Just Annual Report and Accounts 2024

214 | Just Group PLC | Annual Report and Accounts 2024

ADDITIONAL INFORMATION

The following additional financial information is unaudited. FINANCIAL INVESTMENTS CREDIT RATINGS The sector analysis of the Group’s financial investments portfolio by credit rating at 31 December 2024 is shown below:

Total £m

AAA £m

AA £m

A £m

BBB £m

% BBB £m

BB or below £m

%

Basic materials

109

0.4%

5

21

79

1.1% 9.4% 0.1%

4 – –

Communications and technology

1,154

4.3% 117

223

162

652

Auto manufacturers

85

0.3%

78

7

Consumer staples (including healthcare)

1,226

4.5% 129

175

541

364 127 175 402 342

5.3% 17

Consumer cyclical

178 278

0.7% 1.0%

– –

4

47

1.8%

Energy Banks

67

5

2.5% 31

1,469

5.4% 51

108 301

908 102 329 289 230 155 889 281 921

5.8% 5.0% 1.3%

– – –

Insurance

745 590 630

2.8%

Financial – other

2.2% 90 2.3% 30

85 16

86

Real estate including REITs

245 238 254

3.6% 50

Government

3,081 11.4% 312

2,301

3.4%

Industrial

524

1.9% 9.1%

– –

105

3.7% 10

Utilities

2,452

64

1,489 21.6% 10

Commercial mortgages Long income real estate¹

809

3.0% 89 6.7% 157

323 234 367

116 496

1.7% 7.2%

– –

1,808

Infrastructure

3,512 13.0% 57

1,246

1,829 26.5% 13

Other

43

0.2%

43

0.0%

Corporate/government bond total

18,693 69.2% 1,032 4,378 6,247 6,901 100.0% 135

Other assets

888

3.3%

Lifetime mortgages

5,637 20.9%

Liquidity funds

1,792

6.6%

Investments portfolio Derivatives and collateral Gilts (interest rate hedging)

27,010 100.0%

3,564 3,951

Total

34,525

1 Includes residential ground rents of £157m rated AAA.

NEW BUSINESS PROFIT RECONCILIATION New business profit is deferred on the balance sheet under IFRS 17. In addition IFRS 17 provides clarification regarding the economic assumptions to be used at the point of recognition of contracts. Just recognises contracts based on their completion dates for IFRS 17, but bases its assessment of new business profitability for management purposes based on the economic parameters prevailing at the quote date of the business.

Year ended 31 December 2024 £m

Year ended 31 December 2023 £m

New business CSM on gross business written

438

380

Reinsurance CSM

24

(37)

Net new business CSM

462

343

Impact of using quote date for profitability measurement

(2)

12

New business profit

460

355

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