150:@0.049227:0.056159:0.070638:0.056159:0.070638:0.047246:0.049227:0.047246:0.006882:0.006801:0.007728
Financial statements:@0.744792:0.058552:0.904051:0.058552:0.904051:0.047968:0.744792:0.047968:0.008491:0.004533:0.009832:0.008587:0.009656:0.007885:0.004533:0.008587:0.004772:0.005714:0.007390:0.006560:0.008986:0.006560:0.008986:0.015450:0.008986:0.010167:0.006560:0.007023
7.4.  Prior period adjustment -  known claims:@0.048387:0.103397:0.439516:0.103397:0.439516:0.092256:0.048387:0.092256:0.009913:0.004553:0.009980:0.004553:0.004637:0.014331:0.010669:0.006687:0.005074:0.010585:0.006888:0.006468:0.010921:0.009577:0.007056:0.005040:0.010837:0.011005:0.006888:0.009829:0.011257:0.005208:0.011089:0.008065:0.007140:0.016717:0.009997:0.011089:0.007140:0.005292:0.006788:0.002873:0.006048:0.010333:0.011089:0.011257:0.014701:0.011089:0.006888:0.008401:0.005040:0.009493:0.005040:0.016213:0.007392
The known claims provision calculation (described at :@0.047967:0.125246:0.426594:0.125246:0.426594:0.114662:0.047967:0.114662:0.008364:0.008858:0.008348:0.006273:0.007933:0.009034:0.009353:0.011731:0.009034:0.006592:0.007374:0.003623:0.007901:0.003863:0.013359:0.006767:0.005922:0.009066:0.005299:0.008906:0.007310:0.003863:0.006384:0.003863:0.008731:0.008651:0.006464:0.007374:0.008124:0.003655:0.007374:0.009034:0.003671:0.008124:0.005235:0.003863:0.009162:0.009034:0.006337:0.004820:0.009034:0.008156:0.006560:0.007374:0.005219:0.003863:0.009082:0.008156:0.009162:0.006049:0.007805:0.005123:0.004373
Note 7.2) uses the expected settlement date (ESD) from :@0.048807:0.140628:0.448311:0.140628:0.448311:0.130044:0.048807:0.130044:0.011253:0.008826:0.005123:0.007805:0.005714:0.009162:0.003703:0.009066:0.005044:0.006049:0.008731:0.006464:0.008060:0.006560:0.004868:0.005411:0.009034:0.008156:0.006049:0.008060:0.007326:0.009050:0.008348:0.007023:0.005411:0.008108:0.009162:0.006464:0.006767:0.008523:0.005411:0.005411:0.003863:0.008348:0.013742:0.008348:0.009034:0.005411:0.005363:0.009401:0.007821:0.005411:0.008028:0.006049:0.004820:0.007693:0.008236:0.010917:0.004613:0.005203:0.004788:0.005554:0.008986:0.013359:0.004373
individual claims recorded  in the Claims Management :@0.048807:0.156010:0.434745:0.156010:0.434745:0.145426:0.048807:0.145426:0.003863:0.008571:0.009066:0.003863:0.007310:0.003863:0.009082:0.008826:0.007901:0.003863:0.006384:0.007374:0.003623:0.007901:0.003863:0.013359:0.006767:0.005922:0.005299:0.007981:0.007055:0.009066:0.005299:0.008986:0.008060:0.009066:0.004373:0.002522:0.003272:0.007645:0.006049:0.005411:0.009034:0.008076:0.005714:0.010087:0.003863:0.008124:0.003863:0.013742:0.007039:0.006464:0.014333:0.008124:0.009210:0.008124:0.009401:0.008348:0.013742:0.008348:0.009034:0.005411:0.004373
System (CMS) to apply inflation and discounting to :@0.048387:0.171688:0.415682:0.171688:0.415682:0.161103:0.048387:0.161103:0.008156:0.007470:0.006464:0.005411:0.007949:0.013359:0.006464:0.004820:0.010055:0.014333:0.008683:0.004820:0.005267:0.005411:0.009130:0.005634:0.007901:0.009066:0.009162:0.003863:0.007486:0.005634:0.003863:0.009034:0.004996:0.003607:0.008124:0.005235:0.003863:0.009162:0.009034:0.006416:0.007805:0.008571:0.008986:0.006049:0.009401:0.003543:0.006767:0.007182:0.009353:0.009034:0.008826:0.005411:0.003655:0.009034:0.009401:0.005922:0.005123:0.008986:0.004373
reach a valuation.  However, for the disclosure of the :@0.048807:0.187070:0.424593:0.187070:0.424593:0.176485:0.048807:0.176485:0.005299:0.007901:0.007805:0.007055:0.008651:0.006384:0.006895:0.005634:0.007645:0.008395:0.003863:0.009034:0.008124:0.005602:0.003863:0.009353:0.009210:0.003464:0.004373:0.003256:0.011093:0.009066:0.011253:0.008060:0.007470:0.008060:0.005379:0.003464:0.006368:0.004996:0.009545:0.005554:0.004868:0.005411:0.009034:0.008156:0.005634:0.009401:0.003863:0.006480:0.007135:0.003863:0.009162:0.006560:0.009034:0.005331:0.008156:0.005634:0.009353:0.004756:0.005299:0.005411:0.008699:0.008060:0.004373
