Insurance service result before reinsurance contracts Net income 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 intangible assets Net (expense)/income attributable to unitholders Tax (charge)/credit attributable to policyholders’ returns Loss before the tax attributable to owners Tax attributable to policyholders’ returns Tax credit/(charge) attributable to owners Remeasurement of owner occupied property Tax credit/(charge) relating to other comprehensive income items Pension scheme asset Reimbursement right assets Reinsurance contract assets Shares held by employee benefit trust Tier 1 Notes Reimbursement right liabilities Insurance contract liabilities Reinsurance contract liabilities Tier 1 notes [member] Reserve movement on exercise of share scheme awards Shares acquired by the employee benefit trust Decrease in non-controlling interests Coupon paid on Tier 1 Notes Transfer of merger relief reserve Net cash flows from operating activities Capitalised software development costs classified as investing activities Net cash flows from 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 Net cash flows from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of year Cash and cash equivalents at the end of period 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 investment 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 other reserves Disclosure of tier 1 notes Analysis of CSM Disclosure of recognition of CSM in profit or loss Disclosure of effect of contracts initially recognised in the year Disclosure of underlying items Disclosure of risk management - insurance risk Description of accounting policy for capital management