IAG Annual Report 2015 - page 37

FINANCIAL STATEMENTS
CONTENTS PAGE
Statement of comprehensive income 38
Balance sheet 39
Statement of changes in equity 40
Cash flow statement 41
NOTES TO THE FINANCIAL STATEMENTS
1 Summary of significant accounting policies 42
2 Critical accounting estimates and judgements 51
3 Risk management 52
4 Analysis of income 62
5 Analysis of expenses 63
6 Income tax 64
7 Segment reporting 65
8 Earnings per share 67
9 Dividends 67
10 Claims 69
11 Reinsurance and other recoveries on outstanding claims 73
12 Deferred insurance assets 74
13 Unearned premium liability 74
14 Investments 75
15 Receivables 76
16 Intangible assets 77
17 Goodwill 78
18 Trade and other payables 79
19 Restructuring provision 79
20 Interest bearing liabilities 80
21 Notes to the statement of changes in equity 81
22 Notes to the cash flow statement 82
23 Acquisitions and disposals of businesses 83
24 Details of subsidiaries 84
25 Non-controlling interests 86
26 Investment in joint venture and associates 86
27 Employee benefits 88
28 Share based remuneration 88
29 Commitments 92
30 Contingencies 93
31 Related party disclosures 93
32 Derivatives 94
33 Capital management 95
34 Net tangible assets 96
35 Remuneration of auditors 97
36 Parent entity disclosures 97
37 Events subsequent to reporting date 97
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