Notes to the Separate Financial Statements

• • A. General information

    • A.1. Description of the Company

    • A.2. Statutory bodies

    • A.3. Statement of compliance

    • A.4. Basis of preparation

  • B. Subsidiaries and associates

  • C. Significant accounting policies and assumptions

    • C.1. Significant accounting policies

    • C.2. Principal assumptions

    • C.3. Terms and conditions of insurance and investment contracts with DPF that have a material impact on the amount, timing and uncertainty of future cash flows

    • C.4. Critical accounting estimates and judgements

    • C.5. Changes in accounting policies and correction of prior year errors

  • D. Segment reporting

  • E. Risk report

    • E.1. Risk Management System

    • E.2. Roles and responsibility

    • E.3. Risk measurement and control

    • E.4. Market risk

    • E.5. Credit risk

    • E.6. Liquidity risk

    • E.7. Insurance risks

    • E.8. Operational risk and other risks

    • E.9. Financial strength monitoring by third parties

    • E.10. Capital management

  • F. Notes to the Statements of Financial Position, Income and Comprehensive Income

    • F.1. Intangible assets

    • F.2. Tangible assets

    • F.3. Investments

    • F.4. Reinsurance assets

    • F.5. Receivables

    • F.6. Non-current assets held for sale and discontinued operations

    • F.7. Cash and cash equivalents

    • F.8. Accruals and prepayments

    • F.9. Shareholder’s equity

    • F.10. Insurance liabilities

    • F.11. Other provisions

    • F.12. Financial liabilities

    • F.13. Payables

    • F.14. Accruals and deferred income

    • F.15. Net earned premiums

    • F.16. Income from other financial instruments and investment properties

    • F.17. Income from subsidiaries and associates

    • F.18. Net income/loss from financial assets at fair value through profit or loss

    • F.19. Other income

    • F.20. Net insurance benefits and claims

    • F.21. Other expenses for financial instruments and other investments

    • F.22. Acquisition and administration costs

    • F.23. Other expenses

    • F.24. Income taxes

    • F.25. Share-based payments

    • F.26. Information on employees

    • F.27. Hedge accounting

    • F.28. Offsetting of financial instruments

    • F.29. Earnings per share

    • F.30. Off balance sheet items

    • F.31. Related parties

  • G. Subsequent events