Insurance service result before reinsurance contracts Gain on acquisition Net finance (expense)/income from insurance contracts Net finance income/(expense) from reinsurance contracts Net insurance finance (expense)/income Change in investment contract liabilities Change in reinsurers' share of investment contract liabilities Amortisation and impairment of acquired in-force business Amortisation of other intangibles Net (expense)/income attributable to unitholders Tax (charge)/credit attributable to policyholders’ returns Profit before the tax attributable to owners Tax attributable to policyholders’ returns Tax credit/(charge) attributable to owners Remeasurement of owner occupied property Tax credit relating to other comprehensive income items Pension scheme asset Reimbursement rights Acquired in-force business Collective investment schemes Reinsurers’ share of investment contract liabilities Reinsurance contract assets Shares held by employee benefit trust Tier 1 Notes Reimbursement right liabilities Insurance contract liabilities Reinsurance contract liabilities Insurance liabilities Net asset value attributable to unitholders Obligations for repayment of collateral received Tier 1 Notes [member] Reserve movement on exercise of share scheme awards Share acquired by the employee benefit trust Decrease in non-controlling interests Coupon paid on Tier 1 Notes, net of tax relief Transfer of merger reserve Capitalised software development costs classified as investing activities Acquisition ofSLF of Canada UK Limited, net of cash acquired classified as investing activities Acquisition of non-controlling interests classified as financing activities Repayment of policyholder borrowings classified as financing activities Repayment of shareholder borrowings classified as financing activities Proceeds from new shareholder borrowings, net of associated expenses 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 at the beginning of period Description of accounting policy for restatement of prior year primary statements Description of accounting policy for other operating income Disclosure of earnings performance Disclosure of investment return variances and economic assumption changes Disclosure of calculation of the long-term investments return Disclosure of net investment income Description of accounting policy for net investment income Description of accounting policy for net insurance finance (expense)/ income Description of accounting policy for administrative expenses Description of accoutning policy for other reserves Disclosure of tier 1 notes Disclosure of movements in liabilities for remaining coverage and liabilities Disclosure of the impact on the current period of transition approaches adopted in establishing CSMs Disclosure of recognition of CSM in profit or loss Disclosure of effect of contracts and initially recognised in the year Disclosure of underlying items Description of accounting policy for capital management