expected timing of cashflows, this has historically been :@0.048387:0.202511:0.442688:0.202511:0.442688:0.191927:0.048387:0.191927:0.008348:0.007326:0.009018:0.008348:0.007103:0.005411:0.008108:0.009401:0.005475:0.005411:0.003655:0.013742:0.003639:0.009034:0.009401:0.005922:0.009353:0.005187:0.005203:0.007645:0.008124:0.007087:0.009321:0.004996:0.003863:0.009704:0.011843:0.006767:0.003655:0.006049:0.005411:0.008779:0.003863:0.006560:0.006049:0.008651:0.007725:0.006560:0.006049:0.009034:0.003863:0.006512:0.005411:0.009130:0.005554:0.003687:0.007374:0.007741:0.003863:0.003863:0.007390:0.005634:0.008906:0.007805:0.007805:0.008571:0.004373
based on an actuarial view of settlement patterns.:@0.048807:0.217893:0.404562:0.217893:0.404562:0.207308:0.048807:0.207308:0.008986:0.007645:0.006464:0.007901:0.008906:0.006464:0.008571:0.008316:0.006464:0.007645:0.008491:0.006049:0.008124:0.007166:0.005411:0.009034:0.008124:0.005554:0.003863:0.008124:0.003863:0.005251:0.007981:0.004118:0.008826:0.012178:0.005203:0.009353:0.004756:0.005634:0.006767:0.008348:0.005411:0.005411:0.003863:0.008348:0.013742:0.008348:0.009034:0.005411:0.005969:0.009385:0.007837:0.005411:0.005411:0.007996:0.005554:0.008810:0.006767:0.003464
The ESD for individual  known claims is based on the :@0.047967:0.240106:0.423721:0.240106:0.423721:0.229521:0.047967:0.229521:0.008364:0.008858:0.008348:0.006688:0.007390:0.007805:0.010247:0.006049:0.004996:0.009545:0.005554:0.005698:0.003863:0.008571:0.009066:0.003863:0.007310:0.003863:0.009082:0.008826:0.007901:0.003863:0.004373:0.002426:0.007933:0.009210:0.009353:0.011540:0.009034:0.006528:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.005586:0.003368:0.005874:0.005634:0.008986:0.007645:0.006464:0.007901:0.008986:0.006384:0.008571:0.008395:0.006049:0.005411:0.008699:0.008060:0.004373
judgement and experience of individual claims handlers :@0.047211:0.255488:0.448359:0.255488:0.448359:0.244903:0.047211:0.244903:0.003863:0.009034:0.009624:0.009577:0.008571:0.013950:0.008571:0.009034:0.005586:0.005634:0.007805:0.008651:0.008986:0.006384:0.008348:0.007326:0.009385:0.008348:0.005554:0.003863:0.008076:0.009034:0.007374:0.008124:0.005634:0.009353:0.004756:0.006049:0.003863:0.008731:0.008986:0.003863:0.007230:0.003863:0.008906:0.008731:0.007901:0.003863:0.006225:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.006001:0.008826:0.007901:0.009034:0.009114:0.003863:0.008060:0.005554:0.006544:0.004373
informed by advice and regular review by panel lawyers :@0.048807:0.270929:0.448742:0.270929:0.448742:0.260344:0.048807:0.260344:0.003863:0.009034:0.004996:0.008986:0.005554:0.013423:0.008156:0.009401:0.006736:0.008651:0.007055:0.005299:0.007901:0.009162:0.007470:0.003863:0.007055:0.008060:0.006049:0.007805:0.008571:0.008986:0.006464:0.005554:0.008140:0.009401:0.008826:0.003863:0.008124:0.005315:0.005634:0.005554:0.008348:0.007645:0.003863:0.008523:0.011540:0.005762:0.008651:0.007055:0.005634:0.008986:0.007725:0.008731:0.007981:0.003863:0.006640:0.003863:0.008124:0.011284:0.007725:0.008348:0.005554:0.006767:0.004373
(where instructed).  It is dynamic as it responds to :@0.048387:0.286310:0.401142:0.286310:0.401142:0.275725:0.048387:0.275725:0.004820:0.011540:0.009034:0.008635:0.005554:0.008348:0.006512:0.003863:0.009034:0.006512:0.005411:0.005554:0.008779:0.007374:0.005219:0.008348:0.009401:0.004597:0.003464:0.004373:0.002745:0.003783:0.004709:0.005634:0.003192:0.005714:0.005634:0.009401:0.007725:0.009034:0.008124:0.013742:0.003863:0.007374:0.005251:0.007725:0.006384:0.005634:0.003527:0.004964:0.005634:0.005554:0.007965:0.006767:0.009018:0.009066:0.008826:0.009066:0.006767:0.005076:0.005123:0.008986:0.004373
