Barclays 2013 Annual Report Download - page 202

Capital Composition
Key capital ratios
As at 31 December 2013 2012
Core Tier 1 13.2% 10.8%
Tier 1 15.7% 13.2%
Total capital 19.9% 17.0%
Capital Resources (audited)
As at 31 December 2013
£m
2012
£m
Shareholders’ equity (excluding non-controlling interests) per balance sheet 55,385 50,615
– Less: CRD IV additional Tier 1 equitya(2,063) –
Own credit cumulative lossb806 804
Unrealised losses/(gains) on available for sale debt securitiesb3 (417)
Unrealised gains on available for sale equity (recognised as Tier 2 capital)b(151) (110)
Cash flow hedging reserveb(273) (2,099)
Non-controlling interests per balance sheet 8,564 9,371
– Less: Other Tier 1 capital – preference shares (6,131) (6,203)
– Less: Non-controlling Tier 2 capital (478) (547)
Other regulatory adjustments to non-controlling interests (23) (171)
Other regulatory adjustments and deductions:
Defined benefit pension adjustmentb195 49
Goodwill and intangible assetsb(7,618) (7,622)
50% excess of expected losses over impairmentb(787) (648)
50% of securitisation positions (503) (997)
Other regulatory adjustments (142) (303)
Core Tier 1 capital 46,784 41,722
Other Tier 1 capital:
Preference shares 6,131 6,203
Tier 1 notesc500 509
Reserve capital instrumentsc2,858 2,866
Regulatory adjustments and deductions:
50% of material holdings (459) (241)
50% of the tax on excess of expected losses over impairment 6 176
Total Tier 1 capital 55,820 51,235
Tier 2 capital:
Undated subordinated liabilities 1,522 1,625
Dated subordinated liabilities 13,626 14,066
Non-controlling Tier 2 capital 478 547
Reserves arising on revaluation of propertyb7 39
Unrealised gains on available for sale equityb153 110
Collectively assessed impairment allowances 1,875 2,002
Tier 2 deductions:
50% of material holdings (459) (241)
50% excess of expected losses over impairment (gross of tax) (793) (824)
50% of securitisation positions (503) (997)
Total capital regulatory adjustments and deductions:
Investments that are not material holdings or qualifying holdings (768) (1,139)
Other deductions from total capital (288) (550)
Total regulatory capital 70,670 65,873
Notes
a Additional Tier 1 instruments that are not eligible for CRD III capital but are eligible under CRD IV rules.
b The capital impacts of these items are net of tax.
c Tier 1 notes and reserve capital instruments are included in subordinated liabilities in the consolidated balance sheet.
Risk review
Funding risk – Capital continued
barclays.com/annualreport
200 Barclays PLC Annual Report 2013