IFRS condensed financial statements
A13 - Unallocated divisible surplus
The following movements have occurred in the period:
|
30 June 2009 £m |
30 June 2008 £m |
31 December 2008 £m |
|
|---|---|---|---|
| Carrying amount at 1 January | 2,325 | 6,785 | 6,785 |
| Change in participating contract assets | (2,695) | (6,935) | (12,022) |
| Change in participating contract liabilities | 2,796 | 4,245 | 7,699 |
| Effect of special bonus to with-profit policyholders | - | - | (89) |
| Other movements | (12) | (56) | (70) |
| Change in liability recognised as an expense/(income) | 89 | (2,746) | (4,482) |
| Movement in respect of change in pension scheme deficit | (148) | (71) | (78) |
| Foreign exchange rate movements | 10 | 97 | 88 |
| Other movements | 10 | - | 12 |
| 2,286 | 4,065 | 2,325 | |
| Less: amounts classified as held for sale | (3) | - | - |
| Carrying amount at 30 June/31 December | 2,283 | 4,065 | 2,325 |
