Just Annual Report and Accounts 2021

JUST GROUP PLC Annual Report and Accounts 2021

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued

2 NET INVESTMENT (EXPENSE)/INCOME

Year ended 31 December 2021 £m

Year ended 31 December 2020 £m

Interest income: Assets at fair value through profit or loss

572.1

631.7

Movement in fair value: Financial assets and liabilities designated on initial recognition at fair value through profit or loss

(832.1)

818.3 327.7

129.7

Derivative financial instruments (note 28) Total net investment (expense)/income

(130.3)

1,777.7

3 ACQUISITION COSTS

Year ended 31 December 2021 £m

Year ended 31 December 2020 £m

17.2 31.4 48.6

Commission

14.9 29.6 44.5

Other acquisition expenses Total acquisition costs

4 OTHER OPERATING EXPENSES

Year ended 31 December 2021 £m

Year ended 31 December 2020 £m

101.5

Personnel costs (note 9)

107.5

16.8

Investment expenses and charges

17.5

4.2

Depreciation of property, plant and equipment

3.9

20.4

Amortisation of intangible assets

19.9

0.3

Impairment of property, plant and equipment

Impairment of intangible assets

1.1

50.0

Other costs

70.0

Total other operating expenses

193.2

219.9

Other costs include reassurance management fees, professional fees, IT and marketing costs. Reconciliation of Other operating expenses to Management expenses

Year ended 31 December 2021 £m

Year ended 31 December 2020 £m

Total other operating expenses Investment expenses and charges Reassurance management fees

193.2

219.9

(16.8)

(17.5) (22.2) (18.0)

(8.4)

(18.0)

Amortisation of acquired intangible assets

(2.6)

Other costs

(2.9)

Total management expenses

147.4

159.3

136

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