Net investment (expense)/income | Accounting for net investment (expense)/income Dividends are recognised when the right to receive the dividend has been established. Incremental costs are reported within net investment income if they are directly attributable to generating identifiable investment income. Other accounting policies relating to net investment income are set out in Note 12 and Note 14. |
| | | | | | | | | | | | Net gains from financial assets mandatorily at fair value | | | | Net (losses)/gains from disposal of financial assets at fair value through other comprehensive income | | | | Net losses from disposal of financial assets and liabilities measured at amortised cost1 | | | | | | | | Net losses on other investments | | | | Net investment (expense)/income | | | |
1 Included within the 2024 balance are losses of £220m on sale of the performing Italian retail mortgage portfolio.
|