 8,843 8,454 5,851 99,105 (4,077) (285) 2,468 27,308 147,667 7,248 154,915