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Statements of changes in equity

For the year ended March 31, 2009

  Group
£ million Issued capital Share premium Investment in own shares Other reserves (note 35) Total shareholders’ equity Minority interest Total equity
At April 1, 2008 288 937 (10) 1,818 3,033 200 3,233
Adoption of IFRIC 13       (206) (206)   (206)
Adoption of IFRIC 14       235 235   235
At April 1, 2008 (Restated) 288 937 (10) 1,847 3,062 200 3,262
Loss for the year       (375) (375) 17 (358)
Exchange differences and other movements       38 38   38
Net movement on cash flow hedges       (988) (988)   (988)
Exercise of share options     2 (2)      
Cost of share-based payment       1 1   1
Purchase of own shares     (1)   (1)   (1)
Share of other movements in reserves of associates       (26) (26)   (26)
Held-to-maturity investments marked-to-market       (5) (5)   (5)
Available-for-sale financial assets – gains recycled to the income statement       (4) (4)   (4)
Total income and expense for the year     1 (1,361) (1,360) 17 (1,343)
Net dividends (note 14)       (56) (56)   (56)
Distributions made to holders of perpetual securities           (17) (17)
At March 31, 2009 288 937 (9) 430 1,646 200 1,846

For the year ended March 31, 2008

  Group
£ million Issued capital Share premium Investment in own shares Other reserves (note 35) Total shareholders’ equity Minority interest Total equity
At April 1, 2007 288 933 (10) 1,000 2,211 200 2,411
Adoption of IFRIC 13       (202) (202)   (202)
Adoption of IFRIC 14       199 199   199
At April 1, 2007 (Restated) 288 933 (10) 997 2,208 200 2,408
Profit for the year       712 712 14 726
Exchange differences and other movements       24 24   24
Net movement on cash flow hedges       119 119   119
Cost of share-based payment       3 3   3
Tax effect of share-based payment       (7) (7)   (7)
Deferred tax – rate change adjustment       6 6   6
Share of other movements in reserves of associates       (2) (2)   (2)
Net fair value adjustment on available-for-sale financial assets       (5) (5)   (5)
Total income and expense for the year       850 850 14 864
Issue of shares   4     4   4
Distributions made to holders of perpetual securities           (14) (14)
At March 31, 2008 (Restated) 288 937 (10) 1,847 3,062 200 3,262

For the year ended March 31, 2009

  Company
£ million Issued capital Share premium Investment in own shares Other reserves (note 35) Total equity
At April 1, 2008 288 937 (10) 1,344 2,559
Adoption of IFRIC 13       (135) (135)
Adoption of IFRIC 14       235 235
At April 1, 2008 (Restated) 288 937 (10) 1,444 2,659
Profit for the year       (389) (389)
Exercise of share options     2 (2)  
Cost of share-based payment       1 1
Purchase of own shares     (1)   (1)
Net movement on cash flow hedges       (988) (988)
Total income and expense for the year     1 (1,378) (1,377)
Net dividends (note 14)       (56) (56)
At March 31, 2009 288 937 (9) 10 1,226

For the year ended March 31, 2008

  Company
£ million Issued capital Share premium Investment in own shares Other reserves (note 35) Total equity
At April 1, 2007 288 933 (10) 683 1,894
Adoption of IFRIC 13       (136) (136)
Adoption of IFRIC 14       199 199
At April 1, 2007 (Restated) 288 933 (10) 746 1,957
Profit for the year       577 577
Cost of share-based payment       3 3
Tax effect of share-based payments       (7) (7)
Deferred tax – rate change adjustment       6 6
Net movement on cash flow hedges       119 119
Total income and expense for the year       698 698
Issue of shares   4     4
At March 31, 2008 (Restated) 288 937 (10) 1,444 2,659

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