Just Annual Report and Accounts 2019

163

FINANCIAL STATEMENTS

9 RELATED PARTY TRANSACTIONS All transactions with related parties are carried out on an arm’s length basis. (a) Trading transactions and balances The following transactions were made with related parties during the year:

Year ended 31 December 2019 £m

Year ended 31 December 2018 £m

Staff costs, Directors’ remuneration, operating expenses and management fees charged by Just Retirement Management Services Limited

15.9

27.0

275.0 150.0

Loan advances to Just Retirement Limited

150.0

Loan advances to Partnership Life Assurance Company Limited Interest on loan balances charged to Just Retirement Limited

38.1

24.6

3.9

Interest on loan balances charged to Partnership Life Assurance Company Limited

Dividends from Partnership Assurance Group Limited

25.0

The following balances in respect of related parties were owed by the Company at the end of the year:

2019 £m

2018 £m

(0.7) (7.7)

Just Retirement Limited

Just Retirement Management Services Limited

(7.7) (0.2)

TOMAS Online Development Limited

The following balances in respect of related parties were owed to the Company at the end of the year:

2019 £m

2018 £m

0.1

TOMAS Online Development Limited

681.9 151.6

Loan to Just Retirement Limited (including interest)

405.6

Loan to Partnership Life Assurance Company Limited (including interest)

9.8

Amounts owed for Group corporation tax

2.0

(b) Key management compensation Key management personnel comprise the Directors of the Company.

Key management compensation is disclosed in note 36 to the Group financial statements.

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