Notes to the consolidated financial statements - IFRS Basis

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17 – Segmental information

(a) Operating segments

As explained in note 1(d), the Group has determined its operating segments along regional lines. These reflect the management structure whereby a member of the Executive Management team is accountable to the Group Chief Executive for the operating segment for which he is responsible. The activities of each operating segment are described below:

United Kingdom

The United Kingdom comprises two operating segments – Norwich Union Life (NU Life) and Norwich Union Insurance (NUI). The principal activities of NU Life are life insurance, long-term health and accident insurance, savings, pensions and annuity business, whilst NUI provides insurance cover to individuals and to small and medium-sized businesses, for risks associated mainly with motor vehicles, property and liability, such as employers’ liability and professional indemnity liability, and medical expenses. NUI also includes the RAC motor recovery business and the group reinsurance result.

Europe

Activities reported in the Europe operating segment, exclude operations in the UK and include those in Russia and Turkey. Principal activities are long-term business in France, the Netherlands, Ireland, Italy, Poland and Spain, and general insurance in France, the Netherlands and Ireland.

North America

Our activities in North America principally comprise our long-term business operations in the USA and general insurance business operation in Canada.

Asia Pacific

Our activities in Asia Pacific principally comprise our long-term business operations in Australia, China, India, Singapore, Hong Kong, Sri Lanka, Taiwan, Malaysia, and South Korea.

Aviva Investors

Aviva Investors operates in most of the regions in which the Group operates, in particular the UK, France and Canada, managing policyholders’ and shareholders’ invested funds, providing investment management services for institutional pension fund mandates and managing a range of retail investment products, including investment funds, unit trusts, OEICs and ISAs. Fund management activities in the Netherlands are included in the Europe operating segment.

Other

Investment return on centrally held assets, head office expenses, such as Group treasury and finance functions, together with certain taxes and financing costs arising on central borrowings are included in “Other”.

Similarly central core structural borrowings and certain tax balances are included in “Other” in the segmental balance sheet. Also included are small run-off businesses not managed directly by regions.

Measurement basis

The accounting policies of the segments are the same as those for the Group as a whole. Any transactions between the business segments are on normal commercial terms and market conditions. The Group evaluates performance of operating segments on the basis of:

1. profit or loss from operations before tax attributable to shareholders.
2. profit or loss from operations before tax attributable to shareholders, adjusted for non-operating items outside the segment management’s control, including investment market performance and fiscal policy changes.

(b) Segmental results of the income statement for the six months ended 30 June 2008

