Financial statements Detailed analysis of our statutory accounts, independently audited and providing in-depth disclosure on the financial performance of the Group. Barclays has adopted the British Bankers’ Association (BBA) Code for Financial Reporting Disclosure as adopted by UK Finance in 2017 and has prepared the 2022 Annual Report in compliance with the BBA Code. Barclays is committed to continuously reflect the objectives of reporting set out in the BBA Code. Page Note Consolidated financial statements Independent Auditor’s Report 399 Consolidated income statement 416 Consolidated statement of comprehensive income 417 Consolidated balance sheet 418 Consolidated statement of changes in equity 419 Consolidated cash flow statement 420 Parent company accounts 421 Notes to the financial statements Significant accounting policies 424 1 Financial performance and returns Segmental reporting 430 2 Net interest income 432 3 Net fee and commission income 433 4 Net trading income 435 5 Net investment income 435 6 Operating expenses 436 7 Credit impairment charges 436 8 Tax 440 9 Earnings per share 445 10 Dividends on ordinary shares 445 11 Assets and liabilities held at fair value Trading portfolio 446 12 Financial assets at fair value through 446 13 the income statement Derivative financial instruments 447 14 Financial assets at fair value through 455 15 other comprehensive income Financial liabilities designated at fair value 455 16 Fair value of financial instruments 456 17 Offsetting financial assets and financial liabilities 468 18