continued - St James's Place

International Financial Reporting Standards (‘Ifrs’) BasisCondensed Consolidated Statement of Financial PositionNote30 June201130 June201031 December2010£ million £ million £ millionAssetsIntangible assets– Deferred acquisition costs 8 816.1 696.5 755.7– Acquired value of in-force business 48.3 52.1 50.2– Computer software 3.7 – 2.1868.1 748.6 808.0Property and equipment 5.8 8.8 7.7Deferred tax assets 9 166.7 215.3 158.2Investment property 464.0 397.0 397.8Investments– Equities 17,069.8 12,239.7 15,835.7– Fixed income securities 3,432.4 2,401.9 2,939.1– Investment in Collective Investment Scheme 2,567.4 2,186.8 2,558.5– Derivative Financial Instruments 15.3 34.5 3.5Reinsurance assets 38.2 39.0 38.6Insurance and investment contract receivables 36.4 20.7 14.2Income tax assets 14.2 16.2 37.0Other receivables 515.6 419.4 547.1Cash and cash equivalents 2,306.5 2,089.4 2,042.0Total assets 3 27,500.4 20,817.3 25,387.4LiabilitiesInsurance contract liabilities 417.8 381.1 417.9Other provisions 10 3.5 5.6 3.6Financial liabilities– Investment contracts 22,707.2 17,629.5 21,191.9– Borrowings 30.8 1.5 15.9– Derivative Financial Instruments 42.2 3.0 20.4Deferred tax liabilities 11 222.8 202.5 224.3Insurance and investment contract payables 45.5 43.8 44.6Deferred income 12 506.4 429.8 469.6Income tax liabilities 32.7 20.7 34.4Other payables 396.5 311.1 433.6Net asset value attributable to unit holders 2,469.1 1,224.7 1,944.9Total liabilities 26,874.5 20,253.3 24,801.1Net assets 625.9 564.0 586.3Shareholders’ equityShare capital 13 73.7 72.8 72.9Share premium 106.3 96.1 98.1Treasury shares reserves (8.5) (8.2) (8.2)Miscellaneous reserves 2.3 2.3 2.3Retained earnings 452.1 401.0 421.2Total shareholders’ equity 625.9 564.0 586.3Pence Pence PenceNet assets per share 127.4 116.3 120.644St. James’s Place plc Registered No. 3183415