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors £m	Other £m	Total £m
Total reported income, excluding inter-segment revenue, is split United Kingdom £533 million, France £106 million, Netherlands £3,808 million, USA £2,106 million and Rest of the World £1,394 million. Income is attributed on the basis of geographical origin which does not materially differ from revenue by geographical destination, as most risks are located in the countries where the contracts were written. Impairment losses, and reversal of such losses, recognised directly in equity were £148 million and £nil.
Gross written premiums	3,801	2,867	8,272	2,662	326	-	-	17,928
Premiums ceded to reinsurers	(252)	(265)	(229)	(101)	(35)	-	-	(882)
Internal reinsurance revenue	-	26	(21)	(4)	(1)	-	-	-
Net written premiums	3,549	2,628	8,022	2,557	290	-	-	17,046
Net change in provision for unearned premiums	(3)	75	(244)	(17)	(1)	-	-	(190)
Net earned premiums	3,546	2,703	7,778	2,540	289	-	-	16,856
Fee and commission income	158	178	349	19	90	158	(2)	950
	3,704	2,881	8,127	2,559	379	158	(2)	17,806
Net investment income	(5,969)	243	(3,823)	380	(134)	(88)	(133)	(9,524)
Inter-segment revenue	-	-	-	-	-	68	-	68
Share of loss of joint ventures and associates	(326)	-	(3)	-	(15)	-	-	(344)
Profit on the disposal of subsidiaries and associates	-	-	9	-	-	-	-	9
Segmental income1	(2,591)	3,124	4,310	2,939	230	138	(135)	8,015
Insurance claims and benefits paid and change in insurance liabilities (net)	(367)	(1,621)	(3,708)	(2,476)	66	-	(1)	(8,107)
Investment contract claims and benefits paid and change in liabilities	2,493	-	(402)	(50)	(154)	109	-	1,996
Change in unallocated divisible surplus	883	-	1,863	-	-	-	-	2,746
Amortisation of deferred acquisition costs and acquired value of in-force business	-	-	(18)	(74)	(2)	-	-	(94)
Depreciation and other amortisation expense	(60)	(43)	(70)	(22)	(2)	(2)	-	(199)
Other operating expenses	(677)	(1,412)	(1,391)	(262)	(145)	(206)	(10)	(4,103)
Impairment losses2	-	-	(155)	(16)	-	-	-	(171)
Inter-segment expenses	(55)	(2)	(9)	-	(2)	-	-	(68)
Finance costs	(233)	(1)	(320)	(9)	-	-	(141)	(704)
Segmental expenses	1,984	(3,079)	(4,210)	(2,909)	(239)	(99)	(152)	(8,704)
(Loss)/profit before tax	(607)	45	100	30	(9)	39	(287)	(689)
Tax attributable to policyholders’ returns	651	-	14	-	7	-	-	672
(Loss)/profit before tax attributable to shareholders	44	45	114	30	(2)	39	(287)	(17)
Adjusted for non-operating items
Investment return variances and economic assumption changes	264	-	288	68	16	-	-	636
Short-term fluctuation in return on investments backing general insurance and health business	-	115	157	(4)	-	-	46	314
Impairment of goodwill	-	-	42	-	-	-	-	42
Amortisation and impairment of intangibles	1	13	14	21	1	1	-	51
Profit on the disposal of subsidiaries and associates	-	-	(9)	-	-	-	-	(9)
Exceptional item	84	-	-	-	-	-	-	84
Integration and restructuring costs	7	107	9	-	-	9	-	132
Operating profit before tax attributable to shareholders	400	280	615	115	15	49	(241)	1,233

(c) Segmental results of the income statement for the six months ended 30 June 2007

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors3 £m	Other £m	Restated Total £m
Total reported income, excluding inter-segment revenue, is split United Kingdom £8,783 million, France £3,463 million, Netherlands £2,836 million, USA £2,014 million and Rest of the World £4,951 million. Income is attributed on the basis of geographical origin which does not materially differ from revenue by geographical destination, as most risks are located in the countries where the contracts were written. Impairment losses, and reversal of such losses, recognised directly in equity were £nil and £nil. Aviva Investors comprises the Morley UK, France, Canada and International fund management businesses.
Gross written premiums	2,888	2,982	6,905	2,235	319	-	-	15,329
Premiums ceded to reinsurers	(253)	(259)	(192)	(92)	(28)	-	-	(824)
Internal reinsurance revenue	-	20	(13)	(6)	(1)	-	-	-
Net written premiums	2,635	2,743	6,700	2,137	290	-	-	14,505
Net change in provision for unearned premiums	(18)	15	(216)	(16)	(2)	-	-	(237)
Net earned premiums	2,617	2,758	6,484	2,121	288	-	-	14,268
Fee and commission income	187	203	341	18	75	95	-	919
	2,804	2,961	6,825	2,139	363	95	-	15,187
Net investment income	2,669	437	2,856	577	222	151	33	6,945
Inter-segment revenue	-	-	-	-	-	81	-	81
Share of profit/(loss) of joint ventures and associates	(83)	3	1	-	(1)	-	-	(80)
Profit/(loss) on the disposal of subsidiaries and associates	-	(8)	-	-	-	-	3	(5)
Segmental income1	5,390	3,393	9,682	2,716	584	327	36	22,128
Insurance claims and benefits paid and change in insurance liabilities (net)	(1,722)	(1,781)	(5,231)	(2,184)	(176)	-	(1)	(11,095)
Investment contract claims and benefits paid and change in liabilities	(2,179)	-	(2,718)	(57)	(256)	(106)	-	(5,316)
Change in unallocated divisible surplus	(382)	-	409	-	-	-	-	27
Amortisation of deferred acquisition costs and acquired value of in-force business	-	-	(25)	(90)	(2)	-	8	(109)
Depreciation and other amortisation expense	(9)	(44)	(22)	(23)	(2)	(6)	-	(106)
Other operating expenses	(637)	(1,356)	(1,102)	(260)	(106)	(161)	(81)	(3,703)
Impairment losses2	-	-	(23)	2	-	-	-	(21)
Inter-segment expenses	(69)	-	(8)	-	(1)	-	(3)	(81)
Finance costs	(147)	-	(216)	(5)	-	-	(137)	(505)
Segmental expenses	(5,145)	(3,181)	(8,936)	(2,617)	(543)	(273)	(214)	(20,909)
Profit before tax	245	212	746	99	41	54	(178)	1,219
Tax attributable to policyholders’ returns	3	-	(17)	-	(6)	(1)	-	(21)
Profit/(loss) before tax attributable to shareholders	248	212	729	99	35	53	(178)	1,198
Adjusted for non-operating items
Investment return variances and economic assumption changes	82	-	(167)	(17)	(5)	-	-	(107)
Short-term fluctuation in return on investments backing general insurance and health business	-	(45)	14	23	-	-	(29)	(37)
Impairment of goodwill	-	-	-	-	-	3	-	3
Amortisation and impairment of intangibles	3	14	8	21	1	2	-	49
Profit/(loss) on the disposal of subsidiaries and associates	-	8	-	-	-	-	(3)	5
Integration and restructuring costs	2	30	5	3	-	-	-	40
Operating profit before tax attributable to shareholders	335	219	589	129	31	58	(210)	1,151

