Hargreaves-Lansdown Report and Financial Statements 2021 - Section 3: Equity (161/188)

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Five-year summary (183/188)Hargreaves-Lansdown Report and Financial Statements 2021 - Glossary of alternative financial performance measures (184/188)Hargreaves-Lansdown Report and Financial Statements 2021 - (185/188)Hargreaves-Lansdown Report and Financial Statements 2021 - Glossary of terms (186/188)Hargreaves-Lansdown Report and Financial Statements 2021 - (187/188)Hargreaves-Lansdown Report and Financial Statements 2021 - (188/188) Strategic report Governance Financial statements Other information SECTION 3: EQUITY CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2021 Attributable to the owners of the Parent Shares held by Non-controlling Share capital EBT reserve EBT reserve Retained earnings Total interest Total equity £m £m £m £m £m £m £m At 1 July 2019 1.9 (3.4) 1.5 457.9 457.9 1.4 459.3 Impact of change in accounting policy (note 5.1) _ _ _ (3.5) (3.5) – (3.5) Revised balance as at 1 July 2019 1.9 (3.4) 1.5 454.4 454.4 1.4 455.8 Total comprehensive income1 313.1 313.1 0.1 313.2 – – – Change to non-controlling interest – – – – – (2.2) (2.2) Employee Benefit Trust Shares sold in the year – 11.9 – – 11.9 – 11.9 Shares acquired in the year – (14.8) – – (14.8) – (14.8) HL EBT share sale – – (6.2) – (6.2) – (6.2) Reserve transfer on exercise of share options – – 2.8 (2.8) – – – Employee share option scheme Share based payments expense – – – 3.6 3.6 – 3.6 Current tax effect of share based payments (note 1.8) – – – 0.9 0.9 – 0.9 Deferred tax effect of share based payments (note 1.8) – – – (1.3) (1.3) – (1.3) Dividend paid (note 3.2) – – – (203.3) (203.3) – (203.3) At 30 June 2020 1.9 (6.3) (1.9) 564.6 558.3 (0.7) 557.6 Total comprehensive income1 – – – 296.7 296.7 (0.4) 296.3 Employee Benefit Trust Shares sold in the year – 9.3 – – 9.3 – 9.3 Shares acquired in the year – (7.8) – – (7.8) – (7.8) HL EBT share sale – – (4.9) – (4.9) – (4.9) Reserve transfer on exercise – – 3.7 (3.7) – – – of share options Employee share option scheme Share based payments expense – – – 4.5 4.5 – 4.5 Current tax effect of share based – – – 1.1 1.1 – 1.1 payments (note 1.8) Deferred tax effect of share based – – – (0.2) (0.2) – (0.2) payments (note 1.8) Dividend paid (note 3.2) – – – (263.5) (263.5) – (263.5) At 30 June 2021 1.9 (4.8) (3.1) 599.5 593.5 (1.1) 592.4 1 Total comprehensive income includes Profit for the year and the total comprehensive income presented is equal to Profit in both years presented. 159 Hargreaves Lansdown Report and Financial Statements 2021