Aviva 2009 Annual Report Download - page 173

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Performance review
Aviva plc Notes to the consolidated financial statements continued
Corporate responsibility
Annual Report and Accounts 2009
Governance
Shareholder information
Financial statements IFRS
Financial statements MCEV
Other information
12 – Auditors’ remuneration
This note shows the total remuneration payable by the Group to our auditors.
The total remuneration payable by the Group, excluding VAT and any overseas equivalent thereof, to its principal auditors,
Ernst & Young LLP, and its associates is shown below.
2009
Audit-
Audit related Tax Other Total
fees fees services services fees
£m £m £m £m £m
Fees payable to Ernst & Young LLP for the statutory audit of the Aviva Group and
Company financial statements 1.5 — — — 1.5
Fees payable to Ernst & Young LLP and its associates for other services to Group companies:
Audit of Group subsidiaries pursuant to legislation 11.9 — — — 11.9
Additional fees related to the prior year audit of Group subsidiaries pursuant to legislation 1.5 — — — 1.5
Other services pursuant to legislation 3.0 — — — 3.0
Audit of Group pension scheme — 0.1 — — 0.1
Supplementary reporting — 2.1 — — 2.1
Tax services — — 0.1 — 0.1
All other fees:
Services relating to corporate finance transactions — 1.2 — 1.8 3.0
Services relating to information technology — — — — —
Other supplementary services — 7.9 — 2.9 10.8
17.9 11.3 0.1 4.7 34.0
2008
Audit-
Audit related Other Total
fees fees Tax services services fees
£m £m £m £m £m
Fees payable to Ernst & Young LLP for the statutory audit of the Aviva Group and
Company financial statements 1.5 — — — 1.5
Fees payable to Ernst & Young LLP and its associates for other services to Group companies:
Audit of Group subsidiaries pursuant to legislation 10.0 — — — 10.0
Additional fees related to the prior year audit of Group subsidiaries pursuant to legislation 0.5 — — — 0.5
Other services pursuant to legislation 2.4 — — — 2.4
Audit of Group pension scheme — 0.1 — — 0.1
Supplementary reporting — 3.5 — — 3.5
Tax services — — 0.2 — 0.2
All other fees:
Services relating to corporate finance transactions — 0.1 — 0.4 0.5
Services relating to information technology — — — 0.1 0.1
Other supplementary services — 4.7 — 1.5 6.2
14.4 8.4 0.2 2.0 25.0
Fees payable for the audit of the Group’s subsidiaries pursuant to legislation include fees for the statutory audit of the subsidiaries,
both inside and outside the UK, and for the work performed by Ernst & Young LLP in respect of the subsidiaries for the purpose
of the consolidated financial statements of the Group.
Other services pursuant to legislation comprise services in relation to statutory and regulatory filings. These include audit
services for the audit of FSA returns in the UK and review of interim financial information under the Listing Rules of the UK Listing
Authority.
Fees for Supplementary reporting are in respect of the audit of the Group’s MCEV reporting. Although embedded value is
a primary management reporting basis and our disclosures require a full audit, the relevant fees are not classified as being for
statutory audit. These fees have reduced in 2009 to £2.1 million
(2008: £3.5 million) , as the 2008 fee includes the work
undertaken on the Group’s MCEV restatement.
Fees for Other supplementary services include £5.7 million
(2008: £3.5 million) for assurance services in connection with the
Group’s Financial Reporting Control Framework; £1.2 million
(2008: £1.2 million) for examination of the Group’s Individual Capital
Assessment (ICA); and £3.9 million
(2008: £1.5 million) for other services which includes work undertaken on the listing on the
New York Stock Exchange and the reattribution of the inherited estate in the UK.
Services relating to corporate finance transactions mainly reflect work undertaken on the partial IPO of Delta Lloyd on
Euronext Amsterdam.
Financial statements IFRS