(d) Segmental results of the income statement for the year ended 31 December 2007

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors3 £m	Other £m	Restated Total £m
Total reported income, excluding inter-segment revenue, is split United Kingdom £17,433 million, France £5,753 million, Netherlands £5,984 million, USA £3,793 million and Rest of the World £7,744 million. Income is attributed on the basis of geographical origin which does not materially differ from revenue by geographical destination, as most risks are located in the countries where the contracts were written. Impairment losses, and reversal of such losses, recognised directly in equity were £nil and £1 million. Aviva Investors comprises the Morley UK, France, Canada and International fund management businesses.
Gross written premiums	6,128	6,039	13,538	4,628	658	-	-	30,991
Premiums ceded to reinsurers	(444)	(577)	(388)	(195)	(54)	-	-	(1,658)
Internal reinsurance revenue	-	28	(19)	(7)	(2)	-	-	-
Net written premiums	5,684	5,490	13,131	4,426	602	-	-	29,333
Net change in provision for unearned premiums	(18)	60	(22)	(40)	(1)	-	-	(21)
Net earned premiums	5,666	5,550	13,109	4,386	601	-	-	29,312
Fee and commission income	246	385	638	37	168	292	(6)	1,760
	5,912	5,935	13,747	4,423	769	292	(6)	31,072
Net investment income	5,186	708	2,786	896	286	44	(16)	9,890
Inter-segment revenue	-	-	-	-	-	168	-	168
Share of profit/(loss) of joint ventures and associates	(304)	3	6	-	(9)	-	-	(304)
Profit/(loss) on the disposal of subsidiaries and associates	-	(7)	(5)	-	-	-	61	49
Segmental income1	10,794	6,639	16,534	5,319	1,046	504	39	40,875
Insurance claims and benefits paid and change in insurance liabilities (net)	(7,199)	(3,647)	(9,348)	(4,408)	(375)	-	2	(24,975)
Investment contract claims and benefits paid and change in liabilities	(3,224)	-	(3,885)	(153)	(364)	(45)	-	(7,671)
Change in unallocated divisible surplus	1,882	-	1,040	-	-	-	-	2,922
Amortisation of deferred acquisition costs and acquired value of in-force business	-	-	(35)	(122)	(3)	-	-	(160)
Depreciation and other amortisation expense	(24)	(104)	(53)	(45)	(6)	(17)	-	(249)
Other operating expenses	(1,116)	(2,784)	(2,328)	(561)	(249)	(332)	(82)	(7,452)
Impairment losses2	-	-	(50)	(7)	-	-	-	(57)
Inter-segment expenses	(141)	(4)	(18)	(1)	(3)	-	(1)	(168)
Finance costs	(405)	(3)	(509)	(17)	-	-	(274)	(1,208)
Segmental expenses	(10,227)	(6,542)	(15,186)	(5,314)	(1,000)	(394)	(355)	(39,018)
Profit before tax	567	97	1,348	5	46	110	(316)	1,857
Tax attributable to policyholders’ returns	(9)	-	6	-	(9)	(3)	-	(15)
Profit/(loss) before tax attributable to shareholders	558	97	1,354	5	37	107	(316)	1,842
Adjusted for non-operating items
Investment return variances and economic assumption changes	112	-	(309)	183	(1)	-	-	(15)
Short-term fluctuation in return on investments backing general insurance and health business	-	82	112	9	-	-	(19)	184
Impairment of goodwill	-	-	1	-	-	9	-	10
Amortisation and impairment of intangibles	4	28	21	40	3	7	-	103
(Loss)/profit on the disposal of subsidiaries and associates	-	7	5	-	-	-	(61)	(49)
Integration and restructuring costs	8	114	12	19	-	-	-	153
Operating profit before tax attributable to shareholders	682	328	1,196	256	39	123	(396)	2,228

