Aviva 2009 Annual Report Download - page 146

144
Aviva plc Consolidated financial statements continued
Annual Report and Accounts 2009
Pro forma reconciliation of Group operating profit to profit before tax
For the year ended 31 December 2009
2009 2009 2008
€m Note £m £m
Operating profit before tax attributable to shareholders’ profits
2,144 Long-term business 1,887 1,694
1,091 General insurance and health 960 1,198
151 Fund management 133 123
Other
(242) Other operations and regional costs (214) (198)
(123) Corporate centre (108) (141)
(723) Group debt costs and other interest (636) (379)
2,298 IFRS operating profit before adjusting items and tax attributable to shareholders’ profits
Adjusted for the following:
(86) Investment return variances and economic assumption changes on long-term business 8 (75) (1,631)
108 Short-term fluctuation in return on investments on non-long-term business 9a 95 (819)
65 Economic assumption changes on general insurance and health business 9a 57 (94)
(70) Impairment of goodwill and other amounts expensed 16 (62) (66)
(164) Amortisation and impairment of intangibles (see below) (144) (117)
174 Profit on the disposal of subsidiaries and associates 3b 153 7
(325) Integration and restructuring costs 6 (286) (326)
51 Exceptional items 6 45 (551)
2,051 Profit/(loss) before tax attributable to shareholders’ profits 1,805 (1,300)
Tax attributable to shareholders’ profits
(622) Operating profit 14a(i) (547) (487)
65 Other activities 14a(i) 57 902
(557) (490) 415
2,022 2,297
1,494 Profit/(loss) for the year 1,315 (885)
2009 2009 2008
€m Note £m £m
Amortisation and impairment of intangibles arise in:
(158) Subsidiaries 17 (139) (113)
(6) Joint venture 18 (4) —
— Associates 19 (1) (4)
(164) (144) (117)
The accounting policies (identified alphabetically) on pages 130 to 142 and notes (identified numerically) on pages 151 to 274 are an integral part
of these financial statements.