BP 2015 Annual Report Download - page 160

31. Capital and reserves
Share
capital
Share
premium
account
Capital
redemption
reserve
Merger
reserve
Total
share capital
and capital
reserves
At 1 January 2015 5,023 10,260 1,413 27,206 43,902
Profit (loss) for the year –––– –
Items that may be reclassified subsequently to profit or loss
Currency translation differences (including recycling)a–––– –
Available-for-sale investments (including recycling) –––– –
Cash flow hedges (including recycling) –––– –
Share of items relating to equity-accounted entities, net of taxa–––– –
Other –––– –
Items that will not be reclassified to profit or loss
Remeasurements of the net pension and other post-retirement benefit liability or asset –––– –
Share of items relating to equity-accounted entities, net of tax –––– –
Total comprehensive income –––– –
Dividends 26 (26) – – –
Share-based payments, net of taxb–––– –
Share of equity-accounted entities’ changes in equity, net of tax –––– –
Transactions involving non-controlling interests –––– –
At 31 December 2015 5,049 10,234 1,413 27,206 43,902
Share
capital
Share
premium
account
Capital
redemption
reserve
Merger
reserve
Total
share capital
and capital
reserves
At 1 January 2014 5,129 10,061 1,260 27,206 43,656
Profit (loss) for the year –––– –
Items that may be reclassified subsequently to profit or loss
Currency translation differences (including recycling)a–––– –
Cash flow hedges (including recycling) –––– –
Share of items relating to equity-accounted entities, net of taxa–––– –
Other –––– –
Items that will not be reclassified to profit or loss
Remeasurements of the net pension and other post-retirement benefit liability or asset –––– –
Share of items relating to equity-accounted entities, net of tax –––– –
Total comprehensive income –––– –
Dividends 41 (41) – – –
Repurchases of ordinary share capital (153) – 153 – –
Share-based payments, net of taxb6 240 – – 246
Share of equity-accounted entities’ changes in equity, net of tax –––– –
Transactions involving non-controlling interests –––– –
At 31 December 2014 5,023 10,260 1,413 27,206 43,902
Share
capital
Share
premium
account
Capital
redemption
reserve
Merger
reserve
Total
share capital
and capital
reserves
At 1 January 2013 5,261 9,974 1,072 27,206 43,513
Profit (loss) for the year –––– –
Items that may be reclassified subsequently to profit or loss
Currency translation differences (including recycling) –––– –
Available-for-sale investments (including recycling) –––– –
Cash flow hedges (including recycling) –––– –
Share of items relating to equity-accounted entities, net of tax –––– –
Other –––– –
Items that will not be reclassified to profit or loss
Remeasurements of the net pension and other post-retirement benefit liability or asset –––– –
Share of items relating to equity-accounted entities, net of tax –––– –
Total comprehensive income –––– –
Dividends 51 (51) – – –
Repurchases of ordinary share capital (188) – 188 – –
Share-based payments, net of taxb5 138 – – 143
Share of equity-accounted entities’ changes in equity, net of tax –––– –
Transactions involving non-controlling interests –––– –
At 31 December 2013 5,129 10,061 1,260 27,206 43,656
aPrincipally affected by a weakening of the Russian rouble compared to the US dollar.
bIncludes new share issues and movements in treasury shares where these relate to employee share-based payment plans.
156 BP Annual Report and Form 20-F 2015