Gross premiums written Premiums ceded to reinsurers Gain on completion of Abrdn plc transaction Loss on disposal of Ark Life Policyholder claims Less: reinsurance recoveries Change in insurance contract liabilities Change in reinsurers’ share of insurance contract liabilities Transfer from unallocated surplus Net policyholder claims and benefits incurred Change in investment contract liabilities Amortisation and impairment of acquired in-force business Amortisation of other intangibles Net income under arrangements with reinsurers Net income attributable to unitholders Tax credit/(charge) attributable to policyholders’ returns Loss before the tax attributable to owners Tax attributable to policyholders’ returns Tax charge attributable to owners Remeasurement of owner-occupied property Pension scheme asset Reimbursement rights Acquired in-force business Collective investment schemes Reinsurers’ share of investment contract liabilities Reinsurers’ share of insurance contract liabilities Reinsurance receivables Insurance contract receivables Insurance assets Shares held by employee benefit trust Tier 1 Notes Liabilities under insurance contracts Unallocated surplus Deposits received from reinsurers Net asset value attributable to unitholders Obligations for repayment of collateral received Payables related to direct insurance contracts Tier 1 Notes [member] Shares distributed by the employee benefit trust Share acquired by the employee benefit trust Increase in non-controlling interests Coupon paid on Tier 1 Notes, net of tax relief Proceeds from completion of Abrdn transaction classified as investing activities Disposal of ArkLife, net of cash disposed classified as investing activities Repayment of policyholder borrowings classified as financing activities Repayment of shareholder borrowings classified as financing activities Proceeds from new policyholder borrowings, net of associated expenses classified as financing activities Coupon paid on Tier 1 Notes classified as financing activities Interest paid on policyholder borrowings classified as financing activities Interest paid on shareholder borrowings classified as financing activities Cash and cash equivalents (before reclassification of cash and cash equivalents to held for sale) Disclosure of new accounting pronouncements not yet effective Description of accounting policy for investment return variances and economic assumption changes Disclosure of calculation of the long-term investment return Disclosure of life assurance business Disclosure of other income statement notes Disclosure of net investment income Description of accounting policy for net investment income Description of accounting policy for administrative expenses Disclosure of items in Equity Disclosure of shares held by the employee benefit trust Description of accounting policy for shares held by the employee benefit trust Description of accounting policy for other reserves Disclosure of tier 1 notes Description of accounting policy for tier 1 notes Dislcosure of Financial Assets and Financial Liabilities Description of accounting policy for fair value of Investment contracts without DPF Description of accounting policy for fair value of Deposits received from reinsurers Description of accounting policy for fair value of net assets attributable to unit holders Description of accounting policy for fair value of obligations for repayment of collateral received Disclosure of IFRS 9 Temporary exemption to insurers Disclosure of financial soundness risk Disclosure of strategic risk Disclosure of operational risk Disclosure of customer risk Disclosure of insurance contracts and related assets, liabilities, income and expense Disclosure of insurance contracts liabilities Description of accounting policy for the classification of contracts Description of accounting policy for insurance contracts and investment contracts with DPF Description of accounting policy for Reinsurance Description of accounting policy for the recognition of premiums, benefits and claims in the income statement Disclosure of Unallocated surplus Disclosure of premiums ceded to reinsurers Disclosure of collateral arrangements Disclosure of net income under arrangements with reinsurers Disclosure of risk management - insurance risk Disclosure of objectives and policies for mitigating insurance risk Disclosure of sensitivities - insurance risk Disclosure of assumptions - insurance contract liabilities Disclosure of assumptions - discount rates Disclosure of assumptions - expenses Disclosure of assumptions - mortality and longevity rates Disclosure of assumptions - lapse and surrender rates Disclosure of assumptions - Discretionary participating bonus rate Disclosure of assumptions - Policyholder options and guarantees Disclosure of assumptions - Demographic prudence margin Disclosure of assumptions - Assumption changes Disclosure of product risk management Disclosure of product risk management - With-profit fund Disclosure of product risk management - Deferred annuities Disclosure of product risk management - Immediate annuities Disclosure of product risk management - Protection Disclosure of other statement of consolidated financial position note areas Description of accounting policy for tax assets and liabilities Disclosure of Payables related to direct insurance contracts Description of accounting policy for Payables related to direct insurance contracts Disclosure of accruals and deferred income Description of accounting policy for accruals and deferred income Disclosure of other payables Description of accounting policy for other payables Disclosure of structured entities Description of accounting policy for structured entities Description of accounting policy for capital management