Notes to the Group accounts

1 Accounting policies

2 Critical accounting estimates and judgements

3 Segmental analysis

4 Net interest income

5 Net fee and commission income

6 Net trading income

7 Insurance premium income

8 Other operating income

9 Insurance claims

10 Operating expenses

11 Impairment

12 Profit on sale of businesses

13 Taxation

14 Earnings per share

15 Trading and other financial assets at fair value through profit or loss

16 Derivative financial instruments

17 Loans and advances to banks

18 Loans and advances to customers

19 Allowance for impairment losses on loans and advances

20 Available-for-sale financial assets

21 Investment property

22 Goodwill

23 Value of in-force business

24 Other intangible assets

25 Tangible fixed assets

26 Other assets

27 Deposits from banks

28 Customer accounts

29 Trading and other liabilities at fair value through profit or loss

30 Debt securities in issue

31 Liabilities arising from insurance contracts and participating investment contracts

32 Liabilities arising from non-participating investment contracts

33 Unallocated surplus within insurance businesses

34 Other liabilities

35 Retirement benefit obligations

36 Deferred tax

37 Other provisions

38 Subordinated liabilities

39 Share capital

40 Share premium account

41 Other reserves

42 Retained profits

43 Ordinary dividends

44 Share based payments

45 Related party transactions

46 Contingent liabilities and commitments

47 Financial risk management

48 Acquisitions

49 Consolidated cash flow statement

50 Future developments

51 Approval of financial statements