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Barclays PLC

Annual Report 2005

244

Notes to the accounts

For the year ended 31st December 2005

62 First-time adoption of International Financial Reporting Standards (IFRS) (continued)

Balance sheet – shareholders’ equity reconciliation as at periods from 1st January 2004 – 1st January 2005

1st January 2005

IFRS

(except

IAS 32/39

& IFRS 4) Reclassify Remeasure IFRS

Shareholders’ equity £m £m £m £m

Called up share capital 1,614 – – 1,614

Share premium account 5,524 – – 5,524

Less: Treasury shares (119) – – (119)

Available for sale reserve – – 314 314

Revaluation reserve ––––

Cash flow hedging reserve – – 302 302

Capital redemption reserve 309––309

Other capital reserve 617––617

Translation reserve (58) – – (58)

Retained earnings 7,983 – (1,199) 6,784

Shareholders’ equity excluding minority interests 15,870 – (583) 15,287

Minority interests 894 – 2,436 3,330

Total shareholders’ equity 16,764 – 1,853 18,617

Total liabilities and shareholders’ equity 538,181 – 177,419 715,600

Analysis of remeasure column in balance sheet – assets as at 1st January 2005

Derivatives,

financial

instruments

and hedge

accounting

Notes (n),(o)

Assets £m

Cash and balances at central banks –

Items in the course of collection from other banks –

Treasury bills and other eligible bills –

Trading portfolio assets (3,216)

Non-trading financial instrument fair valued through profit and loss:

– held on own account 7,063

– held in respect of linked liabilities to customers under investment contracts –

Derivative financial instruments 354

Loans and advances to banks –

Loans and advances to customers (3,661)

Debt securities –

Equity securities –

Available for sale financial investments 819

Reverse repurchase agreements and cash collateral on securities borrowed –

Other assets (448)

Insurance assets, including unit-linked assets –

Investments in associates and joint ventures –

Goodwill –

Intangible assets –

Property, plant and equipment –

Prepayments and accrued income –

Deferred tax assets 92

Retail life-fund assets attributable to policyholders –

Total assets 1,003