Reconciliation of movements in shareholders' funds

For the year ended December 31, 2007
  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.

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