Aviva 2009 Annual Report Download - page 129

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127
Aviva plc
Annual Report and Accounts 2009
Financial
statements IFRS
Performance review
Corporate responsibility
Governance
Shareholder information
Financial statements IFRS
Financial statements MCEV
Other information
In this section
128 Independent auditor’s report
130 Accounting policies
143 Consolidated financial statements:
143 Consolidated income statement
144 Pro forma reconciliation of group operating profit
to profit before tax
146 Consolidated statement of comprehensive income
147 Consolidated statement of changes in equity
149 Consolidated statement of financial position
150 Consolidated statement of cash flows
151 Notes to the consolidated
financial statements:
151 1 Exchange rates
151 2 Presentation changes
152 3 Subsidiaries
155 4 Segmental information
163 5 Details of income
164 6 Details of expenses
166 7 Finance costs
167 8 Long-term business economic volatility
168 9 Longer term investment return and
economic assumption changes for
non-long-term business
169 10 Employee information
170 11 Directors
171 12 Auditors’ remuneration
172 13 Tax
173 14 Earnings per share
176 15 Dividends and appropriations
176 16 Goodwill
180 17 Acquired value of in-force business (AVIF) and
intangible assets
181 18 Interests in, and loans to, joint ventures
184 19 Interests in, and loans to, associates
186 20 Property and equipment
187 21 Investment property
188 22 Loans
190 23 Securitised mortgages and related assets
191 24 Financial investments
197 25 Receivables and other financial assets
197 26 Deferred acquisition costs and other assets
199 27 Assets held to cover linked liabilities
199 28 Ordinary share capital
200 29 Equity compensation plans
203 30 Shares held by employee trusts
203 31 Preference share capital
204 32 Direct capital instrument
204 33 Merger reserve
205 34 Other reserves
206 35 Retained earnings
206 36 Minority interests
207 37 Contract liabilities and associated
reinsurance
208 38 Insurance liabilities
218 39 Liability for investment contracts
220 40 Financial guarantees and options
223 41 Reinsurance assets
224 42 Effect of changes in assumptions and
estimates during the year
225 43 Unallocated divisible surplus
225 44 Special bonus and reattribution of the
inherited estate
227 45 Tax assets and liabilities
228 46 Provisions
229 47 Pension obligations
238 48 Borrowings
244 49 Payables and other financial liabilities
244 50 Other liabilities
245 51 Contingent liabilities and other risk factors
247 52 Commitments
248 53 Statement of cash flows
249 54 Group capital structure
250 55 Capital statement
253 56 Risk management
270 57 Derivative financial instruments
273 58 Assets under management
273 59 Related party transactions
275 Financial statements of the company
Financial statements IFRS