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Describe the content of each of the line items

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Question: SABMiller PLC was formed when U.S.-based Miller Brewing Company merged with South African Breweries in 2002. SABMiller uses IFRS in preparing its financial statements. The following is taken from the March 31, 2010, consolidated balance sheet of SABMiller PLC:

Equity

2010 USSm

2009 USSm

Share capital ..........................................................

165

159

Share premium .......................................................

6,312

6,198

Merger relief reserve ..............................................

4,586

3,395

Other reserves .......................................................

1,322

(872)

Retained earnings ...................................................

7.525

6,496

Total shareholders' equity ....................................

19,910

15,376

Mmonty interests in equity ..................................

689

741

Total equity..........................................................

20,599

16 117

Required: Describe the content of each of the line items presented using accounting terminology commonly used in the United States.

Reference no: EM131705587

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