Barclays 2005 Annual Report Download - page 256
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Barclays PLC
Annual Report 2005
254
Notes to the accounts
For the year ended 31st December 2005
62 First-time adoption of International Financial Reporting Standards (IFRS) (continued)
Material adjustments to the cash flow statement for 2004
The IFRS and UK GAAP cash flow statements have similar objectives and are based on similar principles. However, the UK GAAP cash flow statement
was prepared based on cash being defined as cash and balances at central banks and loans and advances to banks repayable on demand. The IFRS
cash flow statement is prepared based on cash and cash equivalents being defined as highly liquid investments that are convertible into cash with
an insignificant risk of changes in value with original maturities of less than three months. Trading balances are not considered to be part of cash
equivalents.
The two statements also differ with regard to the classification of items within the cash flow statement. Under UK GAAP, the cash flow statement
included the following categories:
•Operating activities.
•Dividends from joint ventures and associates.
•Returns on investments and servicing of finance.
•Taxation.
•Capital expenditure and financial investments.
•Acquisitions and disposals.
•Equity dividends paid.
•Management of liquid resources.
•Financing.
Under IFRS, only three categories are required: operating, investing and financing.