(e) Segmental balance sheet as at 30 June 2008

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors £m	Other £m	Total £m
Goodwill	51	1,166	1,121	668	42	-	-	3,048
Acquired value of in-force business and intangible assets	53	284	1,174	1,621	25	13	-	3,170
Interests in, and loans to, joint ventures and associates	2,888	-	645	1	265	-	-	3,799
Property and equipment	167	318	424	39	39	7	2	996
Investment property	10,299	181	3,315	5	27	841	-	14,668
Loans	19,881	899	15,172	1,392	43	-	-	37,387
Financial investments	76,744	3,353	105,828	18,468	3,951	1,950	875	211,169
Deferred acquisition costs	1,488	1,158	1,092	1,280	42	3	11	5,074
Other assets	11,654	4,955	24,176	2,644	572	2,233	2,245	48,479
Total assets	123,225	12,314	152,947	26,118	5,006	5,047	3,133	327,790
Insurance liabilities
Long-term business and outstanding claims provisions	61,957	6,094	57,885	18,836	1,833	-	28	146,633
Unearned premiums	182	3,356	1,280	823	19	-	-	5,660
Other insurance liabilities	-	91	2,325	80	-	-	-	2,496
Liability for investment contracts	39,114	-	52,692	2,110	1,966	2,745	-	98,627
Unallocated divisible surplus	3,994	-	68	-	3	-	-	4,065
Net asset value attributable to unitholders	1,049	-	3,450	-	210	1,905	-	6,614
External borrowings	2,171	11	6,612	115	-	-	4,464	13,373
Other liabilities, including inter-segment liabilities	10,113	(352)	19,352	1,585	188	247	3,772	34,905
Total liabilities	118,580	9,200	143,664	23,549	4,219	4,897	8,264	312,373
Total equity								15,417
Total equity and liabilities								327,790
Capital expenditure (excluding business combinations)	27	48	8	115	2	1	-	201

Central borrowings are borrowings by holding companies within the Group which are not allocated to operating companies are included in “Other”.

(f) Segmental balance sheet as at 30 June 2007

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors £m	Other £m	Restated Total £m
Goodwill	50	1,273	895	640	36	6	12	2,912
Acquired value of in-force business and intangible assets	60	363	699	1,669	29	16	-	2,836
Interests in, and loans to, joint ventures and associates	3,192	-	156	1	99	-	-	3,448
Property and equipment	184	289	332	22	24	6	-	857
Investment property	11,759	259	2,528	-	15	1,121	-	15,682
Loans	16,218	690	12,221	1,044	34	-	-	30,207
Financial investments	83,015	3,960	95,161	16,577	3,729	2,156	1,878	206,476
Deferred acquisition costs	1,268	1,143	856	602	36	3	21	3,929
Other assets	11,435	5,958	15,643	2,791	447	944	1,172	38,390
Total assets	127,181	13,935	128,491	23,346	4,449	4,252	3,083	304,737
Insurance liabilities
Long-term business and outstanding claims provisions	62,370	6,826	51,773	16,229	1,567	-	31	138,796
Unearned premiums	179	3,496	1,119	727	17	-	-	5,538
Other insurance liabilities	-	92	189	72	-	-	-	353
Liability for investment contracts	40,762	-	44,694	1,455	1,960	3,230	-	92,101
Unallocated divisible surplus	7,215	-	2,271	-	3	-	-	9,489
Net asset value attributable to unitholders	1,420	-	2,398	-	167	639	-	4,624
External borrowings	2,208	12	5,824	82	-	-	4,070	12,196
Other liabilities, including inter-segment liabilities	8,736	(297)	11,669	2,070	186	233	3,527	26,124
Total liabilities	122,890	10,129	119,937	20,635	3,900	4,102	7,628	289,221
Total equity								15,516
Total equity and liabilities								304,737
Capital expenditure (excluding business combinations)	4	63	49	42	2	3	-	163