developments on the individual claim, which will  not :@0.048387:0.301988:0.427812:0.301988:0.427812:0.291404:0.048387:0.291404:0.009401:0.008348:0.007645:0.008348:0.003863:0.009353:0.009162:0.013742:0.008348:0.008747:0.005411:0.006767:0.005299:0.008826:0.008571:0.005634:0.005411:0.009034:0.008156:0.006384:0.003863:0.008651:0.009066:0.003863:0.007310:0.003863:0.009082:0.008826:0.007901:0.003863:0.005969:0.007374:0.003863:0.008124:0.003863:0.013742:0.003464:0.005523:0.011763:0.009321:0.003863:0.007645:0.009321:0.005634:0.011540:0.003863:0.004086:0.003863:0.004373:0.002522:0.008571:0.008906:0.005123:0.004373
follow a prescribed timetable.  Claims handlers are :@0.047967:0.317370:0.408016:0.317370:0.408016:0.306786:0.047967:0.306786:0.004996:0.009960:0.004038:0.004038:0.009752:0.012019:0.005203:0.006895:0.006464:0.009066:0.005379:0.007981:0.006560:0.007055:0.005554:0.003607:0.008986:0.008060:0.009066:0.006049:0.005411:0.003863:0.013998:0.008348:0.005411:0.008124:0.009385:0.003863:0.008348:0.003464:0.004373:0.002442:0.009880:0.003863:0.008124:0.004086:0.013950:0.006767:0.005746:0.009034:0.008124:0.009034:0.009178:0.003863:0.008348:0.005554:0.006592:0.005203:0.007566:0.005203:0.007805:0.004373
required to keep this field under review and as part of :@0.048807:0.332752:0.437410:0.332752:0.437410:0.322168:0.048807:0.322168:0.005379:0.007981:0.009066:0.008731:0.003863:0.005123:0.007981:0.009066:0.005714:0.005411:0.009034:0.006049:0.007566:0.008060:0.007981:0.009066:0.005634:0.005411:0.009034:0.003863:0.006767:0.004836:0.004788:0.003863:0.008156:0.003863:0.009162:0.006464:0.009034:0.009034:0.009401:0.008060:0.005554:0.005618:0.005554:0.008348:0.007645:0.003863:0.008619:0.011540:0.005267:0.007805:0.008651:0.008986:0.006049:0.007725:0.006384:0.006049:0.009162:0.007901:0.005554:0.005203:0.005203:0.009353:0.004756:0.004373
their reporting  requirements,  panel law firms revise and :@0.047967:0.348134:0.447056:0.348134:0.447056:0.337550:0.047967:0.337550:0.005411:0.009034:0.008348:0.003863:0.005554:0.006097:0.005379:0.008060:0.009066:0.008986:0.005379:0.005411:0.003655:0.008731:0.009066:0.004373:0.002426:0.005554:0.008348:0.009194:0.009034:0.003863:0.005554:0.008092:0.013742:0.008348:0.008826:0.005411:0.006767:0.003272:0.004373:0.002426:0.008986:0.007725:0.008731:0.007981:0.003863:0.006640:0.003863:0.008491:0.011843:0.004868:0.004996:0.003863:0.005554:0.013742:0.006959:0.006049:0.005123:0.007901:0.007230:0.003863:0.006305:0.007901:0.005634:0.007645:0.008491:0.008826:0.004373
recommend any changes to the  ESD. This judgement is :@0.048807:0.363575:0.445087:0.363575:0.445087:0.352991:0.048807:0.352991:0.005554:0.008140:0.007374:0.009098:0.013439:0.013519:0.008156:0.009034:0.009114:0.006464:0.008124:0.008842:0.007725:0.005123:0.007374:0.009034:0.008124:0.009034:0.009401:0.008348:0.006767:0.004836:0.005411:0.009130:0.005203:0.005411:0.009034:0.008156:0.004373:0.002522:0.007645:0.007981:0.010502:0.003272:0.006464:0.008364:0.008603:0.003863:0.006560:0.004373:0.003863:0.009321:0.009401:0.009672:0.008571:0.013950:0.008571:0.009034:0.005586:0.006049:0.003017:0.005379:0.004373
based on a range of factors pertinent to the individual :@0.048807:0.379017:0.438448:0.379017:0.438448:0.368432:0.048807:0.368432:0.008986:0.007645:0.006464:0.007901:0.008906:0.006464:0.008571:0.008316:0.006464:0.006895:0.006464:0.005379:0.008124:0.008683:0.009162:0.008156:0.006049:0.009353:0.004756:0.004868:0.004996:0.008124:0.007550:0.005411:0.009353:0.005554:0.006991:0.006049:0.009385:0.008172:0.005554:0.005411:0.003863:0.009034:0.008348:0.009034:0.005411:0.005092:0.005411:0.009130:0.004868:0.005411:0.009034:0.008348:0.006193:0.003863:0.008731:0.008986:0.003863:0.007230:0.003863:0.008906:0.008731:0.007901:0.003863:0.004373
