Investment return Movement in investment contract benefits Tax attributable to policyholders’ returns Profit before tax attributable to shareholders’ returns Less: tax attributable to policyholders’ returns Tax attributable to shareholders’ returns Shares in trust reserve Retained earnings credit in respect of share option charges Retained earnings debit arising on disposal of subsidiary Deferred acquisition costs Intangible assets – Purchased value of in-force business Investments – Equities Investments – Fixed income securities Investments – Investment in Collective Investment Schemes Net asset value attributable to unit holders Net assets per share Contingent consideration classified as operating activities Payments for associates classified as investing activities Proceeds from the issue of share capital and exercise of options classified as financing activities Consideration paid for own shares classified as financing activities Description of accounting policy for investment contract deposits and withdrawals Description of accounting policy for equities fixed income securities and investment in collective investment schemes Description of accounting policy for investment contract benefits Description of accounting policy for deferred income Description of accounting policy for net asset value attributable to unit holders Description of accounting policy for product classification Description of accounting policy for current and non current disclosure Description of accounting policy for alternative performance measures Description of accounting policy for restatement of prior periods Disclosure of investment return and movement in investment contract benefits