HSBC 2015 Annual Report Download - page 343

Shareholder Information Financial Statements Corporate Governance Financial Review Strategic Report
HSBC HOLDINGS PLC
341
Consolidated statement of changes in equity
for the year ended 31 December 2015
Other reserves
Called up
share
capital
Share
premium
Other
equity
instru-
ments2
Retained
Earnings4,6
Available-
for-sale
fair value
reserve5
Cash flow
hedging
reserve5
Foreign
exchange
reserve5
Merger
reserve6,7
Total
share-
holders’
equity
Non-
controlling
interests
Total
equity
$m $m $m $m $m $m $m $m $m $m $m
At 1 January 2015 9,609 11,918 11,532 137,144 2,143 58 (9,265) 27,308 190,447 9,531 199,978
Profit for the year
–
–
–
13,522
–
–
–
–
13,522 1,574 15,096
Other comprehensive income (net of tax)
–
–
–
73 (2,332) (24) (10,779)
–
(13,062) (887) (13,949)
–
available-for-sale investments
–
–
–
–
(2,332)
–
–
–
(2,332) (740) (3,072)
–
cash flow hedges
–
–
–
–
–
(24)
–
–
(24)
–
(24)
–
remeasurement of defined benefit asset/liability
–
–
–
82
–
–
–
–
82 19 101
–
share of other comprehensive income of associates and joint
ventures – – – (9) – – – – (9) –(9)
–
exchange differences
–
–
–
–
–
–
(10,779)
–
(10,779) (166) (10,945)
Total comprehensive income for the year
–
–
–
13,595 (2,332) (24) (10,779)
–
460 687 1,147
4
Shares issued under employee remuneration and share plans 45 691
–
(589)
–
–
–
–
147
–
147
Shares issued in lieu of dividends and amounts arising thereon 188 (188)
–
3,162
–
–
–
–
3,162
–
3,162
Capital securities issued
–
–
3,580
–
–
–
–
–
3,580
–
3,580
Dividends to shareholders
–
–
–
(10,660)
–
–
–
–
(10,660) (697) (11,357)
Cost of share-based payment arrangements
–
–
–
757
–
–
–
–
757
–
757
Other movements
–
–
–
567
–
–
–
–
567 (463) 104
At 31 December 2015 9,842 12,421 15,112 143,976 (189) 34 (20,044) 27,308 188,460 9,058 197,518
At 1 January 2014 9,415 11,135 5,851 128,728 97 (121) (542) 27,308 181,871 8,588 190,459
Profit for the year − − − 13,688 − − − − 13,688 1,017 14,705
Other comprehensive income (net of tax) − − − 2,066 2,025 189 (8,723) −(4,443) 765 (3,678)
–
available-for-sale investments − − − − 2,025 − − − 2,025 947 2,972
–
cash flow hedges − − − − − 189 − − 189 (1) 188
–
remeasurement of defined benefit asset/liability − − − 1,986 − − − − 1,986 (1) 1,985
–
share of other comprehensive income of associates and joint
ventures − − − 80 − − − − 80 −80
–
exchange differences − − − − − −(8,723) −(8,723) (180) (8,903)
Total comprehensive income for the year − − − 15,754 2,025 189 (8,723) −9,245 1,782 11,027
Shares issued under employee remuneration and share plans 60 917 −(710) − − − − 267 −267
Shares issued in lieu of dividends and amounts arising thereon 134 (134) −2,709 − − − − 2,709 −2,709
Capital securities issued − − 5,681 − − − − − 5,681 −5,681
Dividends to shareholders − − − (9,893) − − − − (9,893) (712) (10,605)
Cost of share-based payment arrangements − − − 732 − − − − 732 −732
Other movements − − − (176) 21 (10) − − (165) (127) (292)
At 31 December 2014 9,609 11,918 11,532 137,144 2,143 58 (9,265) 27,308 190,447 9,531 199,978