Financial summaries 2004 - 2006

  2006
£m
2005
£m
2004
£m
* Present value of new business premiums plus investment sales
**From continuing operations
*** 2004-6 comparatives restated for the change in IFRS operating profit definition announced 22 November 2007

a. Basic earning per ordinary share are shown. No figures have been provided for diluted earnings per share.
Worldwide long-term savings new business sales* 30,762 26,645 22,290
Worldwide general insurance and health business net written premiums** 10,702 10,311 9,818
Total sales 41,464 36,956 32,108
Consolidated profit and loss account      
Operating profit £m £m £m
Life European Embedded Value (EEV) operating return 2,033 1,814 1,611
Fund management - EEV basis 96 83 11
General insurance and health 1,686 1,551 1,219
Other      
Other operations and regional costs (23) 28 (41)
Corporate centre (160) (136) (188)
Group debt costs and other interest (381) (436) (437)
EEV Operating profit before tax attributable to shareholders' profits 3,251 2,904 2,175
Adjustment to report the profits of our long-term insurance, fund management and other operations on an IFRS basis (636) (907) (720)
IFRS Operating profit before tax attributable to shareholders' profits *** 2,609 1,997 1,455
Adjusted for the following:      
Investment return variances and economic assumption changes on long-term business 401 58 80
Short-term fluctuation in return on investments backing general insurance and health business 149 517 161
Impairment of goodwill (94) (43) (41)
Amortisation and impairment of intangibles (64) (45) (7)
Profit on the disposal of subsidiaries and associates 222 153 34
Integration and restructuring costs (246) (109) -
Exceptional costs for termination of operations - - (40)
Profit before tax attributable to shareholders' 2,977 2,528 1,642
Tax (588) (630) (271)
Profit for the year 2,389 1,898 1,371
Minority interests (174) (131) (96)
Preference dividends (17) (17) (17)
Coupon payment on Direct Capital Instrument, net of tax (37) (29) -
Profit after minority interests, preference dividends and DCI 2,161 1,721 1,258
Consolidated shareholders' funds      
Capital and reserves – IFRS basis 11,376 8,974 7,093
Equity attributable to shareholders of Aviva plc – IFRS basis 11,376 8,974 7,093
Direct capital instrument 990 990 990
Minority interests 1,698 1,128 910
Shareholders' funds – IFRS basis 14,064 11,092 8,993
Capital and reserves – EEV basis 10,714 8,468 6,893
Additional retained profit on an EEV basis 6,817 6,431 4,768
Equity attributable to shareholders of Aviva plc – EEV basis 17,531 14,899 11,661
Direct capital instrument and preference dividends 1,190 1,190 1,190
Minority interests 2,137 1,457 1,160
Shareholders' funds – EEV basis 20,858 17,546 14,011
Other financial information      
Ordinary dividends declared and charged in the period 693 598 553
Total dividend per share 30.00p 27.27p 25.36p
Net asset value per ordinary share – EEV basis 683p 622p 511p
Return on equity shareholders' funds 13.1% 15.0% 13.4%
Earnings per share      
Basic – EEV operating profit after tax basis (a) 79.2p 74.5p 61.6p
Basic – IFRS operating profit after tax basis (a) 70.1p 60.5p 52.6p
Basic – total IFRS return (a) 87.5p 73.5p 55.8p

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