Investor Presentaiton
Limited Impact of IFRS 9 compared to IAS 39
Total Invested Assets ($b)
290
As at 1 Jan 2022
290
IFRS 9 and 17 Update
AIA
Equity
71
71
Fixed Income
206
206
Other Invested
Assets
13
IAS 39
13
IFRS 9
Notes:
Excludes policy loans as these are included in insurance contract liabilities under IFRS 17
Includes policyholder and shareholder fund, unit-linked contracts and consolidated investment funds
Invested asset values are unchanged as the
vast majority were measured on a mark-to-market
basis under IAS 39 and continue to be so under IFRS 9
■ Equity asset valuations are unchanged as they
continue to be accounted for using fair value through
P&L approach
◉
Fixed income valuations are unchanged as they
largely continue to be valued on a mark-to-market basis
either through FVOCI or FVTPL
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