AIA Financial Overview and ESG Commitment slide image

AIA Financial Overview and ESG Commitment

Balance Sheet Comparison Note: (1) IAS 39 and IFRS 4 DAC and Other Assets IFRS 9 and 17 Update IFRS 9 and IFRS 17 AIA Total Shareholders' Allocated Equity Shareholders' Other Assets Equity Total OCI(1) Shareholders' Allocated Equity Shareholders' Equity Other Liabilities OCI(1) Other Liabilities Invested Assets Insurance Contract Liabilities Invested Assets Contractual Service Margin (CSM) Risk Adjustment (RA) OCI balances from fair value reserve under both IAS 39 and IFRS 9, insurance finance reserve under IFRS 17 Best Estimate Liabilities (BEL) Insurance Contract Liabilities 64
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