HSBC 2011 Annual Report Download - page 287

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Shareholder Information Financial Statements Corporate Governance Operating & Financial Review Overview
2009
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 .............................................................................. 6,053 8,463 2,133 82,684 (20,550) (806) (1,843) 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
thereon2 ................................................................................. 118 (119) – 1,670 – – – – 1,669 – 1,669
Shares issued in respect of rights issue7 ................................... 2,530 – – – – – – 15,796 18,326 – 18,326
Dividends to shareholders8 ....................................................... – – – (5,639) – – – – (5,639) (832) (6,471)
Tax credit on distributions ........................................................ – – – 50 – – – – 50 – 50
Own shares adjustment ............................................................. – – – (227) – – – – (227) – (227)
Exercise and lapse of share options and vesting of share
awards ................................................................................... – – – 38 – – – – 38 – 38
Cost of share-based payment arrangements ............................. – – – 683 – – – – 683 – 683 Income taxes on share-based payments ................................... – – – 9 – – – – 9 – 9
Other movements ...................................................................... – – – 226 (18) (11) – – 197 77 274
Transfers7 .................................................................................. – – – 5,945 – – – (5,945) – – –
Acquisition and disposal of subsidiaries ................................... – – – – – – – – – (38) (38) Change in ownership interests in subsidiaries that
did not result in loss of control ............................................ – – – – – – – – – 247 247
At 31 December ........................................................................ 8,705 8,413 2,133 88,737 (9,965) (26) 2,994 27,308 128,299 7,362 135,661 For footnotes, see page 290. The accompanying notes on pages 291 to 413, ‘Critical accounting policies’ on pages 38 to 42, the audited sections of ‘Risk’ on pages 98 to 210 and the audited sections of ‘Capital’ on pages 211 to 217
form an integral part of these financial statements.