Barclays 2015 Annual Report Download - page 245

home.barclays/annualreport Barclays PLC Annual Report 2015 I 243
Contents
Financial statements
Page Note
Consolidated financial statements
 Presentation of information 244 n/a
 Independent Auditors’ Report 245 n/a
 Independent Registered Public Accounting Firm’s report 252 n/a
 Consolidated income statement 253 n/a
 Consolidated statement of comprehensive income 254 n/a
 Consolidated balance sheet 255 n/a
 Consolidated statement of changes in equity 256 n/a
 Consolidated cash flow statement 257 n/a
 Parent Company accounts 258 n/a
 Notes to the financial statements 260 n/a
 Significant accounting policies 260 1
Notes to the financial statements
Performance/return  Segmental reporting 263 2
 Net interest income 263 3
 Net fee and commission income 264 4
 Net trading income 264 5
 Net investment income 265 6
 Credit impairment charges and other provisions 265 7
 Operating expenses 267 8
 Profit/(loss) on disposal of subsidiaries, associates and joint ventures 267 9
 Tax 268 10
 Earnings per share 271 11
 Dividends on ordinary shares 271 12
Assets and liabilities held at fair value  Trading portfolio 272 13
 Financial assets designated at fair value 272 14
 Derivative financial instruments 273 15
 Available for sale financial assets 276 16
 Financial liabilities designated at fair value 276 17
 Fair value of assets and liabilities 277 18
 Offsetting financial assets and financial liabilities 293 19
Financial instruments held
at amortised cost
 Loans and advances to banks and customers 295 20
 Finance leases 295 21
 Reverse repurchase and repurchase agreements including other similar
secured lending and borrowing
296 22
Non-current assets and other investments  Property, plant and equipment 297 23
 Goodwill and intangible assets 298 24
 Operating leases 300 25
Accruals, provisions, contingent liabilities
and legal proceedings
 Accruals, deferred income and other liabilities 301 26
 Provisions 301 27
 Contingent liabilities and commitments 303 28
 Legal, competition and regulatory matters 304 29
Capital instruments, equity and reserves  Subordinated liabilities 314 30
 Ordinary shares, share premium and other equity 318 31
 Reserves 319 32
 Non-controlling interests 319 33
Employee benefits  Share based payments 321 34
 Pensions and post retirement benefits 323 35
Scope of consolidation  Principal subsidiaries 327 36
 Structured entities 328 37
 Investments in associates and joint ventures 333 38
 Securitisations 333 39
 Assets pledged 335 40
Other disclosure matters  Related party transactions and Directors’ remuneration 336 41
 Auditors’ remuneration 338 42
 Financial risks, liquidity and capital management 339 43
 Non-current assets held for sale and associated liabilities 339 44
 Barclays PLC (the Parent Company) 340 45
 Related undertakings 341 46
Detailed analysis of our statutory accounts, independently audited and providing in-depth disclosure on the financial performance
of the Group.
The Strategic Report Governance Risk review Financial review Financial statements Shareholder information