Notes to the consolidated financial statements

Table of contents

1. Basis of preparation
2. Accounting policies
3. Critical accounting estimates and judgements
4. Segmental Analysis
5. Net interest income
6. Net fee and commission income
7. Net trading income
8. Insurance premium income
9. Other operating income
10. Insurance claims
11. Operating expenses
12. Impairment
13. Profit on sale of businesses
14. Taxation
15. Earnings per share
16. Trading and other financial assets at fair value through profit or loss
17. Derivative financial instruments
18. Loans and advances to banks
19. Loans and advances to customers
20. Allowance for impairment losses on loans and advances
21. Available-for-sale financial assets
22. Investment property
23. Goodwill
24. Value of in-force business
25. Other intangible assets
26. Tangible fixed assets
27. Other assets
28. Deposits from banks
29. Customer accounts
30. Trading and other liabilities at fair value through profit or loss
31. Debt securities in issue
32. Liabilities arising from insurance contracts and participating investment contracts
33. Life insurance sensitivity analysis
34. Liability arising from non-participating investment contracts
35. Unallocated surplus within insurance businesses
36. Other liabilities
37. Retirement benefit obligations
38. Deferred tax
39. Other provisions
40. Subordinated liabilities
41. Share capital
42. Share premium account
43. Other reserves
44. Retained profits
45. Ordinary dividends
46. Share based payments
47. Related party transactions
48. Contingent liabilities and commitments
49. Financial risk management
50. Consolidated cash flow statement
51. Future accounting developments
52. Post balance sheet events
53. Approval of financial statements