HSBC 2009 Annual Report Download - page 360

HSBC HOLDINGS PLC
Financial Statements (continued)
Consolidated statement of changes in equity
358
Consolidated statement of changes in equity for the year ended 31 December 2009 (continued)
2008 Other reserves
Called up share capital
Share premium4
Other equity instru- ments8
Retained earnings3,5
Available- for-sale fair value reserve
Cash flow hedging reserve6
Foreign exchange reserve
Share- based payment reserve
Merger reserve3,7
Total share- holders’ equity
Minority 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 .......................................................... 5,915 8,134 – 81,097 850 (917) 10,055 1,968 21,058 128,160 7,256 135,416
Profit for the year .................................................. – – – 5,728 – – – – – 5,728 770 6,498
Other comprehensive income (net of tax) ............ – – – (1,605) (21,474) 106 (11,898) – – (34,871) (766) (35,637) Available-for-sale investments ............................. – – – – (21,474) – – – – (21,474) (430) (21,904)
Cash flow hedges .................................................. – – – – – 106 – – – 106 18 124 Actuarial gains/(losses) on defined benefit
plans .................................................................. – – – (1,046) – – – – – (1,046) (129) (1,175)
Share of other comprehensive income of
associates and joint ventures ............................ – – – (559) – – – – – (559) – (559)
Exchange differences ........................................... – – – – – – (11,898) – – (11,898) (225) (12,123) Total comprehensive income for the year ............ – – – 4,123 (21,474) 106 (11,898) – – (29,143) 4 (29,139) Shares issued under employee share plans .......... 20 450 – – – – – – – 470 – 470 Shares issued in lieu of dividends and
amounts arising thereon4 .................................. 118 (121) – 3,596 – – – – – 3,593 – 3,593
Capital securities issued8 ...................................... – – 2,133 – – – – – – 2,133 – 2,133
Dividends to shareholders .................................... – – – (11,301) – – – – – (11,301) (813) (12,114)
Own shares adjustment ......................................... – – – (1,002) – – – – – (1,002) – (1,002)
Exercise and lapse of share options and
vesting of share awards .................................... – – –
827 – – – (848) – (21) – (21)
Cost of share-based payment arrangements ......... – – – – – – – 819 – 819 – 819 Other movements .................................................. – – – (252) 74 5 – 56 – (117) 73 (44)
Transfers7 .............................................................. – – – 3,601 – – – – (3,601) – – –
Net increase in minority interest arising on
acquisitions, disposals and capital issuance ..... – – – – – – – – – – 118 118
At 31 December .................................................... 6,053 8,463 2,133 80,689 (20,550) (806) (1,843) 1,995 17,457 93,591 6,638 100,229