| 2007 £m |
Restated* 2006 £m |
|
|---|---|---|
| At January 1, 2006 as previously reported | 2,976 | |
| Prior year adjustment | 36 | |
| At January 1, 2007 and January 1, 2006 (restated) | 2,755 | 3,012 |
| Loss for the year | (1) | — |
| Arising on issue of ordinary shares | 29 | 14 |
| Issue of B Shares | (172) | (154) |
| Conversion of B Shares into ordinary shares | 72 | 55 |
| Share-based payment adjustments | (76) | (172) |
| At December 31 | 2,607 | 2,755 |
| * See note 2. | ||