Just Annual Report and Accounts 2022

Just group PLC | Annual Report and accounts 2022

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS continued

33 FINANCIAL AND INSURANCE RISK MANAGEMENT continued

UK gilts £m

AAA £m

AA £m

A £m

BBB £m

BB or below £m

Unrated £m

Total £m

2021

Units in liquidity funds

– –

1,304.9

– –

– –

– –

5.6

1,310.5

Investment funds

301.8

301.8

Debt securities and other fixed income securities

741.8

894.0

2,132.3

3,279.7

5,554.2

322.0

– 12,924.0

Deposits with credit institutions

– – – – – – – – –

– – – –

– – – –

11.1

39.2

2.6

52.9

Loans secured by residential mortgages Loans secured by commercial mortgages

– – –

– – –

– – –

7,422.8

7,422.8

677.8 189.7

677.8 189.7 993.1 117.9 691.2 497.3

Loans secured by ground rents

Infrastructure loans

82.4

116.6

180.9

567.5

45.7 12.5

Other loans

– – – –

105.4

Derivative financial assets

0.3

519.3 277.0

171.6

– – –

Reinsurance

214.7

5.1

0.5

Insurance and other receivables

35.4

35.4

Total

741.8

2,281.3

2,463.9 4,268.0

6,337.6

388.4

8,733.4 25,214.4

There are no financial assets that are either past due or impaired.

The credit rating for Cash available on demand at 31 December 2022 was between a range of AA and BB (2021: between a range of AA and BB).

The carrying amount of those assets subject to credit risk represents the maximum credit risk exposure.

In the tables below, the amounts of assets or liabilities presented in the Consolidated Balance Sheet are offset first by financial instruments that have the right of offset under a master netting arrangement or similar arrangements with any remaining amount reduced by cash and securities collateral.

Related financial Instruments 1 £m

Securities collateral pledged £m

Net amount £m

Cash collateral 2 £m

Balance Sheet £m

2022

2,277

(1,766)

(491)

(5)

15

Derivative assets Derivative liabilities

(3,023)

1,766

783

444

(30)

1 Related financial instruments represents outstanding amounts with the same counterparty which, under agreements such as the ISDA Master Agreement, could be offset and settled net following certain predetermined events. 2 Cash and securities held may exceed target levels due to the complexities of operational collateral management, timing and agreements in place with individual counterparties.

Related financial Instruments 1 £m

Securities collateral pledged £m

Net amount £m

Cash collateral 2 £m

Balance Sheet £m

2021

Derivative assets Derivative liabilities

691

(369)

(311)

– –

11

(395)

380

26

1 Related financial instruments represents outstanding amounts with the same counterparty which, under agreements such as the ISDA Master Agreement, could be offset and settled net following certain predetermined events. 2 Cash and securities held may exceed target levels due to the complexities of operational collateral management, timing and agreements in place with individual counterparties. This may result in over/under-collateralisation of derivative positions. The amount of collateral reported in the table above is restricted to the value of the associated derivatives recognised in the Statement of Financial Position.

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