Barclays 2005 Annual Report Download - page 250

62 First-time adoption of International Financial Reporting Standards (IFRS) (continued)
Analysis of remeasure column in balance sheet – assets as at 31st December 2004
Life
Consolidation assurance Goodwill
Notes (a) (b) (d)
Assets £m £m £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 –––
Non-trading financial instruments fair valued through profit and loss:
– held on own account –––
– held in respect of linked liabilities to customers
under investment contracts –––
Derivative financial instruments –––
Loans and advances to banks 5,376 125 –
Loans and advances to customers 8,026 – –
Debt securities 2,883 – –
Equity shares (768) – –
Available for sale financial investments – – –
Reverse repurchase agreements and cash collateral on securities borrowed – – –
Other assets 246 (877) –
Insurance assets, including unit-linked assets 41 157 –
Investments in associates and joint ventures – – 7
Goodwill – – 223
Intangible assets ––71
Property, plant and equipment –––
Prepayments and accrued income –––
Deferred tax assets 536––
Retail life-fund assets attributable to policyholders – – –
Total assets 16,340 (595) 301
Analysis of remeasure column in balance sheet – liabilities as at 31st December 2004
Life
Consolidation assurance Goodwill
Notes (a) (b) (d)
Liabilities £m £m £m
Deposits from banks –––
Items in the course of collection due to other banks – – –
Customer accounts (226) – –
Trading portfolio liabilities –––
Liabilities to customers under investment contracts – – –
Derivative financial instruments –––
Debt securities in issue 16,036 – –
Repurchase agreements and cash collateral on securities lent – – –
Other liabilities 90 35 –
Accruals and deferred income –––
Current tax liabilities –37 –
Insurance contract liabilities including unit-linked liabilities 40 (41) –
Subordinated liabilities:
– Undated loan capital – non-convertible – – –
– Dated loan capital – convertible to preference shares – – –
Dated loan capital – non-convertible – – –
Deferred tax liabilities 536 82 –
Other provisions for liabilities 27––
Dividend –––
Retirement benefit liabilities –––
Retail life-fund liabilities to policyholders – – –
Total liabilities 16,503 113 –
Notes to the accounts
For the year ended 31st December 2005
248 Barclays PLC
Annual Report 2005