Just Annual Report and Accounts 2024

186 | Just Group PLC | Annual Report and Accounts 2024

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued

22. INSURANCE CONTRACTS AND RELATED REINSURANCE continued (d) Movements analysis – reinsurance contracts (i) Reinsurance contracts analysis of remaining coverage

Remaining coverage £m

Incurred claims £m

Total £m

Year ended 31 December 2024

Note

Opening reinsurance contract asset Opening reinsurance contract liability

1,136

7

1,143

(34)

(91) (84)

(125)

Net opening balance

1,102

1,018

Changes in the statement of comprehensive income Reinsurance expenses

(1,035)

(1,035)

Claims recovered

996 996

996

Net expenses from reinsurance contracts

(1,035)

(39)

3(c)

Investment component

(2)

2 –

Net finance expenses from reinsurance contracts

4(c)

(52)

(52) (91)

Total changes in the statement of comprehensive income

(1,089)

998

Cash flows Premiums paid Claims received Total cash flows

1,976

1,976

(930) (930)

(930)

1,976

1,046

Closing reinsurance contract asset Closing reinsurance contract liability

2,059

8

2,067

(70)

(24) (16)

(94)

Net closing balance

1,989

1,973

Remaining coverage £m

Incurred claims £m

Total £m 776

Year ended 31 December 2023

Note

Opening reinsurance contract asset Opening reinsurance contract liability

769

7

(114)

(7)

(121)

Net opening balance

655

655

Changes in the statement of comprehensive income Reinsurance expenses

(857)

(857)

Claims recovered

816 816

816

Net expenses from reinsurance contracts Net finance income from reinsurance contracts

(857)

(41)

3(c) 4(c)

108

108

Total changes in the statement of comprehensive income

(749)

816

67

Cash flows Premiums paid Claims received Total cash flows

1,196

1,196

(900) (900)

(900)

1,196

296

Closing reinsurance contract asset Closing reinsurance contract liability

1,136

7

1,143

(34)

(91) (84)

(125)

Net closing balance

1,102

1,018

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