Barclays 2005 Annual Report Download - page 254

Barclays PLC
Annual Report 2005
252
Notes to the accounts
For the year ended 31st December 2005
62 First-time adoption of International Financial Reporting Standards (IFRS) (continued)
Analysis of remeasure column in balance sheet – liabilities as at 1st January 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 (72) – –
Trading portfolio liabilities –––
Liabilities to customers under investment contracts – – –
Derivative financial instruments –––
Debt securities in issue 11,900 – –
Repurchase agreements and cash collateral on securities lent – – –
Other liabilities (159) 38 –
Accruals and deferred income –––
Current tax liabilities –17 –
Insurance contract liabilities including unit-linked liabilities 40 (94) –
Subordinated liabilities:
Undated loan capital – non-convertible – – –
– Dated loan capital – convertible to preference shares – – –
– Dated loan capital – non-convertible – – –
Deferred tax liabilities 558 38 –
Other provisions for liabilities –––
Dividend –––
Retirement benefit liabilities –––
Retail life-fund liabilities to policyholders – – –
Total liabilities 12,267 (1) –
Analysis of remeasure column in balance sheet – shareholders’ equity as at 1st January 2004
Life
Consolidation assurance Goodwill
Notes (a) (b) (d)
Shareholders’ equity £m £m £m
Called up share capital –––
Share premium account –––
Less: Treasury shares –––
Available for sale reserve –––
Revaluation reserve –––
Cash flow hedging reserve –––
Capital redemption reserve –––
Other capital reserve –––
Translation reserve –––
Retained earnings (157) (592) 1
Shareholders’ equity excluding minority interests (157) (592) 1
Minority interests –––
Total shareholders’ equity (157) (592) 1
Total liabilities and shareholders’ equity 12,110 (593) 1