Aviva 2009 Annual Report Download - page 195

193
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
24 – Financial investments continued
(ii) An analysis of investments according to fair value hierarchy is given below:
2009
Fair value hierarch
y
Less:
Assets of
operations Statement
classified of financial
Sub-total Amortised as held for position
Level 1 Level 2 Level 3 fair value cost sale Total
£m £m £m £m £m £m £m
Loans — 20,890 — 20,890 20,189 — 41,079
Fixed maturity securities 114,779 36,592 9,139 160,510 — — 160,510
Equity securities 36,774 5,775 794 43,343 — — 43,343
Other investments (including derivatives) 29,572 3.950 1,327 34,849 — (23) 34,826
11,260 259,592 20,189 (23)279,758Total 181,125 67,207
For the year to 31 December 2009 transfers from fair value hierarchy Level 1 to Level 2 amounted to £886 million, and from Level
2 to Level 1 amounted to £2,181 million. The transfers arose as a result of changes in levels of activity in the markets from which
prices are sourced.
Restated
2008
Fair value hierarch
y
Less:
Assets of Statement
operations of financial
Sub-total Amortised
classified as position
Level 1 Level 2 Level 3 fair value cost held for sale Total
£m £m £m £m £m £m £m
Loans — 21,468 — 21,468 20,769 — 42,237
Fixed maturity securities 108,087 40,797 1,850 150,734 — (336)150,398
Equity securities 36,607 5,873 931 43,411 — (60) 43,351
Other investments (including derivatives) 24,655 11,792 64 36,511 — — 36,511
2,845 252,124 20,769 (396)272,497Total 169,349 79,930
Restated
2007
Fair value hierarch
y
Less: Assets
of Statement
operations of financial
Sub-total Amortised
classified as position
Level 1 Level 2 Level 3 fair value cost held for sale Total
£m £m £m £m £m £m £m
Loans — 18,540 — 18,540 17,653 — 36,193
Fixed maturity securities 101,621 18,710 1,260 121,591 — (80)121,511
Equity securities 54,124 4,309 632 59,065 — (236) 58,829
Other investments (including derivatives) 27,286 8,895 319 36,500 — — 36,500
2,211 235,696 17,653 (316)253,033Total 183,031 50,454
Financial statements IFRS