Barclays 2013 Annual Report Download - page 271

Financial statements
Contents
Page Note
 Presentation of information 270
 Independent Auditors’ Report 271
 Independent Registered Public Accounting Firm’s report 276
 Consolidated income statement 277
 Consolidated statement of comprehensive income 278
 Consolidated balance sheet 279
 Consolidated statement of changes in equity 280
 Consolidated cash flow statement 281
 Parent Company accounts 282
 Notes to the financial statements 284
 Significant accounting policies 284 1
Performance/return  Segmental reporting 288 2
 Net interest income 288 3
 Net fee and commission income 289 4
 Net trading income 290 5
 Net investment income 290 6
 Credit impairment charges and other provisions 291 7
 Administration and general expenses 293 8
 Profit on disposal of subsidiaries, associates and joint ventures 293 9
 Tax 294 10
 Earnings per share 297 11
 Dividends on ordinary shares 297 12
Assets and liabilities held at fair value  Trading portfolio 298 13
 Financial assets designated at fair value 298 14
 Derivative financial instruments 299 15
 Available for sale financial investments 303 16
 Financial liabilities designated at fair value 303 17
 Fair value of assets and liabilities. 304 18
 Offsetting financial assets and financial liabilities 322 19
Financial instruments held at
amortised cost
 Loans and advances to banks and customers 324 20
 Finance leases 324 21
 Reclassification of financial assets held for trading 325 22
 Reverse repurchase and repurchase agreements including other
similar lending and borrowing
325 23
Fixed assets and investments  Property, plant and equipment 326 24
 Goodwill and intangible assets 328 25
 Operating leases 330 26
Accruals, provisions, and contingent
liabilities
 Accruals, deferred income and other liabilities 331 27
 Provisions 332 28
 Contingent liabilities and commitments 334 29
 Legal proceedings, competition and regulatory matters 334 30
Capital instruments, equity and reserves  Subordinated liabilities 341 31
 Ordinary shares, share premium, and other equity 344 32
 Reserves 345 33
 Non-controlling interests 346 34
Employee benefits  Staff costs 348 35
 Share based payments 349 36
 Pensions and post retirement benefits 351 37
Scope of consolidation  Principal subsidiaries 356 38
 Structured entities 358 39
 Investments in associates and joint ventures 363 40
 Securitisations 363 41
 Assets pledged 365 42
Other disclosure matters  Related party transactions and Directors’ remuneration 366 43
 Auditors’ remuneration 368 44
 Financial risks, liquidity and capital management 369 45
 Changes in accounting policies, comparability and other adjustments 369 46
 Barclays PLC (the Parent Company) 376 47
Detailed analysis of our statutory accounts,
independently audited and providing in-depth disclosure
on the financial performance of the Group.
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