(g) Segmental balance sheet as at 31 December 2007

	United Kingdom
	NU Life £m	NUI £m	Europe £m	North America £m	Asia Pacific £m	Aviva Investors £m	Other £m	Restated Total £m
Goodwill	71	1,276	1,053	642	40	-	-	3,082
Acquired value of in-force business and intangible assets	65	349	1,164	1,579	28	12	-	3,197
Interests in, and loans to, joint ventures and associates	2,972	-	594	1	215	-	-	3,782
Property and equipment	177	317	374	28	37	7	2	942
Investment property	10,773	252	3,061	-	25	966	-	15,077
Loans	20,153	900	13,895	1,206	39	-	-	36,193
Financial investments	84,244	3,634	103,430	17,252	3,934	2,205	1,475	216,174
Deferred acquisition costs	1,477	1,212	914	830	45	4	5	4,487
Other assets	10,535	5,033	16,086	2,834	500	1,522	1,397	37,907
Total assets	130,467	12,973	140,571	24,372	4,863	4,716	2,879	320,841
Insurance liabilities
Long-term business and outstanding claims provisions	65,017	6,580	56,517	17,345	1,820	-	28	147,307
Unearned premiums	179	3,468	973	815	15	-	-	5,450
Other insurance liabilities	-	92	113	78	-	-	-	283
Liability for investment contracts	41,845	-	49,551	1,756	1,952	3,140	-	98,244
Unallocated divisible surplus	4,944	-	1,838	-	3	-	-	6,785
Net asset value attributable to unitholders	1,111	-	2,680	-	189	1,121	-	5,101
External borrowings	2,184	12	6,153	139	-	-	4,169	12,657
Other liabilities, including inter-segment liabilities	10,474	(366)	13,129	1,627	160	279	3,119	28,422
Total liabilities	125,754	9,786	131,954	21,760	4,139	4,540	7,316	304,249
Total equity								16,592
Total equity and liabilities								320,841
Capital expenditure (excluding business combinations)	30	140	113	10	7	6	2	308

(h) Segmental results of the income statement – products and services for the six months ended 30 June 2008

	Long-term business £m	Fund management £m	General insurance and health2 £m	Non- insurance3 £m	Total £m
Gross written premiums includes inward reinsurance premiums assumed from other companies amounting to £105 million, of which £97 million relates to property and liability insurance and the remainder health business. General insurance and health business segment includes gross written premiums of £991 million and premiums ceded to other companies of £8 million relating to health business. The remaining business relates to property and liability insurance. Non-insurance includes the RAC non-insurance operations, our banking businesses, service companies, head office expenses, such as Group treasury and finance functions, and certain financing costs and taxes not allocated to business segments.
Gross written premiums1	11,735	-	6,193	-	17,928
Premiums ceded to reinsurers	(489)	-	(393)	-	(882)
Net written premiums	11,246	-	5,800	-	17,046
Net change in provision for unearned premiums	(2)	-	(188)	-	(190)
Net earned premiums	11,244	-	5,612	-	16,856
Fee and commission income	415	260	61	214	950
	11,659	260	5,673	214	17,806
Net investment (expense)/income	(10,018)	65	157	272	(9,524)
Inter-segment revenue	-	61	-	-	61
Share of loss of joint ventures and associates	(329)	(6)	(2)	(7)	(344)
Profit on the disposal of subsidiaries and associates	-	-	-	9	9
Segmental income	1,312	380	5,828	488	8,008
Segmental expenses	(1,696)	(327)	(5,707)	(967)	(8,697)
Tax attributable to policyholder returns	672	-	-	-	672
Profit/(loss) before tax attributable to shareholders	288	53	121	(479)	(17)
Adjusted for non-operating items	682	10	417	141	1,250
Operating profit before tax attributable to shareholders’ profits	970	63	538	(338)	1,233