claim such as whether liability issues are clear or complex, :@0.048387:0.394635:0.463054:0.394635:0.463054:0.384050:0.048387:0.384050:0.007135:0.003863:0.007725:0.003863:0.013280:0.006049:0.006560:0.008651:0.007135:0.008731:0.006464:0.007725:0.006384:0.004373:0.012178:0.009577:0.008731:0.005714:0.009401:0.008731:0.005794:0.005634:0.003863:0.003527:0.007901:0.008986:0.003863:0.003863:0.003623:0.005411:0.007358:0.005634:0.003607:0.006560:0.006464:0.008731:0.007981:0.006560:0.005634:0.007805:0.005299:0.007901:0.005634:0.007374:0.003863:0.008172:0.008124:0.005554:0.005219:0.008826:0.005299:0.005634:0.007374:0.009098:0.013742:0.009114:0.003863:0.008348:0.007326:0.003464:0.004373
or whether the claimant's condition can be assessed easily :@0.048387:0.410017:0.466486:0.410017:0.466486:0.399432:0.048387:0.399432:0.008826:0.005299:0.004868:0.011923:0.009497:0.008651:0.005714:0.009401:0.008651:0.005794:0.004868:0.005411:0.009034:0.008348:0.005762:0.007374:0.003863:0.007837:0.003863:0.013519:0.008124:0.008763:0.005411:0.003495:0.006767:0.005586:0.007374:0.009178:0.009034:0.009194:0.003863:0.005203:0.003863:0.009082:0.009034:0.006001:0.007135:0.007805:0.008826:0.006464:0.008826:0.007725:0.005634:0.007725:0.006464:0.006560:0.007981:0.006560:0.006560:0.007981:0.009066:0.006384:0.007981:0.007901:0.006767:0.003655:0.003863:0.007390:0.004373
or requires further examination and expert evidence.:@0.048387:0.425399:0.421444:0.425399:0.421444:0.414814:0.048387:0.414814:0.008826:0.005299:0.006049:0.005554:0.007885:0.009066:0.008731:0.003863:0.005203:0.007981:0.006560:0.005203:0.004996:0.009369:0.005554:0.005698:0.009321:0.008571:0.005554:0.005363:0.008348:0.007326:0.008124:0.013742:0.003863:0.009034:0.008124:0.005411:0.003863:0.009353:0.009034:0.006097:0.007805:0.008651:0.008986:0.006464:0.008348:0.007326:0.009194:0.008348:0.005554:0.005171:0.005634:0.008348:0.007358:0.003863:0.009162:0.008348:0.008699:0.007374:0.007996:0.003464
While these judgements may be reasonable at individual :@0.047547:0.447672:0.453739:0.447672:0.453739:0.437088:0.047547:0.437088:0.015115:0.009241:0.003863:0.004038:0.008348:0.005762:0.005411:0.009034:0.008156:0.006767:0.008348:0.004373:0.003863:0.009034:0.009401:0.009401:0.008619:0.013742:0.008603:0.009034:0.005586:0.006767:0.006177:0.013519:0.007901:0.007725:0.005554:0.008571:0.007566:0.006049:0.005554:0.008140:0.008124:0.006767:0.009050:0.009034:0.007853:0.009385:0.003639:0.008348:0.005507:0.008124:0.005235:0.005634:0.003863:0.008651:0.008986:0.003863:0.007230:0.003863:0.008906:0.008731:0.007901:0.003863:0.004373
claim level, collectively they may be optimistic compared :@0.048387:0.463053:0.452760:0.463053:0.452760:0.452468:0.048387:0.452468:0.007135:0.003863:0.007725:0.003863:0.013280:0.006464:0.003863:0.007901:0.007390:0.008060:0.003863:0.003192:0.006464:0.007374:0.009178:0.003863:0.003863:0.007981:0.007374:0.005411:0.003687:0.007645:0.008060:0.003863:0.007486:0.004868:0.005411:0.009034:0.008348:0.007725:0.005778:0.013519:0.007901:0.007725:0.005554:0.008571:0.007566:0.006049:0.009353:0.009210:0.005411:0.003655:0.013742:0.003639:0.006767:0.005411:0.003607:0.007374:0.005139:0.007135:0.009066:0.013519:0.009162:0.008124:0.005315:0.008348:0.009130:0.004373
to the number and value of claims that the legal :@0.047967:0.478434:0.395869:0.478434:0.395869:0.467850:0.047967:0.467850:0.005411:0.009130:0.005203:0.005411:0.009034:0.008156:0.006049:0.009034:0.009034:0.013742:0.009098:0.008348:0.005554:0.005666:0.007805:0.008651:0.008986:0.005203:0.007645:0.008316:0.003863:0.009034:0.008348:0.005969:0.009353:0.004756:0.005203:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.005155:0.005411:0.009034:0.008316:0.005411:0.005251:0.005411:0.009034:0.008156:0.006049:0.003527:0.007645:0.008731:0.007566:0.003607:0.004373
