Aviva 2009 Annual Report Download - page 148

146
Aviva plc Consolidated financial statements continued
Annual Report and Accounts 2009
Consolidated statement of comprehensive income
For the year ended 31 December 2009
2009 2009 2008
€m Note £m £m
1,494 Profit/(loss) for the year 1,315 (885)
Other comprehensive income
Investments classified as available for sale
1,149 Fair value gains/(losses) 34 1,011 (2,344)
(352) Fair value gains transferred to profit on disposals 34 (310) (126)
548 Impairment losses on assets previously revalued through other comprehensive income
now taken to the income statement * 34 482 830
Owner-occupied properties
(28) Fair value losses 34 (25) (37)
139 Share of other comprehensive income of joint ventures and associates 34 122 (93)
(1,295) Actuarial losses on pension schemes 47e(iv) (1,140) (929)
27 Actuarial losses on pension schemes transferred to unallocated divisible surplus 47c(i) 24 78
(1,081) Foreign exchange rate movements 34 & 36b (951) 2,684
(224) Aggregate tax effect – shareholder tax 13b (196) 219
(1,117) Other comprehensive income, net of tax (983) 282
377 Total comprehensive income for the year 332 (603)
Attributable to:
272 Equity shareholders of Aviva plc 240 (1,104)
105 Minority interests 36b 92 501
377 332 (603)
* In accordance with accounting policy S, all fair value gains and losses on available-for-sale investments are recorded in the investment valuation reserve. Where these investments are considered
to be impaired, the relevant losses are then transferred from this reserve to the income statement.
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.