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Consolidated Statement of Changes in Equity - GBP (£)
£ in Millions
Total
Called-up share capital [member]
Share premium account [member]
Other reserves [member]
Own shares [member]
Retained earnings [member]
Total equity shareholder's funds [member]
Non-controlling interests [member]
Beginning balance at Dec. 31, 2016 £ 9,812.2 [1] £ 133.2 £ 562.2 £ 1,735.8 [1] £ (962.0) £ 7,899.9 [1] £ 9,369.1 [1] £ 443.1
Ordinary shares issued 6.4 [1] 0.1 6.3       6.4 [1]  
Treasury share additions (289.6) [1]       (289.6)   (289.6) [1]  
Treasury share allocations         112.2 (112.2) [1]    
Profit for the year 2,059.4 [1],[2]         1,963.7 [1] 1,963.7 [1] 95.7
Exchange adjustments on foreign currency net investments (659.8) [1]     (640.1) [1]     (640.1) [1] (19.7)
Gain on revaluation of available for sale investments [1] 32.1     32.1     32.1  
Actuarial gain(loss) on defined benefit pension plans [1] 17.0         17.0 17.0  
Deferred tax on defined benefit pension plans [1] (24.6)         (24.6) (24.6)  
Other comprehensive income/(loss) (635.3) [1]     (608.0) [1]   (7.6) [1] (615.6) [1] (19.7)
Total comprehensive (loss)/income 1,424.1 [1]     (608.0) [1]   1,956.1 [1] 1,348.1 [1] 76.0
Dividends paid (839.3) [1]         (751.5) [1] (751.5) [1] (87.8)
Non-cash share-based incentive plans (including share options) [1] 105.0         105.0 105.0  
Tax adjustment on share-based payments [1] 3.0         3.0 3.0  
Net movement in own shares held by ESOP Trusts (214.6) [1]       (31.7) (182.9) [1] (214.6) [1]  
Recognition/remeasurement of financial instruments [1] (20.4)     (8.7)   (11.7) (20.4)  
Acquisition of subsidiaries [3] (26.3) [1]         (63.8) [1] (63.8) [1] 37.5
End of year, restated at Dec. 31, 2017 9,960.5 [1] 133.3 568.5 1,119.1 [1] (1,171.1) 8,841.9 [1] 9,491.7 [1] 468.8
Accounting policy change (IFRS 9) [1]       (407.4)   407.4    
Beginning balance, restated at Dec. 31, 2017 9,960.5 [1] 133.3 568.5 711.7 [1] (1,171.1) 9,249.3 [1] 9,491.7 [1] 468.8
Ordinary shares issued 1.2 [1]   1.2       1.2 [1]  
Treasury share additions (104.3) [1]       (104.3)   (104.3) [1]  
Treasury share allocations         1.5 (1.5) [1]    
Profit for the year 901.1 [1],[2]         824.6 [1] 824.6 [1] 76.5
Exchange adjustments on foreign currency net investments 284.0 [1]     275.0 [1]     275.0 [1] 9.0
Movements on equity investments held at fair value through other comprehensive income [1] (247.9)         (247.9) (247.9)  
Actuarial gain(loss) on defined benefit pension plans [1] 8.9         8.9 8.9  
Deferred tax on defined benefit pension plans [1] (0.7)         (0.7) (0.7)  
Other comprehensive income/(loss) 44.3 [1]     275.0 [1]   (239.7) [1] 35.3 [1] 9.0
Total comprehensive (loss)/income 945.4 [1]     275.0 [1]   584.9 [1] 859.9 [1] 85.5
Dividends paid (853.6) [1]         (747.4) [1] (747.4) [1] (106.2)
Non-cash share-based incentive plans (including share options) [1] 84.8         84.8 84.8  
Tax adjustment on share-based payments [1] (1.2)         (1.2) (1.2)  
Net movement in own shares held by ESOP Trusts [1] (102.8)       18.2 (121.0) (102.8)  
Recognition/remeasurement of financial instruments [1] (13.9)     (24.3)   10.4 (13.9)  
Acquisition of subsidiaries [4] (131.8) [1]         (108.1) [1] (108.1) [1] (23.7)
End of year, restated at Dec. 31, 2018 9,784.3 [1] 133.3 569.7 962.4 [1] (1,255.7) 8,950.2 [1] 9,359.9 [1] 424.4
Accounting policy change (IFRS 16) [1],[5] (128.9)         (128.9) (128.9)  
Deferred tax on accounting policy change (IFRS 16) [1],[5] 27.8         27.8 27.8  
Beginning balance, restated at Dec. 31, 2018 9,683.2 133.3 569.7 962.4 [1] (1,255.7) 8,849.1 [1] 9,258.8 [1] 424.4
Ordinary shares issued 0.6 [1]   0.6       0.6 [1]  
Treasury share additions (43.8)              
Share cancellations (47.7) [1] (0.5)   0.5 [1]   (47.7) [1] (47.7) [1]  
Treasury share allocations 0.0 [1]       1.0 (1.0) [1]    
Profit for the year 950.1 [1]         856.3 [1] 856.3 [1] 93.8
Exchange adjustments recycled to the income statement on disposal of discontinued operations [1] (284.0)     (284.0)     (284.0)  
Exchange adjustments on foreign currency net investments (625.1) [1]     (607.1) [1]     (607.1) [1] (18.0)
Movements on equity investments held at fair value through other comprehensive income [1] (141.4)         (141.4) (141.4)  
Actuarial gain(loss) on defined benefit pension plans [1] (36.6)         (36.6) (36.6)  
Deferred tax on defined benefit pension plans [1] 6.4         6.4 6.4  
Other comprehensive income/(loss) (1,080.7) [1]     (891.1) [1]   (171.6) [1] (1,062.7) [1] (18.0)
Total comprehensive (loss)/income (130.6) [1]     (891.1) [1]   684.7 [1] (206.4) [1] 75.8
Dividends paid (846.7) [1]         (750.5) [1] (750.5) [1] (96.2)
Non-cash share-based incentive plans (including share options) [1] 71.4         71.4 71.4  
Tax adjustment on share-based payments [1] 3.1         3.1 3.1  
Net movement in own shares held by ESOP Trusts [1]         76.0 (76.0)    
Recognition/remeasurement of financial instruments [1] 23.7     10.6   13.1 23.7  
Share purchases – close period commitments [1],[6] (252.3)     (252.3)     (252.3)  
Acquisition of subsidiaries [4] (88.9) [1]         (56.3) [1] (56.3) [1] (32.6)
End of year, restated at Dec. 31, 2019 £ 8,415.8 [1] £ 132.8 £ 570.3 £ (169.9) [1] £ (1,178.7) £ 8,689.9 [1] £ 8,044.4 [1] £ 371.4
[1] Figures have been restated, as described in the accounting policies.
[2] Prior year figures have been re-presented in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, as described in the accounting policies.
[3] Other reserves are analysed in note 29.
[4] Acquisition of subsidiaries represents movements in retained earnings and non-controlling interests arising from changes in ownership of existing subsidiaries and recognition of non-controlling interests on new acquisitions.
[5] The impact of the adoption of IFRS 16 Leases from 1 January 2019 is described in the accounting policies.
[6] During 2019, the Company entered into an arrangement with a third party to conduct share buybacks on its behalf in the close period commencing on 2 January 2020 and ending on 27 February 2020, in accordance with UK listing rules. The commitment resulting from this agreement constitutes a liability at 31 December 2019, which is included in Trade and other payables: amounts falling due within one year and has been recognised as a movement in equity.