and  health systems have the capacity to settle. The :@0.048387:0.493815:0.414517:0.493815:0.414517:0.483231:0.048387:0.483231:0.007805:0.008571:0.008986:0.004373:0.002522:0.008826:0.008156:0.008124:0.003639:0.005203:0.008826:0.006464:0.006767:0.007342:0.006560:0.005411:0.007949:0.013359:0.006767:0.005922:0.008731:0.007725:0.007390:0.007981:0.005634:0.005411:0.009034:0.008156:0.005634:0.007374:0.008124:0.009385:0.008124:0.007374:0.003863:0.005411:0.007725:0.004693:0.005411:0.009130:0.005634:0.006767:0.008012:0.005411:0.005411:0.003623:0.008156:0.003464:0.006368:0.008364:0.008603:0.008060:0.004373
appropriateness of the ESD on individual cases is audited :@0.048387:0.509196:0.456431:0.509196:0.456431:0.498611:0.048387:0.498611:0.008124:0.009178:0.009385:0.005554:0.009082:0.009385:0.005554:0.003863:0.008124:0.005411:0.008348:0.009034:0.008348:0.006767:0.006767:0.005187:0.009353:0.005187:0.004868:0.005411:0.009034:0.008156:0.006384:0.007566:0.007901:0.010423:0.006384:0.008571:0.008395:0.006464:0.003863:0.008571:0.009066:0.003863:0.007310:0.003863:0.009082:0.008826:0.007901:0.003863:0.006384:0.007135:0.007805:0.006767:0.007933:0.006767:0.005922:0.003192:0.005634:0.005714:0.007805:0.008731:0.009162:0.003863:0.005123:0.008156:0.009162:0.004373
as part of the rolling audit programme internally and :@0.048387:0.524875:0.427350:0.524875:0.427350:0.514290:0.048387:0.514290:0.007725:0.006384:0.006049:0.009162:0.007901:0.005554:0.005203:0.005299:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.006049:0.005203:0.008826:0.003607:0.003607:0.003607:0.008571:0.008906:0.006464:0.008124:0.009034:0.009401:0.003863:0.005411:0.005666:0.009385:0.005554:0.009082:0.009401:0.005379:0.008124:0.013471:0.013742:0.008092:0.006049:0.003863:0.009034:0.005411:0.008156:0.005554:0.009034:0.008124:0.003863:0.003863:0.007725:0.005187:0.007645:0.008491:0.008826:0.004373
also when a claims handlers' financial authority limit is :@0.048387:0.540316:0.439879:0.540316:0.439879:0.529732:0.048387:0.529732:0.007901:0.003863:0.006305:0.008986:0.004788:0.011923:0.009497:0.008651:0.009497:0.006049:0.006799:0.006464:0.007374:0.003623:0.007901:0.003863:0.013359:0.006767:0.005922:0.009034:0.007933:0.009034:0.009401:0.003863:0.008348:0.005554:0.006767:0.003671:0.005698:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006081:0.008124:0.009034:0.005698:0.009034:0.009353:0.005554:0.004118:0.005411:0.007725:0.005762:0.003863:0.003527:0.013184:0.003863:0.004964:0.006049:0.003112:0.005379:0.004373
considered for review or approval. The audit considers :@0.048387:0.555757:0.437932:0.555757:0.437932:0.545173:0.048387:0.545173:0.007374:0.009002:0.008826:0.006560:0.003863:0.009082:0.008060:0.005554:0.007965:0.009162:0.006049:0.004996:0.009545:0.005554:0.006129:0.005554:0.008348:0.007645:0.003863:0.008348:0.011348:0.005299:0.008826:0.005299:0.005634:0.008124:0.009098:0.009385:0.005315:0.009162:0.007470:0.008124:0.003639:0.003464:0.006368:0.008364:0.008779:0.008348:0.005602:0.008124:0.009034:0.009401:0.003863:0.005411:0.005251:0.007374:0.009002:0.008826:0.006560:0.003863:0.009082:0.008156:0.005554:0.006544:0.004373
the reasonableness of the claims handlers' judgement, :@0.047967:0.571079:0.439475:0.571079:0.439475:0.560494:0.047967:0.560494:0.005411:0.009034:0.008156:0.006464:0.005379:0.008156:0.008124:0.006576:0.009353:0.009034:0.007821:0.009385:0.003863:0.008092:0.009034:0.008348:0.006560:0.006767:0.005586:0.009353:0.004756:0.005299:0.005411:0.009034:0.008076:0.005714:0.007374:0.003863:0.007837:0.003863:0.013439:0.006767:0.005586:0.009034:0.008124:0.009034:0.009401:0.003863:0.008348:0.005554:0.006767:0.003671:0.004756:0.004038:0.009034:0.009401:0.009624:0.008348:0.013998:0.008348:0.009210:0.005411:0.003655:0.004373
