v3.25.4
Parent company accounts - Statement of changes in equity - GBP (£)
£ in Millions
Total
Called up share capital and share premium
Other equity instruments
Other reserves
Retained earnings
Barclays Bank PLC
Barclays Bank PLC
Called up share capital and share premium
Barclays Bank PLC
Other equity instruments
Barclays Bank PLC
Other reserves
Barclays Bank PLC
Retained earnings
Beginning balance, equity at Dec. 31, 2022 £ 58,953 £ 2,348 £ 10,691 £ (1,464) £ 47,378 £ 52,467 £ 2,348 £ 15,398 [1] £ (4,552) £ 39,273
Changes in equity [abstract]                    
Profit after tax 3,561   808   2,753 2,866   1,247 [1]   1,619
Currency translation movements (1,209)     (1,209)   (572) [2]     (572)  
Fair value through other comprehensive income reserve 135     135   132     132  
Cash flow hedges 2,662     2,662   2,483     2,483  
Retirement benefit remeasurement (846)       (846) (839)       (839)
Own credit reserve (710)     (710)   (703)     (703)  
Total comprehensive income for the year 3,593   808 878 1,907 3,367   1,247 [1] 1,340 780
Issue and redemption of other equity instruments 62   74   (12) 62   74 [1]   (12)
Other equity instruments coupons paid (808)   (808)     (1,247)   (1,247) [1]    
Employee settled Barclays PLC share schemes 409       409 406       406
Vesting of Barclays PLC shares under share-based payment schemes (442)       (442) (442)       (442)
Dividends on ordinary shares (1,348)       (1,348) (1,348)       (1,348)
Dividends on preference shares and other shareholders equity (40)       (40) (40)       (40)
Other reserve movements 1     3 (2) 3        
Ending balance, equity at Dec. 31, 2023 60,504 2,348 [3] 10,765 [3] (363) [4] 47,754 53,228 2,348 [5] 15,472 [1],[5],[6] (3,209) [7] 38,617
Changes in equity [abstract]                    
Profit after tax 3,748   792 [3]   2,956 4,965   1,225 [5],[6]   3,740
Currency translation movements (93)     (93) [4]   148 [2]     148 [7]  
Fair value through other comprehensive income reserve (474)     (474) [4]   (463)     (463) [7]  
Cash flow hedges 447     447 [4]   376     376 [7]  
Retirement benefit remeasurement (298)       (298) (295)       (295)
Own credit reserve (822)     (822) [4]   (781)     (781) [7]  
Total comprehensive income for the year 2,508   792 [3] (942) [4] 2,658 3,950   1,225 [5],[6] (720) [7] 3,445
Issue and redemption of other equity instruments (1,253)   (1,161) [3]   (92) (1,253)   (1,161) [5],[6]   (92)
Other equity instruments coupons paid (792)   (792) [3]     (1,225)   (1,225) [5],[6]    
Employee settled Barclays PLC share schemes 531       531 475       475
Vesting of Barclays PLC shares under share-based payment schemes (448)       (448) (448)       (448)
Dividends on ordinary shares (1,782)       (1,782) (1,782)       (1,782)
Dividends on preference shares and other shareholders equity (41)       (41) (41)       (41)
Other reserve movements (7)     3 [4] (10) (4)     1 [7] (5)
Ending balance, equity at Dec. 31, 2024 59,220 2,348 [3] 9,604 [3] (1,302) [4] 48,570 52,900 2,348 [5] 14,311 [5],[6] (3,928) [7] 40,169
Changes in equity [abstract]                    
Profit after tax 4,658   783 [3]   3,875 4,490   1,169 [5],[6]   3,321
Currency translation movements (1,156)     (1,156) [4]   (794) [2]     (794) [7]  
Fair value through other comprehensive income reserve 667     667 [4]   657     657 [7]  
Cash flow hedges 1,541     1,541 [4]   1,509     1,509 [7]  
Retirement benefit remeasurement (16)       (16) (21)       (21)
Own credit reserve 63     63 [4]   70     70 [7]  
Total comprehensive income for the year 5,757   783 [3] 1,115 [4] 3,859 5,911   1,169 [5],[6] 1,442 [7] 3,300
Issue and redemption of other equity instruments 837   842 [3]   (5) 837   842 [5],[6]   (5)
Other equity instruments coupons paid (783)   (783) [3]     (1,169)   (1,169) [5],[6]    
Redemption of preference shares (270) (2) [3]   2 [4] (270) (270) (2) [5]   2 [7] (270)
Employee settled Barclays PLC share schemes 667       667 561       561
Vesting of Barclays PLC shares under share-based payment schemes (530)       (530) (530)       (530)
Dividends on ordinary shares (2,570)       (2,570) (2,570)       (2,570)
Dividends on preference shares and other shareholders equity (32)       (32) (32)       (32)
Other reserve movements 17     6 [4] 11 2     5 [7] (3)
Ending balance, equity at Dec. 31, 2025 £ 62,313 £ 2,346 [3] £ 10,446 [3] £ (179) [4] £ 49,700 £ 55,640 £ 2,346 [5] £ 15,153 [5],[6] £ (2,479) [7] £ 40,620
[1] Other equity instruments includes AT1 securities issued by Barclays Bank PLC and borrowings of $6bn from a wholly-owned, indirect subsidiary of
Barclays Bank PLC. The borrowings have been recorded as equity since, under their terms, interest payments are non cumulative and discretionary
whilst repayment of principal is perpetually deferrable by Barclays Bank PLC. Should Barclays Bank PLC make a discretionary dividend payment on its
ordinary shares in the six months preceding the date of an interest payment, it will be obliged to make that interest payment. In 2023, interest paid on
these borrowings was £439m.
[2] There was no CTR recycling events during 2025, 2024 & 2023.
[3] For further details refer to Note 26.
[4] For further details refer to Note 27.
[5] For further details refer to Note 26.
[6] Other equity instruments includes AT1 securities issued by Barclays Bank PLC and borrowings of $6bn (2024: $6bn) from a wholly-owned,
indirect subsidiary of Barclays Bank PLC. The borrowings have been recorded as equity since, under their terms, interest payments are non
cumulative and discretionary whilst repayment of principal is perpetually deferrable by Barclays Bank PLC. Should Barclays Bank PLC make a
discretionary dividend payment on its ordinary shares in the six months preceding the date of an interest payment, it will be obliged to make that
interest payment. In 2025, interest paid on these borrowings was £386m (2024: £433m).
[7] For further details refer to Note 27.