FRS 27 'Life assurance'

Legal & General Group plc Period End 31 December 2005

Submitted by Company Reporting on Wed, 2006-07-05 23:00

Legal & General
FTSE 100
United Kingdom
Accounting policies
Business disposals
Deferred tax
Financial instruments
FRS 27 'Life assurance'
IAS 12 'Income taxes'
IAS 19 'Employee benefits'
IAS 32 'Financial instruments: disclosure and presentation'
IAS 39 'Financial instruments: recognition and measurement'
IFRS 1 'First-time adoption of International Financial Reporting Standards'
IFRS 2 'Share-based payment'
IFRS 4 'Insurance contracts'
IFRS 5 'Non-current assets held for sale and discontinued operations'
Insurance contracts
Pensions
Share-based payments

Subordinated notes reclassified as equity
UK insurance company Legal & General moves from UK GAAP to IFRS and reclassifies £400 million of subordinated borrowings as equity.

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