Barclays PLC - Notes to the accounts

Financial highlights

Chairman's statement

Summary financials

Board and Group Executive Committee

Corporate responsibility review

Useful information

Directors' section

Risk Management

Financial Data Barclays PLC

Financial Review and Analysis of results by business

Consolidated accounts Barclays PLC

Notes to the accounts

Consolidated accounts Barclays Bank PLC

US GAAP financial data

Reconciliation of Economic Profit

Shareholder information

Note 2

Net interest income

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Note 3

Net fee and commission income

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Note 4

Principal transactions

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Note 5

Insurance premiums and insurance claims and benefits

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Note 6

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Note 7

Impairment allowances and other credit risk provisions

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Note 8

Operating expenses excluding amortisation of intangible assets

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Auditors' Remuneration

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Note 9

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Note 10

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Current tax-Geographic

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Current tax-differences

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Note 11

Earnings per share

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Note 12

Treasury bills and other eligible bills

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Note 13

Trading portfolio

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Note 14

Financial assets designated at fair value-Held on own account

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Financial assets designated at fair value-Held in respect of linked liabilities

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Note 15

Derivative financial instruments held for trading

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Derivative financial instruments held for risk management

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The Groups total derivative asset and liability position

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Forecast cashflows

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The amount of movement in fair value that has been recognised in net interest income in relation to ineffectiveness

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Note 16

Loans and advances to banks

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Note 17

Loans and advances to customers

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Loans and advances to customers-by industry

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Loans and advances to customers in the UK

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Loans and advances to customers outside the UK

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Loans and advances to customers including finance lease receivables

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Note 18

Movement in allowance for impairment/provisions for bad and doubtful debts

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Allowance for impairment/provisions for bad and doubtful debts at 31st December

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Non-performing loans

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Note 19

Debt securities

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Movements in investment securities

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Maturities of investment debt securities

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Note 20

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Movements in investment security

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Note 21

Available for sale financial investments

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Movements in available for sale financial investments

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Book value of securities under IFRS

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Note 22

Reverse repurchase agreements and cash collateral on securities borrowed

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Fair value at balance sheet date of collateral accepted

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Note 23

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Note 24

Components of income taxes

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Deferred tax movements

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Deferred tax assets and liabilities

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Deferred tax charge/(credit) in the income statement differences

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Unrecognised deferred tax assets

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Note 25

Insurance assets including unit linked assets

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Insurance contract liabilities including unit linked liabilities

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Movements in insurance liabilities and reinsurance assets

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Concentration of insurance risk- by product

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Concentration of insurance risk- by geographic location

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Sensitivity analysis

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Capital position statement-available capital

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Reconcilation of capital resources

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Note 26

Investment in associates and joint ventures - Share of net assets

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Interest in FirstCaribbean International

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Principal associate of Barclays

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Summarised financial information of associates and joint ventures

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Note 27

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Goodwill-impairment

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Note 28

Intangible assets- at 1st January 2005

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Intangible assets- at 1st January 2004

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Note 29

Property, plant and equipment-Cost

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Historical cost of property

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Commitments Receivable

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Note 30

Deposits from banks

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Note 31

Customer accounts

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Note 32

Financial liabilities designated at fair value

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Note 33

Debt securities in issue

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Note 34

Other liabilities

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Note 35

Undated loan capital

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Note 36

Dated loan capital

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Note 37

Other provisions for liabilities

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Note 38

Staff cost charge

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Change in benefit obligations

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Change in plan assets

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The benefit obligation

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Pension and post retirement benefits assets and liabilities

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Latest actuarial valuations

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The value of the assets of the schemes and their percentage in relation to total scheme assets

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The experience adjustments arising on plan liabilities

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Note 39

Ordinary shares and share premium

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Called up share capital, alloted and fully paid

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Note 40

Revaluation reserves

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Retained earnings and other reserves

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Retained earnings Barclays PLC

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Note 41

Minority interests

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Note 42

Contingent Liabilities and Commitments with off balance sheet risk

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United Kingdom obligations to purchase goods and services

