Aviva 2013 Annual Report Download - page 86

Aviva plc
Annual report and accounts 2013
84
Directors’ and Corporate governance report continued
are satisfied that they give a true and fair view of the state of
affairs of the Group and the Company and of the profit or loss
of the Group and the Company for that period. In preparing
these financial statements, the directors are required to:
 Select suitable accounting policies and then apply them
consistently
 Make judgements and accounting estimates that are
reasonable and prudent
 State whether applicable IFRS as adopted by the EU have
been followed, subject to any material departures disclosed
and explained in the financial statements
 Prepare the financial statements on the going concern basis
unless it is inappropriate to presume that the Company and
the Group will continue in business
The directors are responsible for keeping adequate accounting
records that are sufficient to show and explain the Company’s
and the Group’s transactions and disclose with reasonable
accuracy at any time the financial position of the Company and
the Group and enable them to ensure that the financial
statements and the Directors’ Remuneration Report comply with
the Companies Act 2006 and, as regards the Group financial
statements, Article 4 of the IAS Regulation. Legislation in the
UK governing the preparation and dissemination of financial
statements may differ from legislation in other jurisdictions.
The directors are responsible for safeguarding the assets of the
Company and the Group and hence for taking reasonable steps
for the prevention and detection of fraud and other
irregularities.
They are also responsible for the maintenance and integrity
of the Company’s website.
The directors consider that the Annual report and accounts,
taken as a whole, is fair, balanced and understandable and
provides the information necessary for shareholders to assess
the Company’s and the Group’s performance, business model
and strategy.
Each of the directors listed in the Strategic Report confirms
that, to the best of their knowledge:
 The Group financial statements, which have been prepared
in accordance with IFRS as adopted by the EU, give a true
and fair view of the assets, liabilities, financial position and
profit/(loss) of the Group
 The Strategic Report and the Directors’ and Corporate
Governance Report include a fair review of the development
and performance of the business and the position of the
Group, together with a description of the principal risks and
uncertainties that it faces
By order of the Board on 5 March 2014.
Mark Wilson Patrick Regan
Group Chief Executive Officer Chief Financial Officer