HSBC 2010 Annual Report Download - page 244

HSBC HOLDINGS PLC
Financial Statements (continued)
Consolidated statement of changes in equity
242
Overview
Consolidated statement of changes in equity for the year ended 31 December 2010
2010 Other reserves
Called up share capital
Share premium2
Other equity instru- ments
Retained earnings3,4
Available- for-sale fair value reserve
Cash flow hedging reserve5
Foreign exchange reserve
Share- based payment reserve
Merger reserve3,6
Total share- holders’ equity
Non- controlling interests
Total equity
US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m
At 1 January ........................................................ 8,705 8,413 2,133 86,812 (9,965) (26) 2,994 1,925 27,308 128,299 7,362 135,661 Profit for the year ................................................ – – – 13,159 – – – – – 13,159 1,032 14,191
Other comprehensive income (net of tax) .......... – – – 49 5,671 (266) (526) – – 4,928 115 5,043
Available-for-sale investments ........................... – – – – 5,671 – – – – 5,671 164 5,835
Cash flow hedges ................................................ – – – – –(266) – – – (266) (5) (271) Actuarial losses on defined benefit plans ........... – – – (58) –– – – – (58) (3) (61) Share of other comprehensive income of
associates and joint ventures .......................... – – – 107 –– – – – 107 –107
Exchange differences ......................................... – – – – –– (526) –– (526) (41) (567) Total comprehensive income for the year .......... – – – 13,208 5,671 (266) (526) – – 18,087 1,147 19,234 Shares issued under employee share plans ........ 12 168 – – – – – – – 180 – 180
Shares issued in lieu of dividends and
amounts arising thereon2 ................................ 126 (127) – 2,524 – – – – – 2,523 – 2,523
Capital securities issued7 .................................... – – 3,718 – – – – – – 3,718 – 3,718 Dividends to shareholders ................................... – – – (6,350) – – – – – (6,350) (725) (7,075)
Tax credit on dividends ...................................... – – – 122 – – – – – 122 – 122
Own shares adjustment ....................................... – – – 174 – – – – – 174 – 174 Exercise and lapse of share options and
vesting of share awards .................................. – – – 809 – – – (809) – – – –
Cost of share-based payment arrangements ....... – – – – – – – 812 – 812 – 812 Income taxes on share-based payments ............. – – – (14) – – – – – (14) – (14)
Other movements ................................................ – – – (58) 217 7 – – – 166 3 169
Transfers ............................................................. – – – 173 – – – (173) – – – – Acquisition and disposal of subsidiaries ............ – – – – – – – – – – (436) (436)
Changes in ownership interests in subsidiaries
that did not result in loss of control ............... – – – (50) – – – – – (50) (103) (153)
At 31 December .................................................. 8,843 8,454 5,851 97,350 (4,077) (285) 2,468 1,755 27,308 147,667 7,248 154,915