HSBC 2012 Annual Report Download - page 380

HSBC HOLDINGS PLC
Financial Statements (continued)
Consolidated statement of changes in equity / HSBC Holdings balance sheet
378
Consolidated statement of changes in equity for the year ended 31 December 2012 (continued)
2010
Other reserves
Called up
share
capital
Share
premium4
Other
equity
instru-
ments
Retained
earnings
5,6,7
Available-
for-sale
fair value
reserve
Cash flow
hedging
reserve8
Foreign
exchange
reserve
Merger
reserve5,9
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
At 1 January .............................................................................. 8,705 8,413 2,133 88,737 (9,965) (26) 2,994 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
thereon4 ................................................................................. 126 (127) – 2,524 – – – – 2,523 – 2,523
Capital securities issued11 ......................................................... – – 3,718 – – – – – 3,718 – 3,718
Dividends to shareholders10 ...................................................... – – – (6,350) – – – – (6,350) (725) (7,075)
Tax credit on distributions ........................................................ – – – 122 – – – – 122 – 122
Own shares adjustment ............................................................. – – – 174 – – – – 174 – 174
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
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 99,105 (4,077) (285) 2,468 27,308 147,667 7,248 154,915
The accompanying notes on pages 383 to 515 form an integral part of these financial statements1.
For footnotes, see page 382.