Aviva 2009 Annual Report Download - page 150

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Aviva plc Consolidated financial statements continued
Annual Report and Accounts 2009
Consolidated statement of changes in equity continued
For the year ended 31 December 2008
Equity
Shares Owner- attributable
Ordinary Preference held by Currency occupied Investment Hedging Equity to Direct
share share Share Merger employee translation properties valuation instruments compensation Retained shareholders capital Minority Total
capital capital premium reserve trusts reserve reserve reserve reserve reserve earnings of Aviva plc instrument interests equity
£m £m £m £m £m £m £m £m £m £m £m £m £m £m £m
At 1 January 2008 as
reported 655 200 1,223 3,271 (10) 432 192 819 (63) 89 6,338 13,146 990 1,795 15,931
Prior year adjustment
(see note 2b(ii)) — — — — — — — — — — 96 96 — —
At 1 January 2008 as
restated 655 200 1,223 3,271 (10) 432 192 819 (63) 89 6,434 13,242 990 1,795 16,027
Loss for the year — — — — — — — — — — (915) (915) — 30 (885)
Other
comprehensive
income — — — — — 3,253 (36) (1,530) (1,040) — (836) (189) — 471 282
Total
comprehensive
income for
the year — — — — — 3,253 (36) (1,530) (1,040) — (1,751) (1,104) — 501 (603)
Owner-occupied
properties –
Fair value losses
transferred to
retained earnings
on disposals — — — — — — 1 — — — (1) — — — —
Dividends and
appropriations — — — — — — — — — — (975) (975) — — (975)
Issues of share capital 2 — 18 — — — — — — — — 20 — — 20
Shares issued in lieu
of dividends 7 — (7) — — — — — — — 170 170 — — 170
Capital contributions
from minority
shareholders — — — — — — — — — — — — — 36 36
Minority share of
dividends declared
in the year — — — — — — — — — — — — — (106) (106)
Minority interests in
acquired subsidiaries — — — — — — — — — — — — — 43 43
Changes in minority
interests in existing
subsidiaries — — — — — — — — — — — — — (65) (65)
Shares acquired by
employee trusts — — — — (29) — — — — — — (29) — — (29)
Shares distributed by
employee trusts — — — — 6 — — — — — (6) — — — —
Reserves credit for
equity compensation
plans — — — — — — — — — 39 — 39 — — 39
Shares issued under
equity compensation
plans — — — — — — — — — (15) 15 — — — —
Aggregate tax effect –
shareholder tax
(note 13(c)) — — — — — — — — — — 16 16 — — 16
Balance at
31 December 664 200 1,234 3,271 (33) 3,685 157 (711) (1,103) 113 3,902 11,379 990 2,204 14,573
The accounting policies (identified alphabetically) on pages 130 to 142 and notes (identified numerically) on pages 151 to 274 are an integral part
of these financial statements.
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