Report & Accounts - JLT

Financial StatementsNotes to the Financial Statementsfor the year ended 31st December 20052. Alternative Income StatementThe format of the consolidated income statement on page 46 conforms to the requirements of IFRS. The alternative income statement setout below, which is provided by way of additional information, has been prepared on a basis that conforms more closely to the approachadopted by the Group in assessing its performance.Year to 31st December 2005Underlying Impairment Exceptionalprofit Reclassification charges items Total£’000 £’000 £’000 £’000 £’00060Fees and commissions 484,370 - - - 484,370Salaries and associated expenses (295,907) - - (1,540) (297,447)Premises (28,743) - - (1,264) (30,007)Other operating costs (82,790) 134 - 2,552 (80,104)Depreciation, amortisation and impairment charges (10,642) (912) (2,751) - (14,305)Trading profit 66,288 (778) (2,751) (252) 62,507Investment income 15,355 - - - 15,355Finance costs (6,561) - - - (6,561)Share of results of associates after tax and minority interests 2,505 - - - 2,505Gain on disposal of fixed asset investments 134 (134) - - -Amortisation of other intangibles (912) 912 - - -Profit before taxation 76,809 - (2,751) (252) 73,806Year to 31st December 2004Underlying Impairment Exceptionalprofit Reclassification charges items Total£’000 £’000 £’000 £’000 £’000Fees and commissions 468,092 - - - 468,092Salaries and associated expenses (265,814) - - (7,623) (273,437)Premises (25,266) - - (144) (25,410)Other operating costs (83,400) - - (2,331) (85,731)Depreciation, amortisation and impairment charges (9,624) (180) (1,192) - (10,996)Jardine Lloyd Thompson Group plc Annual Report & Accounts 2005Trading profit 83,988 (180) (1,192) (10,098) 72,518Investment income 13,465 - - - 13,465Finance costs (3,287) - - - (3,287)Share of results of associates after tax and minority interests 2,261 - - - 2,261Amortisation of other intangibles (180) 180 - - -Profit before taxation 96,247 - (1,192) (10,098) 84,957SEGMENT INFORMATION - PRIMARY REPORTING FORMAT2005 2004Underlying trading profit £'000 £'000Risk & Insurance 65,011 87,724Employee Benefits 13,540 12,017Head Office & Other (12,263) (15,753)66,288 83,988