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Commitments payable

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Note 44

Reconciliation of operating profit to net cash flow from operating activities

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Note 45

Assets and liabilities of Absa

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Other acquisitions

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Details of net assets acquired and consideration paid

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Cash outflows in respect of acquisitions

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Note 47

Associates and joint ventures for 2005

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Associates and joint ventures for 2004

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Note 48

Details of Transactions between Directors and other Key Management Personnel (loans)

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Details of Transactions between Directors and other Key Management Personnel (deposits)

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Contracts with Directors and managers

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Directors and officers remuneration

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Aggregate emoluments

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Note 49

Principal subsidiaries

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Note 50

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Note 52

Trust activities

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Weighted average fair value per option

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Note 53 Share based payments

Significant weighted average assumptions used to estimate fair value

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Analysis of movement in the number and weighted average exercise price of options

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The exercise price range, the weighted average contractual remaining life, weighted average fair values at the date of grant, and number of options outstanding (including those exercisable) at the balance sheet date

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The range, weighted average exercise price and number of options exercisable at the year end

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Note 54

DVaR summary table for 2005 and 2004

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Note 55

Interest rate risk (Assets) 2005

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Interest rate risk (Liabilities) 2005

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Note 57

Fair value of financial instruments

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Note 59

Financial instruments 2005

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Note 60

Interest rate sensitivity gap analysis

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Functional currrency of operation involved

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Daily value at risk

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Derivatives held or issued for trading purposes 2004

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Derivative financial instruments held for the purpose of managing non trading exposures 2004

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Nominal amounts of OTC foreign exchange

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Maturity of notional principal amounts 2004

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Maturity analyses of replacement cost

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Carrying amount and fair value of the Groups financial instruments

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Note 61

Business segment 2005

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Business segment 2004

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Geographic segments

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Note 62

Income statement for full year ended 31st December 2004

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Remeasure analysis for full year ended 31st December 2004

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Assets reconciliation As at 1st January 2005, 31st December 2004, 1st January 2004

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Liabilities reconciliation As at 1st January 2005, 31st December 2004, 1st January 2004

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Shareholders' equity reconciliation As at 1st January 2005, 31st December 2004, 1st January 2004

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Remeasure analysis As at 1st January 2005 – assets reconciliation

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Remeasure analysis As at 1st January 2005 – liabilities reconciliation

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Remeasure analysis As at 1st January 2005 – shareholders' equity reconciliation

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Remeasure analysis As at 31st December 2004 – assets reconciliation

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Remeasure analysis As at 31st December 2004 – liabilities reconciliation

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Remeasure analysis As at 31st December 2004 – shareholders' equity reconciliation

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Remeasure analysis As at 1st January 2004 – assets reconciliation

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Remeasure analysis As at 1st January 2004 – liabilities reconciliation

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Remeasure analysis As at 1st January 2004 – shareholders' equity reconciliation

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Note 63

Differences between IFRS and US GAAP accounting principles

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Differences between IFRS and US GAAP accounting principles- Groups balance sheet on IFRS presentation

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(b) Intangible assets

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(c) Pensions and post-retirement benefits

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(c) Assumed health care trend rates

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Funded status of pension schemes

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The minimum liability, prior period service cost and other comprehensive income as at the measurement date for the pension schemes

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The percentage of the fair value of each major category as at the measurement date

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Estimated future benefit payments

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Net periodic benefit cost for pensions

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Benefit obligations for pensions

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(d) Deferred tax

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(e) Earnings per share

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(f) Held to maturity securities

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Description of securities

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(k) Consolidation-VIES

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Consolidation-Variable interests in VIES

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Securitisations-Interest only strip

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Securitisations-key economic assumptions

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Securitisations-servicing liabilities

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Securitisations-cash flows between the Group

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Securitisations-Interest only strip at year end

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Securitisations-Managed and securited receivables

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(n) Asset retirement obligation

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(o) Total assets

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(q) Acquisitions

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Note 64

Regulatory capital requirements

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