continued - St James's Place

Included within both the EEV and IFRS profit before tax are the following:SixMonthsEnded30 June2011SixMonthsEnded30 June2010TwelveMonthsEnded31 December2010£ million £ million £ millionInterest income 2.1 0.9 3.0Depreciation 1.4 2.0 3.6Segment AssetsFunds under Management (‘FUM’)FUM within the St. James’s Place Group are monitored on a monthly basis by the chief operating decisionmaker.30 June201130 June201031 December2010£ million £ million £ millionLife business 23,000.0 17,900.0 21,500.0Unit Trust business 6,100.0 4,500.0 5,500.0Total FUM 29,100.0 22,400.0 27,000.0Exclude external holdings in non-consolidated unit trusts (3,657.4) (3,282.3) (3,584.8)Add balance sheet liabilities in unit linked funds 265.2 255.9 268.3Adjustments for other balance sheet assets excluded from FUMDAC 816.1 696.5 755.7PVIF 48.3 52.1 50.2Computer software 3.7 – 2.1Property and equipment 5.8 8.8 7.7Deferred tax assets 166.7 215.3 158.2Fixed income securities 62.4 54.8 60.7Collective investment schemes 227.3 177.2 240.2Reinsurance 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 226.9 154.3 236.1Cash and cash equivalents 126.3 56.2 84.7Other adjustments 20.3 (47.4) 18.5Total adjustments (1,599.6) (1,582.7) (1,612.6)Total assets 27,500.4 20,817.3 25,387.4Half Year Report 201151