RBS 2010 Annual Report Download - page 268

RBS Group 2010266
267 Independent auditors’ report
268 Consolidated income statement
269 Consolidated statement of comprehensive income
270 Balance sheets
271 Statements of changes in equity
274 Cash flow statements
275 Accounting policies
287 Notes on the accounts
1 Net interest income 287
2 Non-interest income
(excluding insurance premium income) 288
3 Operating expenses 289
4 Pension costs 292
5 Auditors’ remuneration 296
6 Tax 297
7 Profit attributable to preference shareholders
and paid-in equity holders 297
8 Ordinary dividends 298
9 Profit dealt with in the accounts of the company 298
10 Earnings per ordinary and B share 299
11 Financial instruments – classification 300
12 Financial instruments – valuation 310
13 Financial instruments – maturity analysis 325
14 Financial assets – impairments 328
15 Derivatives 329
16 Debt securities 332
17 Equity shares 333
18 Investments in Group undertakings 334
19 Intangible assets 335
20 Property, plant and equipment 338
21 Prepayments, accrued income and other assets 340
22 Discontinued operations and assets and
liabilities of disposal groups 340
23 Short positions 342
24 Accruals, deferred income and other liabilities 342
25 Deferred tax 342
26 Insurance business 344
27 Subordinated liabilities 349
28 Non-controlling interests 357
29 Share capital 358
30 Reserves 361
31 Leases 362
32 Collateral and securitisations 364
33 Capital resources 365
34 Memorandum items 366
35 Net cash inflow/(outflow) from operating activities 374
36 Analysis of the net investment in business
interests and intangible assets 375
37 Interest received and paid 375
38 Analysis of changes in financing during the year 376
39 Analysis of cash and cash equivalents 376
40 Segmental analysis 377
41 Directors’ and key management remuneration 383
42 Transactions with directors and key management 383
43 Related parties 383
44 Post balance sheet events 385
Financial statements