HSBC 2010 Annual Report Download - page 250

HSBC HOLDINGS PLC
Financial Statements (continued)
HSBC Holdings statement of changes in equity / Footnotes to Financial Statements
248
HSBC Holdings statement of changes in equity for the year ended 31 December 2010 (continued)
2009
Other reserves
Called up
share
capital
Share
premium2
Other
equity
instru-
ments
Retained
earnings8
Available-
for-sale
fair value
reserve
Other
paid-in
capital
Share-
based
payment
reserve
Merger
and other
reserves6
Total
share-
holders’
equity
US$m US$m US$m US$m US$m US$m US$m US$m US$m
At 1 January ...................... 6,053 8,463 2,133 17,094 190 1,318 1,995 25,341 62,587
Profit for the year .............. – – – (1,096) – – – – (1,096)
Other comprehensive
income (net of tax) ....... – – – – 63 – – – 63
Available-for-sale
investments ................... – – – – 103 – – – 103
Income tax ........................ – – – – (40) – – – (40)
Total comprehensive
income for the year ...... – – – (1,096) 63 – – – (1,033)
Shares issued under
employee share plans ... 4 69 – – – – – – 73
Shares issued in lieu of
dividends and amounts
arising thereon2 ............. 118 (119) – 1,670 – – – – 1,669
Shares issued in respect of
rights issue .................... 2,530 – – – – – – 15,731 18,261
Dividends to shareholders .. – – – (5,639) – – – – (5,639)
Own shares adjustment ..... – – – (188) – – – – (188)
Exercise and lapse of share
options and vesting of
share awards ................. – – – – – 146 (146) – –
Cost of share-based
payment arrangements . – – – – – – 163 – 163
Income taxes on share-
based payments ............ – – – 19 – – – – 19
Equity investments granted
to employees of
subsidiaries under
employee share plans ... – – – – – – (99) – (99)
Other movements .............. – – – 51 – – 12 – 63
Transfers6 .......................... – – – 5,945 – – – (5,945) –
At 31 December ................ 8,705 8,413 2,133 17,856 253 1,464 1,925 35,127 75,876
Dividends per ordinary share at 31 December 2010 were US$0.34 (2009: US$0.34; 2008: US$0.93).
For footnotes, see page 249.
The accompanying notes on pages 250 to 370, ‘Critical accounting policies’ on pages 33 to 36, the audited sections of ‘Risk’ on pages 86
to 176 and the audited sections of ‘Capital’ on pages 177 to 182 form an integral part of these financial statements.