XML 12 R6.htm IDEA: XBRL DOCUMENT v3.23.2
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (UNAUDITED) - GBP (£)
£ in Millions
Total
Total
Share capital and premium
Other reserves
Retained profits
Other equity instruments
Non-controlling interests
Beginning balance (Previously reported) at Dec. 31, 2021 £ 53,152 £ 47,011 £ 25,581 £ 11,189 £ 10,241 £ 5,906 £ 235
Beginning balance (Adjustment on adoption of IFRS 17) at Dec. 31, 2021 (1,935) (1,935)   (12) (1,923)    
Beginning balance at Dec. 31, 2021 51,217 45,076 25,581 11,177 8,318 5,906 235
Comprehensive income              
Profit for the period | Previously reported 2,826            
Profit for the period | Adjustment on adoption of IFRS 17 (379)            
Profit for the period [2] 2,447 [1] 2,190     2,190 214 43
Other comprehensive income              
Post-retirement defined benefit scheme remeasurements, net of tax (207) [3] (207)     (207)    
Movements in revaluation reserve in respect of financial assets held at fair value through other comprehensive income, net of tax:              
Debt securities (47) [3] (47)   (47)      
Equity shares 32 [3] 32   32      
Gains and losses attributable to own credit risk, net of tax 294 [3] 294     294    
Movements in cash flow hedging reserve, net of tax (2,728) [3] (2,728)   (2,728)      
Movements in foreign currency translation reserve, net of tax 46 [3] 46 [2]   46 [2]      
Total other comprehensive loss for the period, net of tax (2,610) [3] (2,610)   (2,697) 87    
Total comprehensive income (loss) for the period [4] (163) [3] (420)   (2,697) 2,277 214 43
Transactions with owners              
Dividends (991) (930)     (930)   (61)
Distributions on other equity instruments (214)         (214)  
Issue of ordinary shares 89 89 89        
Share buyback (1,836) (1,836) (272) 272 (1,836)    
Repurchases and redemptions of other equity instruments (438) (17)     (17) (421)  
Movement in treasury shares [2] (55) (55)     (55)    
Value of employee services:              
Share option schemes 24 24     24    
Other employee award schemes 88 88     88    
Changes in non-controlling interests (1) (3)     (3)   2
Total transactions with owners (3,334) (2,640) (183) 272 (2,729) (635) (59)
Realised gains and losses on equity shares held at fair value through other comprehensive income 0 0   1 (1)    
Ending balance (Previously reported) at Jun. 30, 2022 50,075 44,371 25,398 8,779 10,194 5,485 219
Ending balance (Adjustment on adoption of IFRS 17) at Jun. 30, 2022 (2,355) (2,355)   (26) (2,329)    
Ending balance at Jun. 30, 2022 [5] 47,720 42,016 25,398 8,753 7,865 5,485 219
Comprehensive income              
Profit for the period [6] 1,476 [1],[3] 1,199     1,199 224 53
Other comprehensive income              
Post-retirement defined benefit scheme remeasurements, net of tax (1,945) [3] (1,945)     (1,945)    
Movements in revaluation reserve in respect of financial assets held at fair value through other comprehensive income, net of tax:              
Debt securities (110) [3] (110)   (110)      
Equity shares 15 [3] 15   15      
Gains and losses attributable to own credit risk, net of tax 70 [3] 70     70    
Movements in cash flow hedging reserve, net of tax (2,291) [3] (2,291)   (2,291)      
Movements in foreign currency translation reserve, net of tax [7] 39 39   39      
Total other comprehensive loss for the period, net of tax (4,222) [3] (4,222)   (2,347) (1,875)    
Total comprehensive income (loss) for the period [8] (2,746) [3] (3,023)   (2,347) (676) 224 53
Transactions with owners              
Dividends (576) (545)     (545)   (31)
Distributions on other equity instruments (224)         (224)  
Issue of ordinary shares 16 16 16        
Share buyback (177) (177) (181) 181 (177)    
Issue of other equity instruments 745 (5)     (5) 750  
Repurchases and redemptions of other equity instruments (957) (19)     (19) (938)  
Movement in treasury shares [7] (5) (5)     (5)    
Value of employee services:              
Share option schemes 17 17     17    
Other employee award schemes 95 95     95    
Changes in non-controlling interests 3 0     0   3
Total transactions with owners (1,063) (623) (165) 181 (639) (412) (28)
Realised gains and losses on equity shares held at fair value through other comprehensive income 0            
Ending balance (Previously reported) at Dec. 31, 2022 47,521 41,980 25,233 6,602 10,145 5,297 244
Ending balance (Adjustment on adoption of IFRS 17) at Dec. 31, 2022 (3,610) (3,610)   (15) (3,595)    
Ending balance at Dec. 31, 2022 [6] 43,911 [9] 38,370 25,233 6,587 6,550 5,297 244
Comprehensive income              
Profit for the period 2,864 2,572     2,572 255 37
Other comprehensive income              
Post-retirement defined benefit scheme remeasurements, net of tax (92) (92)     (92)    
Movements in revaluation reserve in respect of financial assets held at fair value through other comprehensive income, net of tax:              
Debt securities 35 35   35      
Equity shares (48) (48)   (48)      
Gains and losses attributable to own credit risk, net of tax (61) (61)     (61)    
Movements in cash flow hedging reserve, net of tax (644) (644)   (644)      
Movements in foreign currency translation reserve, net of tax (66) (66)   (66)      
Total other comprehensive loss for the period, net of tax (876) (876)   (723) (153)    
Total comprehensive income (loss) for the period [10] 1,988 1,696   (723) 2,419 255 37
Transactions with owners              
Dividends (1,089) (1,059)     (1,059)   (30)
Distributions on other equity instruments (255) 0       (255)  
Issue of ordinary shares 115 115 115        
Share buyback (2,020) (2,020) (327) 327 (2,020)    
Issue of other equity instruments 1,772 (6)     (6) 1,778  
Repurchases and redemptions of other equity instruments (135) 0       (135)  
Movement in treasury shares 101 101     101    
Value of employee services:              
Share option schemes 23 23     23    
Other employee award schemes 71 71     71    
Changes in non-controlling interests 0 0          
Total transactions with owners (1,417) (2,775) (212) 327 (2,890) 1,388 (30)
Realised gains and losses on equity shares held at fair value through other comprehensive income 0 0          
Ending balance at Jun. 30, 2023 [11] £ 44,482 £ 37,291 £ 25,021 £ 6,191 £ 6,079 £ 6,940 £ 251
[1]     Restated for presentational changes and for the adoption of IFRS 17; see notes 1, 24 and 25.
[2]     Restated for the adoption of IFRS 17; see notes 1, 24 and 25.
[3]     Restated for the adoption of IFRS 17; see notes 1, 24 and 25.
[4]     Total comprehensive income attributable to owners of the parent was a loss of £206 million.
[5]     Total equity attributable to owners of the parent was £47,501 million.
[6] Total equity attributable to owners of the parent was £43,667 million.
[7]     Restated for the adoption of IFRS 17; see notes 1, 24 and 25.
[8]     Total comprehensive income attributable to owners of the parent was a loss of £2,799 million.
[9] Restated for presentational changes and for the adoption of IFRS 17; see notes 1, 24 and 25.
[10] Total comprehensive income attributable to owners of the parent was £1,951 million.
[11] Total equity attributable to owners of the parent was £44,231 million.