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Consolidated Statement of Changes in Equity
€ in Millions, $ in Millions
USD ($)
EUR (€)
Issued capital [member]
USD ($)
Share premium [member]
USD ($)
Treasury shares [member]
USD ($)
Reserves [member]
USD ($)
Share-based payment reserves [member]
USD ($)
OCI reserves [member]
USD ($)
Deferred share instrument [member]
USD ($)
Retained earnings [member]
USD ($)
Equity attributable to owners of parent [member]
USD ($)
Non-controlling interest [member]
USD ($)
Beginning balance at Dec. 31, 2015 $ 45,719   $ 1,736 $ 17,620 $ (1,626)   $ 1,264 $ (14,110) $ 1,304 $ 35,949 $ 42,137 $ 3,582
Profit 2,769                 1,241 1,241 1,528
Other comprehensive income                        
Exchange differences on translation of foreign operations (gains/(losses)) (3,079)             (3,265)     (3,265) 186
Foreign exchange contracts recognized in equity in relation to the SAB combination (7,099)             (7,099)     (7,099)  
Foreign exchange contracts reclassified from equity in relation to the SAB combination 8,837             8,837     8,837  
Cash flow hedges 107             223     223 (116)
Re-measurements of post-employment benefits (226)             (212)     (212) (14)
Total comprehensive income 1,309             (1,516)   1,241 (275) 1,584
Issuance of restricted shares for SAB ordinary shares 36,772   9,528 27,244             36,772  
Transfer to reserves [1]     (9,528) (27,244) (8,953) $ 45,726            
Acquisitions through business combinations [2] 6,201                     6,201
Dividends (8,480) € (6,947)             (92) (7,041) (7,133) (1,347)
Treasury shares 50       174         (124) 50  
Share-based payments 180           173       173 7
Scope and other changes [3] (327)       1,425         (1,812) (386) 59
Ending balance at Dec. 31, 2016 81,425   1,736 17,620 (8,980) 45,726 1,437 (15,626) [1] 1,212 28,214 71,339 10,086
Profit 9,183                 7,996 7,996 1,187
Other comprehensive income                        
Exchange differences on translation of foreign operations (gains/(losses)) 1,174             1,053 [1]     1,053 121
Cash flow hedges (96)             (158) [1]     (158) 61
Re-measurements of post-employment benefits (37)             (53) [1]     (53) 16
Total comprehensive income 10,223             842 [1]   7,996 8,838 1,385
Dividends (9,230) (6,956)             (93) (7,821) (7,914) (1,316)
Share-based payments 333           316       316 18
Purchase/(sale) of non-controlling interest (2,401)                     (2,401)
Scope and other changes (132)                 5 5 (137)
Ending balance at Dec. 31, 2017 80,220   1,736 17,620 (8,980) 45,726 1,753 (14,784) [1] 1,119 28,394 72,585 7,635
Impact of adopting IFRSs 9 and 151 (46)                 (4) (4) (42)
Beginning balance, as adjusted at Dec. 31, 2017 80,174   1,736 17,620 (8,980) 45,726 1,753 (14,784) [1] 1,119 28,390 72,581 7,593
Profit 5,691                 4,368 4,368 1,323
Other comprehensive income                        
Exchange differences on translation of foreign operations (gains/(losses)) (7,810)             (7,379) [1]     (7,379) (431)
Cash flow hedges (52)             (92) [1]     (92) 40
Re-measurements of post-employment benefits 99             98 [1]     98 1
Total comprehensive income (2,073)             (7,373) [1]   4,368 (3,005) 932
Dividends (7,437) € (3,522)             (56) (6,258) (6,314) (1,123)
Treasury shares [1]         2,431       $ (1,063) (1,368)    
Share-based payments 290           284       284 6
Purchase/(sale) of non-controlling interest                   429 429 (429)
Hyperinflation monetary adjustments 905                 560 560 345
Scope and other changes 46                 (48) (48) 94
Ending balance at Dec. 31, 2018 $ 71,904   $ 1,736 $ 17,620 $ (6,549) $ 45,726 $ 2,037 $ (22,157) [1]   $ 26,074 $ 64,486 $ 7,418
[1] See Note 23 Changes in equity and earnings per share.
[2] See Note 6 Acquisitions and disposals.
[3] During 2016, the company reclassified the results of treasury shares of 1452m US dollar to retained earnings.