Notes on the IFRS basis results

Notes A-C

A: Basis of preparation and audit status
B: Adoption of new and amended accounting standards in 2013
C: Segment disclosure – profit before tax

Notes D-F

D: Profit before tax – asset management operations
E: Insurance assets and liabilities – key results features
F: Short-term fluctuations in investment returns on shareholder-backed business

Notes G-I

G: Acquisition costs and other expenditure
H: Tax
I: Supplementary analysis of earnings per share

Notes J-L

J: Dividends
K: Statement of financial position – analysis of Group position by segment
and business type
L: Statement of financial position – analysis of segment by business type

Notes M-O

M: Goodwill attributable to shareholders
N: Deferred acquisition costs and other intangible assets attributable to shareholders
O: Valuation bases for Group assets

Notes P-R

P: Loans portfolio
Q: Debt securities portfolio
R: Debt securities of US insurance operations: valuation basis, accounting
presentation of gains and losses and securities in an unrealised loss position

Notes S-U

S: Net core structural borrowings of shareholder-financed operations
T: Other borrowings
U: Defined benefit pension schemes

Notes V-X

V: Policyholder liabilities
W: Share capital, share premium and own shares
X: Business acquisitions

Notes Y-AA

Y: Joint ventures and associates
Z: Related party transactions
AA: Contingencies and related obligations

Notes AB-AC

AB: Post balance sheet events
AC: Additional information on the effect of adoption of new and amended accounting

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