Barclays 2005 Annual Report Download - page 100

Note
(a) Capital ratios for 2004 are based on UK GAAP and have not been restated as these remain as reported to the FSA. As at 1st January 2005 the tier 1 ratio was 7.1%
and the risk asset ratio was 11.8% reflecting the impact of IFRS including the adoption of IAS 32, IAS 39 and IFRS 4.
Barclays PLC
Annual Report 2005
98
Consolidated balance sheet summary – IFRS
As at 31st December
2005 2004
£m £m
Assets
Cash and other short-term funds 5,807 3,525
Treasury bills and other eligible bills n/a 6,658
Trading and financial assets designated at fair value 251,820 n/a
Derivative financial instruments 136,823 n/a
Debt securities and equity shares n/a 141,710
Loans and advances to banks 31,105 80,632
Loans and advances to customers 268,896 262,409
Available for sale investments 53,497 n/a
Reverse repurchase agreements and cash collateral on securities borrowed 160,398 n/a
Insurance assets, including unit-linked assets 114 8,576
Property plant and equipment 2,754 2,282
Other assets 13,143 32,389
Total assets 924,357 538,181
Liabilities
Deposits and items in the course of collection due to banks 77,468 112,229
Customer accounts 238,684 217,492
Trading and financial liabilities designated at fair value 104,949 n/a
Liabilities to customers under investment contracts 85,201 n/a
Derivative financial instruments 137,971 n/a
Debt securities in issue 103,328 83,842
Repurchase agreements and cash collateral on securities lent 121,178 n/a
Insurance contract liabilities, including unit-linked liabilities 3,767 8,377
Subordinated liabilities 12,463 12,277
Other liabilities 14,918 87,200
Total liabilities 899,927 521,417
Shareholders’ equity
Shareholders’ equity excluding minority interests 17,426 15,870
Minority interests 7,004 894
Total shareholders’ equity 24,430 16,764
Total liabilities and shareholders’ equity 924,357 538,181
Weighted risk assets and capital ratios
Weighted risk assets 269,148 218,601
Tier 1 ratio(a) 7.0% 7.6%
Risk asset ratio(a) 11.3% 11.5%
Selected financial statistics
Net asset value per ordinary share 269p 246p
Year-end United States Dollar exchange rate used in preparing the accounts 1.72 1.92
Year-end euro exchange rate used in preparing the accounts 1.46 1.41
Year-end Rand exchange rate used in preparing the accounts 10.87 10.86
Note 63 to the accounts provides a reconciliation of net profit and shareholders’ equity between the amounts calculated under IFRS and US GAAP.
The financial information on page 99 is extracted from the published accounts for the last four years. This information should be read together
with, and is qualified by reference to, the accounts and Notes included in this report.
Financial data Barclays PLC