Notes to the consolidated financial statements - analysis of items in the primary statements

14. Financial and other investments

  2010
£m
2009
£m
Non-current    
Available-for-sale investments 236 193
Investments in joint ventures and associates (note 15) 250 168
  486 361
Current    
Available-for-sale investments 1,285 2,038
Loans and receivables 112 159
  1,397 2,197
Total financial and other investments 1,883 2,558
Financial and other investments include the following:    
Investments in short-term money funds 1,000 1,758
Managed investments in equity and bonds (i) 385 363
Restricted cash balances    
Collateral 58 159
Other 57
Cash surrender value of life insurance policies 126 102
Investment in joint ventures and associates (note 15) 250 168
Other investments 7 8
  1,883 2,558
(i)
Includes £286m of current investments which are held by insurance captives and are therefore restricted.

Available-for-sale investments are recorded at fair value. Due to their short maturities the carrying value of loans and receivables approximates their fair value.

The maximum exposure to credit risk at the reporting date is the fair value of the financial investments. For further information on our treasury related credit risk, refer to note 32(c). None of the financial investments are past due or impaired.

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