RBS 2012 Annual Report Download - page 358

356
Consolidated statement of changes in equity for the year ended 31 December 2012
2012 2011 2010
£m £m £m
Called-up share capital
At 1 January 15,318 15,125 14,630
Ordinary shares issued 197 193 523
Share capital sub-division and consolidation (8,933) — —
Preference shares redeemed — — (1)
Cancellation of non-voting deferred shares — — (27)
At 31 December 6,582 15,318 15,125
Paid-in equity
At 1 January 431 431 565
Securities redeemed — — (132)
Transfer to retained earnings — — (2)
At 31 December 431 431 431
Share premium account
At 1 January 24,001 23,922 23,523
Ordinary shares issued 360 79 281
Redemption of preference shares classified as debt — — 118
At 31 December 24,361 24,001 23,922
Merger reserve
At 1 January 13,222 13,272 25,522
Transfer to retained earnings — (50)(12,250)
At 31 December 13,222 13,222 13,272
Available-for-sale reserve
At 1 January (957) (2,037) (1,755)
Unrealised gains 1,939 1,769 179
Realised (gains)/losses (1) (1,319) 486 (519)
Tax 50 (1,175) 74
Transfer to retained earnings (59) — —
Recycled to profit or loss on disposal of businesses (2) —
—(16)
At 31 December (346) (957) (2,037)
Cash flow hedging reserve
At 1 January 879 (140)(252)
Amount recognised in equity 2,093 2,417 180
Amount transferred from equity to earnings (1,087) (993) (59)
Tax (219) (405) (67)
Recycled to profit or loss on disposal of businesses (3) —
— 58
At 31 December 1,666 879 (140)