Aviva 2009 Annual Report Download - page 287

285
Performance review
Aviva plc MCEV financial statements continued
Corporate responsibility
Annual Report and Accounts 2009
Governance
Shareholder information
Financial statements IFRS
Financial statements MCEV
Other information
Condensed consolidated statement of comprehensive income – MCEV basis
For the year ended 31 December 2009
Restated
2009 2009 2008
€m £m £m
3,335 Profit/(loss) for the year 2,935 (7,707)
Other comprehensive income
(98) Fair value losses on AFS securities, owner-occupied properties and hedging instruments (86) (278)
(34) Fair value gains transferred to profit (30) (8)
(1,295) Actuarial losses on pension schemes (1,140) (929)
27 Actuarial gains on pension schemes transferred to unallocated divisible surplus and other movements 24 78
101 Impairment losses 89 81
(1,125) Foreign exchange rate movements (991) 3,052
54 Aggregate tax effect – shareholder tax 48 66
(2,370) Other comprehensive income, net of tax (2,086) 2,062
965 Total comprehensive income for the year 849 (5,645)
Attributable to:
1,103 Equity shareholders of Aviva plc 971 (6,298)
(138) Minority interests (122) 653
965 849 (5,645)
Condensed consolidated statement of changes in equity – MCEV basis
For the year ended 31 December 2009
Restated
2009 2009 2008
€m £m £m
19,809 Balance at 1 January 17,432 23,928
965 Total comprehensive (income/(expense) for the year 849 (5,645)
(969) Dividends and appropriations (853) (975)
1 Issues of share capital 1 20
340 Shares issued in lieu of dividends 299 170
7 Capital contributions from minority shareholders 6 36
1,057 Net increase to total equity following Delta Lloyd IPO 930 —
(124) Minority share of dividends declared in the year (109) (106)
(2) Minority interest in (disposed)/acquired subsidiaries (2) 43
(126) Changes in minority interest in existing subsidiaries (111) (65)
(60) Shares acquired by employee trusts (53) (29)
64 Reserves credit for equity compensation plans 56 39
18 Aggregate tax effect – shareholder tax 17 16
20,980 Total equity 18,462 17,432
(4,816) Minority interests (4,237) (3,080)
16,164 Balance at 31 December 14,225 14,352
Financial statements MCEV