based on the evidence available at that point in time.:@0.048807:0.586459:0.425918:0.586459:0.425918:0.575875:0.048807:0.575875:0.008986:0.007645:0.006464:0.007901:0.008906:0.006464:0.008571:0.008316:0.006049:0.005411:0.009034:0.008156:0.005634:0.008348:0.007438:0.003863:0.009401:0.008348:0.008795:0.007374:0.008172:0.005634:0.008124:0.007645:0.007837:0.003863:0.003863:0.007901:0.009385:0.003639:0.008348:0.005507:0.008124:0.005235:0.005203:0.005411:0.009034:0.008316:0.005411:0.006097:0.009162:0.009162:0.003863:0.008826:0.005411:0.005507:0.003272:0.007645:0.006049:0.005411:0.003655:0.013742:0.008092:0.003464
A difference between reasonable granular judgements :@0.047547:0.608736:0.440587:0.608736:0.440587:0.598152:0.047547:0.598152:0.011348:0.005203:0.009401:0.003863:0.004996:0.004996:0.008348:0.005554:0.008348:0.009034:0.007374:0.008348:0.006352:0.009385:0.008348:0.005411:0.011540:0.008348:0.008348:0.009034:0.006544:0.005554:0.008140:0.008124:0.006767:0.009050:0.009034:0.007853:0.009385:0.003639:0.008348:0.005602:0.009401:0.005554:0.008395:0.009034:0.009034:0.003863:0.008316:0.005554:0.004102:0.003863:0.009034:0.009401:0.009401:0.008619:0.013742:0.008523:0.009034:0.005411:0.006767:0.004373
taken together and likely cashflows is not unexpected. :@0.047967:0.624118:0.439427:0.624118:0.439427:0.613534:0.047967:0.613534:0.005411:0.007949:0.007933:0.008348:0.009034:0.006097:0.005411:0.009353:0.009401:0.008348:0.005618:0.009034:0.008523:0.005554:0.005698:0.007805:0.008571:0.008986:0.006464:0.003863:0.003607:0.007725:0.008156:0.003863:0.007486:0.005203:0.007374:0.008332:0.006767:0.009369:0.004996:0.003863:0.009624:0.011763:0.006767:0.006177:0.003192:0.005714:0.006049:0.008731:0.008986:0.005203:0.006049:0.009034:0.009034:0.008140:0.007326:0.009385:0.008156:0.007374:0.005219:0.008348:0.009210:0.003464:0.004373
NHS Resolution  has had in place an actuarial view of the :@0.048807:0.639500:0.454361:0.639500:0.454361:0.628916:0.048807:0.628916:0.010997:0.010502:0.007901:0.006464:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.004373:0.002522:0.008651:0.007725:0.006560:0.006049:0.008491:0.007645:0.008906:0.006464:0.003368:0.007901:0.006464:0.009066:0.003863:0.007725:0.007135:0.008060:0.006049:0.007390:0.008316:0.006464:0.008124:0.007166:0.005411:0.009034:0.007901:0.005554:0.003863:0.008124:0.003863:0.005475:0.007981:0.004118:0.008826:0.012178:0.005203:0.009353:0.004756:0.004868:0.005411:0.008699:0.008060:0.004373
timing of cashflows (derived from historical settlement :@0.047967:0.654881:0.440736:0.654881:0.440736:0.644296:0.047967:0.644296:0.005203:0.003863:0.013359:0.003863:0.008826:0.009401:0.006305:0.009353:0.004756:0.005634:0.007374:0.008332:0.006767:0.009369:0.004996:0.003863:0.009624:0.011763:0.006767:0.005746:0.004613:0.009066:0.008060:0.005379:0.003863:0.007230:0.007981:0.009066:0.006049:0.004788:0.005554:0.009146:0.013519:0.006464:0.008731:0.003863:0.006464:0.005411:0.008954:0.005379:0.003863:0.007055:0.007805:0.003863:0.006384:0.006767:0.008348:0.005411:0.005411:0.003863:0.008348:0.013742:0.008348:0.009034:0.005411:0.004373
patterns) for the provisions disclosures in the accounts.:@0.048807:0.670559:0.437745:0.670559:0.437745:0.659975:0.048807:0.659975:0.009385:0.007917:0.005411:0.005411:0.008348:0.005554:0.009034:0.006767:0.004820:0.005060:0.004996:0.009545:0.005554:0.004948:0.005411:0.009034:0.008156:0.006384:0.009162:0.005379:0.008986:0.007390:0.003863:0.006464:0.003863:0.008906:0.008826:0.006560:0.005634:0.009066:0.003863:0.006560:0.007135:0.003863:0.009082:0.006560:0.008826:0.005379:0.008060:0.006767:0.005922:0.003368:0.007901:0.005714:0.005411:0.009034:0.008076:0.006049:0.008124:0.007374:0.007182:0.009353:0.009034:0.008826:0.005411:0.006767:0.003464