(i) Segmental results of the income statement – products and services for the six months ended 30 June 2007

	Long-term business £m	Fund management £m	General insurance and health £m	Non-insurance £m	Restated Total £m
Gross written premiums	9,461	-	5,868	-	15,329
Premiums ceded to reinsurers	(454)	-	(370)	-	(824)
Net written premiums	9,007	-	5,498	-	14,505
Net change in provision for unearned premiums	-	-	(237)	-	(237)
Net earned premiums	9,007	-	5,261	-	14,268
Fee and commission income	382	228	89	220	919
	9,389	228	5,350	220	15,187
Net investment income	6,157	51	538	199	6,945
Inter-segment revenue	-	74	-	-	74
Share of (loss)/profit of joint ventures and associates	(78)	(4)	3	(1)	(80)
(Loss)/profit on the disposal of subsidiaries and associates	-	-	(7)	2	(5)
Segmental income	15,468	349	5,884	420	22,121
Segmental expenses	(14,519)	(278)	(5,333)	(772)	(20,902)
Tax attributable to policyholder returns	(21)	-	-	-	(21)
Profit before tax attributable to shareholders	928	71	551	(352)	1,198
Adjusted for non-operating items	(94)	5	9	33	(47)
Operating profit before tax attributable to shareholders’ profits	834	76	560	(319)	1,151

(j) Segmental results of the income statement – products and services for the year ended 31 December 2007

	Long-term business £m	Fund management £m	General insurance and health £m	Non-insurance £m	Restated Total £m
Gross written premiums	19,622	-	11,369	-	30,991
Premiums ceded to reinsurers	(858)	-	(800)	-	(1,658)
Net written premiums	18,764	-	10,569	-	29,333
Net change in provision for unearned premiums	-	-	(21)	-	(21)
Net earned premiums	18,764	-	10,548	-	29,312
Fee and commission income	698	488	179	395	1,760
	19,462	488	10,727	395	31,072
Net investment income	8,529	107	827	427	9,890
Inter-segment revenue	-	152	-	-	152
Share of (loss)/profit of joint ventures and associates	(297)	(9)	3	(1)	(304)
Profit/(loss) on the disposal of subsidiaries and associates	-	-	(7)	56	49
Segmental income	27,694	738	11,550	877	40,859
Segmental expenses	(26,123)	(599)	(10,833)	(1,447)	(39,002)
Tax attributable to policyholder returns	(15)	-	-	-	(15)
Profit before tax attributable to shareholders	1,556	139	717	(570)	1,842
Adjusted for non-operating items	78	16	316	24	386
Operating profit before tax attributable to shareholders’ profits	1,634	155	1,033	(594)	2,228

(k) Segmental balance sheet – products and services as at 30 June 2008

	Long-term business £m	Fund management £m	General insurance and health £m	Non-insurance £m	Total £m
Segment assets	284,411	2,525	24,239	16,615	327,790
Segment liabilities	(269,341)	(2,213)	(18,850)	(21,969)	(312,373)
Net assets	15,070	312	5,389	(5,354)	15,417

(l) Segmental balance sheet – products and services as at 30 June 2007

	Long-term business £m	Fund management £m	General insurance and health £m	Non-insurance £m	Restated Total £m
Segment assets	265,134	1,270	24,296	14,037	304,737
Segment liabilities	(251,372)	(963)	(18,664)	(18,222)	(289,221)
Net assets	13,762	307	5,632	(4,185)	15,516

(m) Segmental balance sheet – products and services as at 31 December 2007

	Long-term business £m	Fund management £m	General insurance and health £m	Non-insurance £m	Restated Total £m
Segment assets	279,718	1,871	24,406	14,846	320,841
Segment liabilities	(264,428)	(1,517)	(18,743)	(19,561)	(304,249)
Net assets	15,290	354	5,663	(4,715)	16,592