Aviva plc: Adoption of Aviva Market Consistent Embedded Value (MCEV) methodology and impact on results
- Results announcement
- Adoption of Aviva Market Consistent Embedded Value (MCEV) methodology and impact on results
- Aviva MCEV Financial Statements
- Summarised consolidated income statement – MCEV basis
- Earnings per share – MCEV basis
- Consolidated statement of recognised income and expenses – MCEV basis
- Reconciliation of movements in consolidated shareholders’ equity – MCEV basis
- Summarised consolidated balance sheet – MCEV basis
- Reconciliation between shareholders’ equity on an IFRS basis and an MCEV basis
- Group MCEV analysis of earnings
- Segmentation of summarised consolidated balance sheet
- Basis of preparation
- Translation of foreign exchange
- Analysis of life and pension MCEV earnings
- New business
- Free surplus emergence
- Maturity profile of business
- Geographical analysis
- Analysis of service companies and fund management businesses within embedded value
- Geographical analysis of fund management operating earnings
- Analysis of other operations and regional costs
- Summary of minority interest in life and related businesses’ MCEV results
- Assumptions used in the calculation of MCEV
- Sensitivity analysis
- Return on capital employed
- Statistical supplement: First time adoption
- Statement of Directors’ responsibility
- Independent auditors’ report for the year ended 31 December 2007
- Independent auditors’ report for the six months ended 30 June 2008
- Glossary