Reconciliation of shareholders’ equity on an IFRS and MCEV bases
Reconciliation of shareholders’ equity on IFRS and MCEV bases
For the year ended 31 December 2009
| 2009 |
IFRS £m |
Adjustment £m |
MCEV £m |
|---|---|---|---|
| Ordinary share capital | 692 | — | 692 |
| Capital reserves | 4,478 | — | 4,478 |
| Other reserves | 1,829 | 213 | 2,042 |
| Shares held by employee trusts | (68) | — | (68) |
| Retained earnings | 3,425 | — | 3,425 |
| Additional retained earnings on an MCEV basis | — | 2,466 | 2,466 |
| Equity attributable to ordinary shareholders of Aviva plc | 10,356 | 2,679 | 13,035 |
| Preference share capital | 200 | — | 200 |
| Direct capital instruments | 990 | — | 990 |
| Minority interests | 3,540 | 697 | 4,237 |
| Total equity | 15,086 | 3,376 | 18,462 |
| 2008 |
IFRS £m |
Adjustment £m |
Restated MCEV £m |
|---|---|---|---|
| Ordinary share capital | 664 | — | 664 |
| Capital reserves | 4,505 | — | 4,505 |
| Other reserves | 2,141 | 1,429 | 3,570 |
| Shares held by employee trusts | (33) | — | (33) |
| Retained earnings | 3,902 | — | 3,902 |
| Additional retained earnings on an MCEV basis | — | 554 | 554 |
| Equity attributable to ordinary shareholders of Aviva plc | 11,179 | 1,983 | 13,162 |
| Preference share capital | 200 | — | 200 |
| Direct capital instruments | 990 | — | 990 |
| Minority interests | 2,204 | 876 | 3,080 |
| Total equity | 14,573 | 2,859 | 17,432 |
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