Index to Group financial results

Notes on the IFRS basis results

A Basis of preparation and audit status
B Adoption of altered US GAAP reporting requirements for Group IFRS reporting in 2012
C Segment disclosure – income statement
D Profit before tax – asset management operations
E Key assumptions, estimates and bases used to measure insurance assets and liabilities
F Short-term fluctuations in investment returns on shareholder-backed business
G Changes to Group's holdings
H Acquisition costs and other expenditure
I Allocation of investment return between policyholders and shareholders
J Benefits and claims and movements in unallocated surplus of with-profits funds, net of reinsurance
K Tax
L Supplementary analysis of earnings per share
M Dividends
N Statement of financial position – analysis of Group position by segment and business type
O Statement of financial position – analysis of segment by business type
P Goodwill attributable to shareholders
Q Deferred acquisition costs and other intangible assets attributable to shareholders
R Valuation bases for Group assets
S Loans portfolio
T Debt securities portfolio
U Debt securities of US insurance operations: valuation basis, accounting presentation of gains and losses and securities in an unrealised loss position
V Net core structural borrowings of shareholder-financed operations
W Other borrowings
X Defined benefit pension schemes
Y Policyholder liabilities
Z Share capital, share premium and own shares
AA Acquisition of subsidiaries
AB Associates and joint ventures
AC Related party transactions
AD Contingencies and related obligations
AE Post balance sheet events

Additional financial information*

Additional financial information

Total insurance and new investment products new business

Total insurance and new investment products new business


  • * The additional financial information is not covered by the KPMG independent review opinion.

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