However, the difference between these two views has :@0.049227:0.692535:0.437894:0.692535:0.437894:0.681950:0.049227:0.681950:0.010997:0.009162:0.011348:0.008156:0.007470:0.008156:0.005554:0.003272:0.006049:0.005411:0.009034:0.008156:0.005634:0.009401:0.003863:0.004996:0.004996:0.008348:0.005554:0.008348:0.009034:0.007374:0.008348:0.006352:0.009385:0.008348:0.005411:0.011540:0.008348:0.008348:0.009034:0.005698:0.005411:0.009034:0.008076:0.006767:0.008348:0.005554:0.005411:0.012226:0.009752:0.004868:0.007645:0.004118:0.008348:0.011987:0.006975:0.006049:0.008571:0.007645:0.006384:0.004373
diverged in 2021/22,  most likely due to the impact :@0.048387:0.708212:0.414102:0.708212:0.414102:0.697628:0.048387:0.697628:0.009066:0.003863:0.007230:0.008060:0.005379:0.009162:0.008156:0.009162:0.006464:0.003368:0.007901:0.006049:0.008906:0.008986:0.008906:0.008986:0.006464:0.008906:0.008986:0.003464:0.004373:0.002586:0.013359:0.009066:0.006767:0.005076:0.006049:0.003863:0.003607:0.007566:0.008060:0.003863:0.007310:0.005299:0.009401:0.008667:0.008156:0.005203:0.005411:0.009130:0.005203:0.005411:0.009034:0.008156:0.006049:0.003863:0.013519:0.009162:0.008124:0.007374:0.005171:0.004373
of the Covid-19 pandemic on the legal and  health :@0.048387:0.723593:0.409186:0.723593:0.409186:0.713009:0.048387:0.713009:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.005634:0.009880:0.009353:0.007821:0.003863:0.009401:0.006560:0.008603:0.008603:0.006480:0.009385:0.008124:0.009034:0.009162:0.008348:0.013742:0.003863:0.007374:0.005235:0.008571:0.008316:0.006049:0.005411:0.009034:0.008156:0.006049:0.003607:0.007901:0.008906:0.007725:0.003863:0.005890:0.007805:0.008651:0.008986:0.004373:0.002426:0.008731:0.008060:0.007901:0.003863:0.005044:0.008731:0.004373
operating environments. There has been an  increase :@0.048387:0.738974:0.424588:0.738974:0.424588:0.728389:0.048387:0.728389:0.009353:0.009210:0.008156:0.005554:0.007885:0.005411:0.003863:0.008699:0.009401:0.006225:0.008348:0.009034:0.007406:0.003863:0.005554:0.009353:0.009034:0.013742:0.008348:0.009034:0.005411:0.006767:0.003464:0.006321:0.008364:0.008858:0.008348:0.005347:0.008348:0.006273:0.008731:0.007725:0.006560:0.005634:0.008906:0.007981:0.007981:0.008651:0.006384:0.007645:0.008491:0.004373:0.002522:0.003863:0.008651:0.007055:0.005379:0.008060:0.007725:0.006560:0.007981:0.004373
in the volume and value of claims with a settlement :@0.048807:0.754354:0.421385:0.754354:0.421385:0.743770:0.048807:0.743770:0.003272:0.007566:0.006049:0.005411:0.009034:0.008156:0.005299:0.007645:0.009162:0.003863:0.009034:0.013742:0.008140:0.006049:0.007805:0.008571:0.008986:0.005714:0.007645:0.008124:0.003863:0.008763:0.008348:0.005938:0.009353:0.004756:0.005299:0.007374:0.003863:0.007837:0.003863:0.013439:0.006767:0.004820:0.011763:0.003863:0.005714:0.009321:0.006464:0.006799:0.006049:0.006767:0.008348:0.005411:0.005411:0.003863:0.008348:0.013742:0.008348:0.009034:0.005411:0.004373
date within a shorter timeframe. An adjustment to :@0.048387:0.769796:0.413623:0.769796:0.413623:0.759211:0.048387:0.759211:0.009401:0.007821:0.005411:0.008028:0.004788:0.011923:0.003863:0.005714:0.009241:0.003863:0.009417:0.006384:0.006895:0.006464:0.006767:0.009034:0.009353:0.005554:0.005155:0.008348:0.005347:0.004868:0.005411:0.003863:0.014078:0.008348:0.005171:0.005554:0.008300:0.013742:0.008603:0.003464:0.006113:0.010502:0.009241:0.006464:0.008124:0.009609:0.003863:0.009034:0.006767:0.005411:0.013742:0.008348:0.009034:0.005411:0.004916:0.005123:0.008986:0.004373
the known claims provision (£4.6 billion across all :@0.047967:0.785178:0.403978:0.785178:0.403978:0.774593:0.047967:0.774593:0.005411:0.009034:0.008156:0.006464:0.007933:0.009210:0.009353:0.011540:0.009034:0.006528:0.007374:0.003623:0.007901:0.003863:0.013359:0.006767:0.005922:0.009066:0.005299:0.008906:0.007310:0.003863:0.006384:0.003863:0.008731:0.008651:0.006464:0.004820:0.009289:0.009066:0.003464:0.009225:0.006464:0.008906:0.003607:0.003607:0.003607:0.003607:0.008826:0.008571:0.006464:0.007805:0.007135:0.005379:0.009162:0.006560:0.006767:0.005586:0.006975:0.003368:0.003368:0.004373
