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Company Other Entities IFRS / T F&U X AA AB / PLPs / PUTs / Goodwill / Aviva plc / / Continent Asia / / Country United States / Canada / United Kingdom / Ireland / / Currency GBP / / Event Reorganization / Product Issues / M&A / Funding / Accounting Change / Business Partnership / Labor Issues / / IndustryTerm non-insurance assets / mechanical and electrical equipment / insurance contract / designated insurance liabilities / host insurance contract / acquired subsidiary / insurance claims / contract services / property management / health insurance / comparative accounting periods / insurance / issued new hedge accounting requirements / applied existing accounting practices / investments equipment / finance cost / insurance contracts accounting project / non-profit insurance contracts / long-term insurance contracts / investment management services / insurance liabilities / investment management / insurance risk / Merger accounting principles / non-insurance operations / long-term insurance / insurance contracts / hedge accounting / fund management / ceded insurance / / Organization Association of British Insurers / International Accounting Standards Board / FSA / AB AC / European Union / UK’s Accounting Standards Board / / Position general business provisions / forward foreign exchange contracts / insurance and health provisions Outstanding claims provisions General / representative / asset manager / / Product non-financial assets / / Region continental Europe / / Technology GPS / / SocialTag 
110 Aviva plc Annual report and accounts 2013 Accounting policies