Division 46 Statement of changes in equity

United Kingdom

Sources of equity changes				Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves	Fair value reserves
			*References National GAAP compatible IFRS*	IAS 1.106, 54(r)	IAS 1.106, 78(e)	IAS 1.106, Annex V.Part 2.15-16	IAS 1.106; Annex V.Part 2.17	IAS 1.106	CRR art 4(123)	IFRS 1.30 D5-D8
		*References National GAAP based on BAD*		BAD art 4.Liabilities(9), BAD art 22	BAD art 4.Liabilities(10); CRR art 4(124)	Annex V.Part 2.15-17	Annex V.Part 2.17	4th Directive art 42a(1), (5a)	BAD art 4 Liabilities (13); CRR art 4(123)		BAD art 4.Liabilities(12)
		*References National GAAP based on BAD*		010	020	030	040	050	060	070	075
010	Opening balance [before restatement]
020	Effects of corrections of errors		IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies		IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares		IAS 1.106.(d).(iii)
060	Issuance of preference shares		IAS 1.106.(d).(iii)
070	Issuance of other equity instruments		IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued		IAS 1.106.(d).(iii)
090	Conversion of debt to equity		IAS 1.106.(d).(iii)
100	Capital reduction		IAS 1.106.(d).(iii)
110	Dividends		IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability		IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity		IAS 1.106.(d).(iii)
160	Transfers among components of equity		IAS 1.106.(d).(iii)
170	Equity increase or (-) decrease resulting from business combinations		IAS 1.106.(d).(iii)
180	Share based payments		IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity		IAS 1.106.(d)
200	Total comprehensive income for the year		IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]

Sources of equity changes				Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
				Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Accumulated Other Comprehensive Income	Other items	Total
			*References National GAAP compatible IFRS*	IAS 1.106, 54(c)		IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20	IAS 1.106(a), 83 (a)(ii)	IAS 1.106; IAS 32.35	IAS 1.54(q), 106(a); IAS 27.27-28	IAS 1.54(q), 106(a); IAS 27.27-28	IAS 1.9(c), IG6
		*References National GAAP based on BAD*			7th Directive 19(1)(c)	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	BAD art 4.Liabilities(14)	CRR Article 26(2b)	7th Directive art 21	7th Directive art 21
		*References National GAAP based on BAD*		080	085	090	100	110	120	130	140
010	Opening balance [before restatement]
020	Effects of corrections of errors		IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies		IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares		IAS 1.106.(d).(iii)
060	Issuance of preference shares		IAS 1.106.(d).(iii)
070	Issuance of other equity instruments		IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued		IAS 1.106.(d).(iii)
090	Conversion of debt to equity		IAS 1.106.(d).(iii)
100	Capital reduction		IAS 1.106.(d).(iii)
110	Dividends		IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability		IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity		IAS 1.106.(d).(iii)
160	Transfers among components of equity		IAS 1.106.(d).(iii)
170	Equity increase or (-) decrease resulting from business combinations		IAS 1.106.(d).(iii)
180	Share based payments		IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity		IAS 1.106.(d)
200	Total comprehensive income for the year		IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]