Operational Classification This dimension identifies the reported information with the operational classifications used by the reporting party to segment its business. Insurance Policyholders' Funds The reported information relates to funds classified by the reporting entity as being financial assets and non financial assets established in accordance with the reporting entity's investment management mandate(s) to reflect specific cashflow/risk and return requirements in order to fund the insurance liabilities of the business. Shareholders' Funds The reported information relates to funds classified by the reporting entity as being related to shareholder's funds. These represent the remainder of funds which have not been classified by the reporting entity as being related to policyholders' funds.