RBS 2011 Annual Report Download - page 307

RBS Group 2011 305
306 Independent auditor’s report
307 Consolidated income statement
308 Consolidated statement of comprehensive income
309 Consolidated balance sheet
310 Consolidated statement of changes in equity
313 Consolidated cash flow statement
314 Accounting policies
327 Notes on the consolidated accounts
1 Net interest income 327
2 Non-interest income
(excluding insurance net premium income) 328
3 Operating expenses 329
4 Pensions 333
5 Auditor’s remuneration 337
6 Tax 338
7 Profit attributable to preference shareholders
and paid-in equity holders 339
8 Ordinary dividends 339
9 Earnings per ordinary and B share 339
10 Financial instruments – classification 340
11 Financial instruments – valuation 345
12 Financial instruments – maturity analysis 362
13 Financial assets – impairments 364
14 Derivatives 366
15 Debt securities 368
16 Equity shares 369
17 Intangible assets 370
18 Property, plant and equipment 373
19 Prepayments, accrued income and other assets 375
20 Discontinued operations and assets and
liabilities of disposal groups 375
21 Short positions 377
22 Accruals, deferred income and other liabilities 377
23 Deferred tax 378
24 Insurance business 379
25 Subordinated liabilities 383
26 Non-controlling interests 390
27 Share capital 391
28 Other equity 393
29 Leases 394
30 Securitisations and asset transfers 396
31 Capital resources 398
32 Memorandum items 400
33 Net cash inflow/(outflow) from operating activities 409
34 Analysis of the net investment in business
interests and intangible assets 409
35 Interest received and paid 410
36 Analysis of changes in financing during the year 410
37 Analysis of cash and cash equivalents 410
38 Segmental analysis 411
39 Directors’ and key management remuneration 417
40 Transactions with directors and key management 417
41 Related parties 417
42 Post balance sheet events 419
420 Parent company financial statements and notes
Financial statements