Reference table · compiled from Aviva plc results announcements
Seven half-years of the line item that splits Aviva's "operating profit" story from its IFRS profit — 2023 to date.
Every half, Aviva reports two profit figures: an adjusted operating profit (management's preferred, steadily-growing metric) and a statutory IFRS profit that swings much more. The gap between them is mostly this one line — investment variances and economic assumption changes — driven by hedging and interest-rate effects. Below is that line, period by period, with the two full-year figures split into implied halves by subtraction.
| Period | Basis | £m | Magnitude |
|---|---|---|---|
| HY23 | reported | (165) | |
| H2 23 | derived | +487 | |
| HY24 | reported | (206) | |
| H2 24 | derived | (460) | |
| HY25 | reported | +251 | |
| H2 25 | derived | (368) | |
| HY26 | reported | (490) | |
| Net, HY23–HY265 of 7 halves negative | (951) |
Reported figures come directly from the stated half-year or full-year announcement. Derived figures are the second half implied by subtracting the reported first half from the reported full year, so they inherit any rounding in the source figures.
Sources: Aviva plc Half Year Results Announcement 2026 (14 Aug 2026); Half Year Report 2024; Results Announcement 2024; Results Announcement 2023.