Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 616

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 616
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The fair value through other comprehensive income reserve represents the changes in the fair value of financial instruments accounted

for at fair value through other comprehensive income investments since initial recognition.

Cash flow hedging reserve

The cash flow hedging reserve represents the cumulative gains and losses on effective cash flow hedging instruments that will be

recycled to profit or loss when the hedged transactions affect profit or loss.

Own credit reserve

The own credit reserve reflects the cumulative own credit gains and losses on financial liabilities at fair value. Amounts in the own credit

reserve are not recycled to profit or loss in future periods.

Other reserves and treasury shares

Other reserves relate to redeemed ordinary and preference shares issued by the Group.

Treasury shares relate to Barclays PLC shares held in relation to the Group’s various share schemes. These schemes are described in

Note 31. Treasury shares are deducted from shareholders’ equity within other reserves. A transfer is made to retained earnings in line

with the vesting of treasury shares held for the purposes of share-based payments.

|                                                       |   2024 |   2023 |
|                                                       |     £m |     £m |
| Currency translation reserve                          |  3,625 |  3,671 |
| Fair value through other comprehensive income reserve | -1,873 | -1,366 |
| Cash flow hedging reserve                             | -2,930 | -3,707 |
| Own credit reserve                                    | -1,059 |   -240 |
| Other reserves and treasury shares                    |  1,769 |  1,565 |
| Total                                                 |   -468 |    -77 |

| Strategy                                      | Shareholderinformation | Climate andsustainability report | Governance | Riskreview | Financialreview |     | Financialstatements |     | Barclays PLC 2024Annual Reporton Form 20-F | 422 |
| Notes to the financial statements (continued) |                        |                                  |            |            |                 |     |                     |     |                                            |     |
| Capital instruments, equity and reserves      |                        |                                  |            |            |                 |     |                     |     |                                            |     |

29 Non-controlling interests

|                                 | Profit attributable to non-controllinginterest |      | Equity attributable to non-controllinginterest |      | Dividends paid to non-controllinginterest |      |
|                                 |                                           2024 | 2023 |                                           2024 | 2023 |                                      2024 | 2023 |
|                                 |