Aviva plc half year report for the six months ended 30 June 2009
News Release
Results
Group performance
Proforma reconciliation to group operating profit to profit after tax – IFRS basis
- 1. Geographical analysis of long-term business IFRS operating profit
- 2. Analysis of general insurance and health
- 3. Geographical analysis of fund management
- 4. Analysis of other operations and regional costs
- 5. Corporate centre
- 6. Group debt costs and other interest
- 7. Long-term business investment return variances and economic assumption changes
- 8. Non-long-term business economic volatility
- 9. Integration and restructuring costs
Capital management
Operational cost base
Analysis of assets
- Total assets - Shareholder/policyholder exposure to risk
- Total assets - Valuation bases/fair value hierarchy
- Total assets - Valuation bases/fair value hierarchy (continued)
- Total assets - Valuation bases/fair value hierarchy (continued)
- Total assets - Valuation bases/fair value hierarchy (continued)
- Total assets - Valuation bases/fair value hierarchy (continued)
- Total assets - Valuation bases/fair value hierarchy (continued)
Financial Supplement
IFRS condensed financial statements
Consolidated income statement
Condensed statement of comprehensive income
Condensed statement of changes in equity
Condensed consolidated statement of financial position
Condensed consolidated statement of cash flows
- A1 – Basis of preparation
- A2 – Exchange rates
- A3 – Subsidiaries
- A4 – Segmental information
- A5 – Tax
- A6 – Earnings per share
- A7 – Dividends and appropriations
- A8 – Insurance liabilities
- A9 – Liability for investment contracts
- A10 – Reinsurance assets
- A11 – Effect of changes in assumptions and estimates during the period
- A12 – Borrowings
- A13 – Unallocated divisible surplus
- A14 – Pension Schemes
- A15 – Cash and cash equivalents in the statement of cash flows
- A16 – Related parties
- A17 – Risk management
- A18 – Subsequent events
- A19 – Analysis of general insurance and health
- A20 – Margin on assets
- A21 – Cost savings commitments for targets announced since October 2007
- Directors’ responsibility statement pursuant to the Disclosure and Transparency Rule 4
- Independent review report for the six months ended 30 June 2009
Aviva MCEV condensed financial statements
Condensed consolidated income statement – MCEV basis
Condensed statement of comprehensive income – MCEV basis
Condensed statement of changes in equity – MCEV basis
Condensed consolidated statement of financial position – MCEV basis
Reconciliation of shareholders’ equity on an IFRS and MCEV bases
Reconciliation of IFRS total equity to MCEV net worth for life and related businesses
Group MCEV analysis of earnings
- B1 – Basis of preparation
- B2 – Geographical analysis of MCEV operating earnings
- B3 – Geographical analysis of fund management operating earnings
- B4 – Analysis of other operations and regional costs
- B5 – Segmentation of condensed consolidated statement of financial position
- B6 – Free surplus emergence
- B7 – Segmental analysis of life and related business embedded value
- B8 – Risk allowance within present value of in-force (PVIF)
- B9 – Implied discount rates (IDR)
- B10 – Analysis of fund management and service company business within embedded value
- B11 – Summary of minority interest in life and related businesses' MCEV results
- B12 – Principal economic assumptions
- B13 – Sensitivity analysis
Statement of directors' responsibilities in respect of Market Consistent Embedded Value (MCEV) basis
Independent review report for the six months ended 30 June 2009
Glossary
Long-term savings new business
Capital management
Shareholder services