Barclays 2014 Annual Report Download - page 342

340 I Barclays PLC Annual Report 2014 barclays.com/annualreport
Notes to the financial statements
Other disclosure matters
44 Transition Notes – Changes in accounting policies, comparability and other adjustments continued
Impact of IAS 32 – Financial Instruments: (Revised) on the cash flow statement as at 31 December 2014
The adoption of the IAS 32 amendments impacted the net cash from operating activities which decreased by £1,493m.
Impact of IAS 32 (revised) on consolidated cash flow statement
For the year ended 31 December 2014
Pre IAS 32
(revised)
£m
IAS 32
(revised)
impact
£m
Published
£m
Continuing operations
Changes in operating assets and liabilities
Net (increase)/decrease in loans and advances to banks and customers 2,796 888 3,684
Net (decrease) in deposits and debt securities in issue (1,284) (829) (2,113)
Net decrease in derivative financial instruments 4,145 (1,552) 2,593
Net cash from operating activities (8,948) (1,493) (10,441)
Net (decrease) in cash and cash equivalents (1,782) (1,493) (3,275)
Cash and cash equivalents at beginning of year 80,185 1,569 81,754
Cash and cash equivalents at end of year 78,403 76 78,479
Cash and cash equivalents comprise:
Loans and advances to banks with original maturity less than three months 36,206 76 36,282
78,403 76 78,479
Movement between the published and restated cash flow statement for 31 December 2012 and 31 December 2013
The adoption of the IAS 32 (revised) amendments impacted the net cash from operating activities which increased by £232m and £207m for 2013
and 2012 respectively.
Consolidated cash flow statement – movement between published and restated
2013 2012
For the year ended 31 December Published
£m
IAS 32
(revised)
impact
£m
Restated
£m
Published
£m
IAS 32
(revised)
impact
£m
Restated
£m
Continuing operations
Changes in operating assets and liabilities
Net (increase)/decrease in loans and advances to banks and customers (6,783) 2,868 (3,915) 1,832 (1,274) 558
Net (decrease) in deposits and debt securities in issue (12,519) (873) (13,392) (4,388) 187 (4,201)
Net decrease in derivative financial instruments 2,734 (1,763) 971 4,293 1,294 5,587
Net cash from operating activities (25,174) 232 (24,942) (13,823) 207 (13,616)
Net (decrease) in cash and cash equivalents (41,711) 232 (41,479) (27,873) 207 (27,666)
Cash and cash equivalents at beginning of year 121,896 1,337 123,233 149,673 1,130 150,803
Cash and cash equivalents at end of year 80,185 1,569 81,754 121,896 1,337 123,233
Cash and cash equivalents comprise:
Loans and advances to banks with original maturity less than three
months 33,690 1,569 35,259 33,473 1,337 34,810
80,185 1,569 81,754 121,896 1,337 123,233