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SHARE CAPITAL, SHARE PREMIUM AND OTHER RESERVES (Tables)
6 Months Ended
Jun. 30, 2023
SHARE CAPITAL, SHARE PREMIUM AND OTHER RESERVES  
Summary of other reserves

Details of other reserves are included below:

For the six months ended 30 June

2023

2022

EBT shares reserve1 £m

Cash flow hedge reserve
£m

Merger reserve
£m

Total
£m

EBT shares reserve1 £m

Cash flow hedge reserve
£m

Merger reserve
£m

Total
£m

As at 1 January

150

(11,687)

(11,537)

8

(11,640)

(11,632)

Other comprehensive income

(9)

(9)

143

143

Transaction with equity shareholder

(64)

(64)

As at 30 June

141

(11,687)

(11,546)

151

(11,704)

(11,553)

1.Shares owned through an Employee Benefit Trust (EBT).