HSBC 2015 Annual Report Download - page 347

HSBC HOLDINGS PLC
345
Strategic Report Financial Review Corporate Governance Financial Statements Shareholder Information
HSBC Holdings statement of changes in equity
for the year ended 31 December 2015
Other reserves
Called up
share
capital
Share
premium
Other
equity
instru-
ments
Retained
earnings8
Available-
for-sale
fair value
reserve
Other
paid-in
capital9
Merger
and other
reserves7
Total
share-
holders’
equity
$m $m $m $m $m $m $m $m
At 1 January 2015 9,609 11,918 11,476 34,986 240 2,089 35,127 105,445
Profit for the year
–
–
–
4,853
–
–
–
4,853
Other comprehensive income (net of tax)
–
–
–
–
(57)
–
–
(57)
–
available-for-sale investments
–
–
–
–
(77)
–
–
(77)
–
income tax
–
–
–
–
20
–
–
20
Total comprehensive income for the year
–
–
–
4,853 (57)
–
–
4,796
Shares issued under employee share plans 45 691
–
(59)
–
–
–
677
Shares issued in lieu of dividends and amounts
arising thereon 188 (188) – 3,162 – – – 3,162
Capital securities issued
–
–
3,544
–
–
–
–
3,544
Dividends to shareholders
–
–
–
(10,660)
–
–
–
(10,660)
Tax credit on distributions
–
–
–
157
–
–
–
157
Own shares adjustment
–
–
–
180
–
–
–
180
Exercise and lapse of share options
–
–
–
(508)
–
508
–
–
Cost of share-based payment arrangements
–
–
–
86
–
–
–
86
Income taxes on share-based payments
–
–
–
1
–
–
–
1
Equity investments granted to employees of
subsidiaries under employee share plans – – – 26 – – – 26
At 31 December 2015 9,842 12,421 15,020 32,224 183 2,597 35,127 107,414
At 1 January 2014 9,415 11,135 5,828 35,406 124 2,052 35,127 99,087
Profit for the year
–
–
–
6,527
–
–
–
6,527
Other comprehensive income (net of tax)
–
–
–
–
116
–
–
116
–
available-for-sale investments
–
–
–
–
152
–
–
152
–
income tax
–
–
–
–
(36)
–
–
(36)
Total comprehensive income for the year
–
–
–
6,527 116
–
–
6,643
Shares issued under employee share plans 60 917
–
(53)
–
–
–
924
Shares issued in lieu of dividends and amounts
arising thereon 134 (134) – 2,709 – – – 2,709
Capital securities issued
–
–
5,648
–
–
–
–
5,648
Dividends to shareholders
–
–
–
(9,893)
–
–
–
(9,893)
Tax credit on distributions
–
–
–
104
–
–
–
104
Own shares adjustment
–
–
–
103
–
–
–
103
Exercise and lapse of share options
–
–
–
(37)
–
37
–
–
Cost of share-based payment arrangements
–
–
–
74
–
–
–
74
Income taxes on share-based payments
–
–
–
(2)
–
–
–
(2)
Equity investments granted to employees of
subsidiaries under employee share plans – – – 48 – – – 48
At 31 December 2014 9,609 11,918 11,476 34,986 240 2,089 35,127 105,445
Dividends per ordinary share at 31 December 2015 were $0.50 (2014: $0.49; 2013: $0.48).
The accompanying notes on pages 347 to 469 form an integral part of these financial statements1.
For footnotes, see page 346.