Financial Performance 2 Expense Interest Derivative Contracts Amount This is the value, during the relevant period, of interest expense associated with derivative contracts. This item is determined in accordance with relevant Accounting Standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Expense Operating Actuary Fees Amount This is the value, during the relevant period, of any fees paid/payable by the reporting party that relate to the provision of actuarial services as determined in accordance with relevant accounting standards. Expense Operating Amortisation Intangible Assets Finite Life Amount This is the value, during the relevant period, of amortisation charged to profit and loss in respect of intangible assets with a finite life as determined in accordance with accounting standards. Expense Operating Consultancy Fees Amount This is the value, during the relevant period, consultancy fees classified as operating expenses in accordance with relevant accounting standards. Expense Operating Depreciation Property Plant And Equipment Amount This is the value, during the relevant period, of depreciation charged to profit and loss in respect of property, plant and equipment as determined in accordance with accounting standards. Expense Operating Depreciation Tangible Assets Amount This is the value, during the relevant period, of depreciation charged to profit and loss in respect of tangible assets as determined in accordance with relevant Accounting Standards. Expense Operating Impairment Goodwill Amount This is the value, during the relevant period, of impairment charged to profit and loss in respect of goodwill as determined in accordance with accounting standards. Expense Operating Impairment Intangible Assets Indefinite Useful Life Amount This is the value, during the relevant period, of impairment charged to profit and loss in respect of intangible assets with indefinite useful life as determined in accordance with accounting standards. Expense Operating Impairment Other Amount This is the value, during the relevant period, of impairment charged to profit and loss in respect of assets other than those classified as goodwill or intangible assets with an indefinite useful life. This item is to be determined in accordance with relevant accounting standards. Expense Operating Investment Management Fees Amount This is the value, during the relevant period, of fee expense of the reporting party that relates to the management of the entity's investment portfolios except fees paid to asset consultants. Include fees paid to investment managers, including independent third parties as well as related entities. Expense Operating Management Fees Non Investment Amount This is the value, during the relevant period, of fee expense of the reporting party that do not relate to the management of the entity's investment portfolios. Investment management fees include fees paid to investment managers and asset consultants, including independent third parties as well as related entities. Expense Operating Non Audit Related Amount This is the value, during the relevant period, of non-audit related service fees provided by audit firms during the relevant period in accordance with relevant accounting standards. Expense Operating Personnel Amount This is the value, during the relevant period, of personnel related expenses as determined in accordance with relevant accounting standards. Expense Operating Policy Acquisition Total Amount This is the value, during the relevant period, of all fixed and variable costs as recognised under Australian Accounting Standards incurred when acquiring new business including those related to commissions and other incremental expenses. Expense Operating Policy Maintenance Total Amount This is the value, during the relevant period, of all fixed and variable costs as recognised under Australian Accounting Standards incurred when maintaining new business including those related to commissions and other incremental expenses. Expense Operating Share Based Remuneration Amount This is the value, during the relevant period, of share-based remuneration expenses as determined in accordance with accounting standards. Expense Operating Total Acquisition Amount This is the value, for the duration of the relevant period, of commission and other incremental acquisition costs. They include commission or brokerage paid to agents or brokers for obtaining business for the reporting entity, and variable costs directly related to acquiring the new business that would not have been incurred if the new business were not acquired. Expense Operating Total Other Expenses Amount This is the value, during the relevant period in accordance with the relevant accounting standards total other expenses including:- :-value of investment expenses incurred on assets backing insurance liabilities :-losses on foreign exchange separate for each region :-expenses incurred for the period in relation to financing :-defined benefit actuarial losses :-any other operating expenses :-loss on the measurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation. Expense Operating Wages And Salaries Amount This is the value, during the relevant period, of remuneration expenses relating to wages and salaries as determined in accordance with accounting standards. Income Interest Cash Basis On Impairment Amount This is the value, during the relevant period, of interest income. Interest must be recognised and measured in accordance with the relevant Accounting Standards. This means interest is to be recognised on an accrual basis, unless the asset is considered to be impaired or non-performing in which case, interest is to be recognised on a cash basis. Income Investment Other Amount This is the value, during the relevant period, for: :-any gains on foreign exchange separately for each region :-bargain purchases immediately recognised in profit and loss :-the value of any defined benefit actuarial gains recognised :-all other income not reported :-report any gain on the measurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation