Just Annual Report and Accounts 2020

151

FINANCIAL STATEMENTS

35 CAPITAL continued Group entities that are under supervisory regulation and are required to maintain a minimum level of regulatory capital include: • Just Retirement Limited and Partnership Life Assurance Company Limited – authorised by the PRA, and regulated by the PRA and FCA. • HUB Financial Solutions Limited, Just Retirement Money Limited and Partnership Home Loans Limited – authorised and regulated by the FCA.

The Group and its regulated subsidiaries complied with their regulatory capital requirements throughout the year. Group capital position (unaudited) The Group’s estimated capital surplus position at 31 December 2020, which is unaudited, was as follows: Solvency Capital Requirement

MinimumGroup Solvency Capital Requirement

2020 1 £m

2020 £m

20192 £m

2019 £m

3,009

2,262

Eligible Own Funds

2,562

1,928

(1,938) 1,071 155%

(476)

Solvency Capital Requirement

(1,814)

(444)

Excess Own Funds

1,786 475%

748

1,484 434%

Solvency coverage ratio

141%

1 Estimated regulatory position. These figures do not allow for any notional recalculation of TMTP as at 31 December 2020. The estimated solvency coverage ratio including a notional recalculation of TMTP as at 31 December 2020 is 156%. 2 As reported in the Group’s Solvency and Financial Condition Report as at 31 December 2019. 36 GROUP ENTITIES The Group holds investment in the ordinary shares (unless otherwise stated) of the following subsidiary undertakings and associate undertakings, which are all consolidated in these Group accounts. All subsidiary undertakings have a financial year end at 31 December (unless otherwise stated).

Percentage of nominal share capital and voting rights held

Principal activity

Registered office

Direct subsidiary Just Retirement Group Holdings Limited Partnership Assurance Group Limited

Holding company Holding company

Reigate Reigate

100% 100%

Indirect subsidiary HUB Acquisitions Limited 1,5 HUB Financial Solutions Limited HUB Pension Solutions Limited

Holding company

Reigate Reigate Belfast Reigate Reigate Reigate

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

Distribution

Software development Investment activity Investment activity Holding company

Just Re 1 Limited 5 Just Re 2 Limited 5

Just Retirement (Holdings) Limited

Just Retirement (South Africa) Holdings (Pty) Limited

Holding company

South Africa South Africa

Just Retirement Life (South Africa) Limited

Life assurance Life assurance

Just Retirement Limited

Reigate Reigate Reigate Reigate Reigate Reigate Reigate

Just Retirement Management Services Limited

Management services

Just Retirement Money Limited Partnership Group Holdings Limited Partnership Holdings Limited Partnership Home Loans Limited

Provision of lifetime mortgage products

Holding company Holding company

Provision of lifetime mortgage products

Partnership Life Assurance Company Limited

Life assurance

Partnership Life US Company Partnership Services Limited 5

Management services Management services Software solutions Software development

USA

Reigate Reigate Belfast Reigate Reigate Belfast Reigate Reigate Reigate Reigate Reigate

The Open Market Annuity Service Limited 5 TOMAS Online Development Limited 5

Enhanced Retirement Limited HUB Digital Solutions Limited HUB Online Development Limited HUB Transfer Solutions Limited

Dormant Dormant Dormant Dormant Dormant Dormant Dormant Dormant

JRP Group Limited

JRP Nominees Limited Just Annuities Limited

Just Equity Release Limited

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