Segmental analysis of life and related businesses embedded value

  Net worth   Value of in-force
covered business
  Total
30 June 2005 Required capital1
£m
Free
surplus
£m
  Present value of in-force
£m
Cost of required capital
£m
  Embedded value
£m
United Kingdom 1,239 475   4,182 (427)   5,469
Continental Europe              
France 1,072 84   909 (193)   1,872
Ireland 87 190   336 (18)   595
Italy 246 325   164 (53)   682
Netherlands (including Belgium and Luxembourg) 930 694   1,074 (304)   2,394
Poland 95 59   381 (29)   506
Spain 213 23   451 (54)   633
Other 70 80   101 (26)   225
International 296 192   199 (74)   613
  4,248 2,122   7,797 (1,178)   12,989
1 Required capital is shown net of implicit items permitted by local regulators to cover minimum solvency margins.
 
  Net worth   Value of in-force
covered business
  Embedded value
  30 June
2005
£m
Restated*
30 June
2004
£m
  30 June
2005
£m
Restated*
30 June
2004
£m
  30 June
2005
£m
Restated*
30 June
2004
£m
United Kingdom 1,714 1,622   3,755 3,414   5,469 5,036
Continental Europe                
France 1,156 1,049   716 571   1,872 1,620
Ireland 277 262   318 293   595 555
Italy 571 319   111 108   682 427
Netherlands (including Belgium and Luxembourg) 1,624 1,222   770 1,012   2,394 2,234
Poland 154 121   352 281   506 402
Spain 236 194   397 278   633 472
Other 150 137   75 52   225 189
International 488 453   125 85   613 538
  6,370 5,379   6,619 6,094   12,989 11,473
* Restated for the effect of implementing European Embedded Value Principles.

The shareholders’ net worth is the market value of the shareholders’ funds and the shareholders’ interest in the surplus held in the non-profit component of the long-term business funds, determined on a statutory solvency basis and adjusted to add back any non-admissible assets. Required capital, net of implicit items, of £4,248 million at 30 June 2005 (30 June 2004: £3,980 million) is included within the net worth.

The value of in-force covered business includes the effect of holding shareholders’ capital to support the level of required capital and allowing for projected future releases. This impact reduces the value of in-force covered business at 30 June 2005 by £1,178 million (30 June 2004: £1,120 million).

The embedded value at the end of the six month period 30 June 2005 includes minority interests of £903 million (30 June 2004: £589 million). This comprises minority interests in France of £135 million (30 June 2004: £55 million), Italy £347 million (30 June 2004: £224 million), Netherlands £62 million (30 June 2004: £52 million), Poland £83 million (30 June 2004: £65 million), Spain £267 million (30 June 2004: £191 million) and Other Europe £9 million (30 June 2004: £2 million).


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