Income Investment Total Investment Amount This is the value, during the relevant period, for total investment revenue including dividend, interest ,trust, rental , net change in fair value on investments and any other investment income measured in accordance with the relevant accounting standards. Profit Or Loss Foreign Exchange Gains Or Losses Derivatives Over Hedged Borrowings Amount This is the value, during the relevant period, of realised and unrealised foreign exchange gains (losses) relating to derivatives over hedged borrowings. This item is in accordance with the relevant accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Foreign Exchange Gains Or Losses Derivatives Over Hedged Claims Amount This is the value, during the relevant period, of realised and unrealised foreign exchange gains (losses) relating to derivatives over hedged claims exposure. This item is in accordance with the relevant accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Foreign Exchange Gains Or Losses On Hedged Borrowings Amount This is the value, during the relevant period, of realised and unrealised foreign exchange gains (losses) relating to borrowings which have been hedged. This item is in accordance with the relevant accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Foreign exchange gains (losses) relate to the conversion or translation of the item into the reporting currency. Profit Or Loss Foreign Exchange Gains Or Losses On Hedged Claims Amount This is the value, during the relevant period, of realised and unrealised foreign exchange gains (losses) relating to claims liabilities which have been hedged. This item is in accordance with the relevant accounting standards. Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve: - Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or - Future exchange of real assets for financial items where the contract may be tradeable and has a market value. The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options). Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Foreign exchange gains (losses) relate to the conversion or translation of the item into the reporting currency. Profit Or Loss Gains Or Losses From Asset Revaluation Amount This is the value, during the relevant period, of gains (losses) from the revaluation of assets that are recognised in the profit (loss). This item relates to any increment (write-down) in the carrying amount of assets. Profit Or Loss Investment Property Realised And Unrealised Amount This is the value, during the relevant period, of realised and unrealised capital gains/losses associated with the entity's investment in investment property assets as defined by the Australian Accounting Standards. Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Profit Or Loss Realised Gains Or Losses Debt Securities Excluding Subordinated Debt And Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses) on the fair value of debt securities. This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities during the period. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. This item excludes loans and advances, and subordinated debt. Profit Or Loss Realised Gains Or Losses Equity Securities And Subordinated Debt Excluding Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses) on equity securities, including gains (losses) from subordinated debt. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Realised Gains Or Losses Excluding Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses), excluding foreign currency gains (losses) that occur due to currency translation. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Realised Gains Or Losses Insurance Portfolios Excluding Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses) on the disposal of insurance portfolios. This item does not include foreign currency gains (losses) that occur due to the currency translation of the portfolios during the period. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Realised Gains Or Losses Loans And Advances Excluding Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses) on loans and advances. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the loans and advances. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Realised Gains Or Losses Unit Trusts And Managed Investment Vehicles Excluding Foreign Exchange Amount This is the value, during the relevant period, of realised gains (losses) on holdings of units in trusts or other management investment vehicles. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Unrealised Gains Or Losses Debt Securities Excluding Subordinated Debt Excluding Foreign Exchange Amount This is the value, during the relevant period, of unrealised gains (losses) on the fair value of debt securities. This item does not include foreign currency gains (losses) that occur due to currency translation of the debt securities during the period. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. This item excludes loans and advances, and subordinated debt. Profit Or Loss Unrealised Gains Or Losses Equity Securities And Subordinated Debt Excluding Foreign Exchange Amount This is the value, during the relevant period, of unrealised gains (losses) on equity securities, including gains (losses) from subordinated debt. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses) Profit Or Loss Unrealised Gains Or Losses Loans And Advances Excluding Foreign Exchange Amount This is the value, during the relevant period, of unrealised gains (losses) on loans and advances. For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). Profit Or Loss Unrealised Gains Or Losses Unit Trusts And Managed Investment Vehicles Excluding Foreign Exchange Amount This is the value, during the relevant period, of unrealised gains (losses) on holdings of units in trusts or other management investment vehicles. For the purpose of this item exclude foreign currency gains (losses) that occur due to currency translation of the units and management investment vehicles. Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses).