HSBC 2012 Annual Report Download - page 383

381
Overview Operating & Financial Review Corporate Governance Financial Statements Shareholder Information
HSBC Holdings statement of changes in equity for the year ended 31 December 2012
Other reserves
Called up
share
capital
Share
premium4
Other
equity
instru-
ments
Retained
earnings
12
Available-
for-sale
fair value
reserve
Other
paid-in
capital13
Merger
and other
reserves9
Total
share-
holders’
equity
US$m US$m US$m US$m US$m US$m US$m US$m
At 1 January 2012 ................................. 8,934 8,457 5,828 22,115 12 1,710 35,127 82,183
Profit for the year .................................. – – – 8,082 – – – 8,082
Other comprehensive income
(net of tax) ........................................ – – – – 102 – – 102
Available-for-sale investments ............. – – – – 129 – – 129
Income tax ............................................ – – – – (27) – – (27)
Total comprehensive income for
the year ............................................. – – – 8,082 102 – – 8,184
Shares issued under employee share
plans .................................................. 119 1,812 – (26) – – – 1,905
Shares issued in lieu of dividends
and amounts arising thereon4 ........... 185 (185) – 2,429 – – – 2,429
Dividends to shareholders10 ..................... – – – (8,042) – – – (8,042)
Tax credit on distributions .................... – – – 32 – – – 32
Own shares adjustment ......................... – – – 379 – – – 379
Exercise and lapse of share options ...... – – – (219) – 219 – –
Cost of share-based payment
arrangements .................................... – – – 55 – – – 55
Income taxes on share-based payments – – – 10 – – – 10
Equity investments granted to
employees of subsidiaries under
employee share plans ....................... – – – (108) – – – (108)
At 31 December 2012 .......................... 9,238 10,084 5,828 24,707 114 1,929 35,127 87,027
At 1 January 2011 ................................. 8,843 8,454 5,828 21,440 56 1,583 35,127 81,331
Profit for the year .................................. – – – 5,471 – – – 5,471
Other comprehensive income
(net of tax) ........................................ – – – – (44) – – (44)
Available-for-sale investments ............. – – – – (61) – – (61)
Income tax ............................................ – – – – 17 – – 17
Total comprehensive income for
the year ............................................. – – – 5,471 (44) – – 5,427
Shares issued under employee share
plans .................................................. 6 90 – – – – – 96
Shares issued in lieu of dividends
and amounts arising thereon4 ........... 85 (87) – 2,232 – – – 2,230
Dividends to shareholders10 ..................... – – – (7,501) – – – (7,501)
Tax credit on distributions .................... – – – 128 – – – 128
Own shares adjustment ......................... – – – (265) – – – (265)
Exercise and lapse of share options ...... – – – (127) – 127 – –
Cost of share-based payment
arrangements .................................... – – – 57 – – – 57
Equity investments granted to
employees of subsidiaries under
employee share plans ....................... – – – 674 – – – 674
Other movements .................................. – – – 6 – – – 6
At 31 December 2011 ........................... 8,934 8,457 5,828 22,115 12 1,710 35,127 82,183
Dividends per ordinary share at 31 December 2012 were US$0.41 (2011: US$0.39; 2010: US$0.34).
The accompanying notes on pages 383 to 515 form an integral part of these financial statements1.
For footnotes, see page 382.