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For the year ended December 31, 2005
| 2005 £m |
2004 £m |
|
|---|---|---|
| At January 1 (as previously reported under UK GAAP) | 1,446 | 2,143 |
| Adjustments on adoption of IFRS from January 1, 20041 | (927) | |
| At January 1 | 1,446 | 1,216 |
| Total recognised income and expense for the period | (123) | 223 |
| Adjustments relating to implementation of IAS 32 and IAS 39 from January 1, 20051 | 151 | |
| Scrip dividend adjustments | — | 20 |
| Redemption of B Shares | (27) | |
| Issue of B Shares | (141) | |
| On issue of ordinary shares | 117 | 4 |
| Relating to own shares | 2 | (2) |
| Share-based payment adjustment | 48 | 12 |
| Sale of shares in subsidiary company to a minority interest | 5 | — |
| At December 31 | 1,505 | 1,446 |
Attributable to: |
||
| Equity holders of the parent | 1,499 | 1,442 |
| Minority interest | 6 | 4 |
| Total equity | 1,505 | 1,446 |
- See note 33.