schemes at 2021/22  HM Treasury discount rates) has :@0.048387:0.800855:0.427797:0.800855:0.427797:0.790271:0.048387:0.790271:0.006767:0.007087:0.009034:0.008348:0.013455:0.008348:0.006767:0.005554:0.008124:0.005155:0.005203:0.008603:0.008954:0.008826:0.008906:0.006225:0.008986:0.008826:0.004373:0.002857:0.010327:0.013104:0.006049:0.008060:0.005379:0.008060:0.007901:0.006560:0.008826:0.005379:0.007470:0.005299:0.009401:0.003863:0.006767:0.007182:0.009353:0.009034:0.009034:0.005411:0.005650:0.005554:0.007805:0.005203:0.008060:0.006767:0.004485:0.006049:0.008571:0.007645:0.006384:0.004373
been  made to reflect an actuarial view of a slower :@0.048807:0.816236:0.409686:0.816236:0.409686:0.805652:0.048807:0.805652:0.008986:0.007901:0.007901:0.008651:0.004373:0.002522:0.013359:0.007805:0.009066:0.008060:0.005634:0.005411:0.009130:0.005634:0.005554:0.008140:0.004996:0.003863:0.008348:0.007374:0.005235:0.005299:0.007645:0.008491:0.006464:0.008124:0.007374:0.005411:0.008747:0.008124:0.005554:0.003623:0.008124:0.003863:0.005570:0.008156:0.004038:0.008731:0.012098:0.005299:0.009353:0.004756:0.005203:0.006895:0.006384:0.006767:0.003863:0.009353:0.011348:0.008348:0.005554:0.004373
settlement pattern than the claims ESDs suggest.:@0.048387:0.831617:0.396114:0.831617:0.396114:0.821032:0.048387:0.821032:0.006767:0.008523:0.005411:0.005411:0.003863:0.008348:0.013934:0.008348:0.009034:0.005411:0.005602:0.009385:0.007757:0.005411:0.005411:0.007996:0.005554:0.009034:0.005906:0.005411:0.009034:0.008124:0.008842:0.006049:0.005411:0.009034:0.008156:0.005634:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.006416:0.007566:0.008060:0.010582:0.006464:0.005634:0.006560:0.008731:0.009162:0.009162:0.008060:0.006767:0.005076:0.003464
As a  result of this review, we have concluded that this :@0.488306:0.124950:0.876957:0.124950:0.876957:0.114365:0.488306:0.114365:0.010295:0.007007:0.005634:0.006895:0.004373:0.002522:0.005299:0.007981:0.006560:0.008731:0.003863:0.005044:0.005634:0.009353:0.004756:0.004868:0.005411:0.009034:0.003863:0.006767:0.005586:0.005554:0.008140:0.007645:0.003863:0.008060:0.011348:0.003464:0.005523:0.012354:0.008986:0.006049:0.008826:0.007901:0.007470:0.008060:0.005714:0.007374:0.009098:0.009034:0.007182:0.003863:0.009034:0.009114:0.008348:0.009130:0.005634:0.005411:0.009369:0.008316:0.005411:0.005347:0.005203:0.008731:0.003863:0.006384:0.004373
approach should  have been applied to prior periods, :@0.489062:0.140331:0.865248:0.140331:0.865248:0.129747:0.489062:0.129747:0.007901:0.009066:0.009385:0.005315:0.009162:0.008124:0.007087:0.009034:0.006337:0.006560:0.008731:0.008986:0.008826:0.003863:0.008986:0.004373:0.002522:0.008731:0.007725:0.007390:0.007981:0.006464:0.008986:0.007901:0.007901:0.008651:0.006049:0.007805:0.009066:0.009162:0.003863:0.003863:0.007901:0.009162:0.006049:0.005411:0.009130:0.005634:0.009066:0.005379:0.003863:0.008986:0.005379:0.005634:0.009066:0.007981:0.005379:0.003863:0.008986:0.009162:0.006767:0.003224:0.004373
drawing on the information that was available at the :@0.489062:0.155713:0.869685:0.155713:0.869685:0.145129:0.489062:0.145129:0.009401:0.005554:0.008124:0.011540:0.003863:0.009034:0.009401:0.006416:0.008571:0.008395:0.006049:0.005411:0.009034:0.008076:0.006049:0.003863:0.009034:0.004996:0.009353:0.005554:0.013742:0.008124:0.005411:0.003863:0.009353:0.009034:0.005634:0.005411:0.009369:0.008316:0.005411:0.004916:0.012098:0.008571:0.007135:0.005714:0.008124:0.007645:0.007837:0.003863:0.003863:0.007901:0.009385:0.003639:0.008348:0.005507:0.008124:0.005155:0.004868:0.005411:0.008699:0.008060:0.004373
time, as it results in a better estimate of the known claims :@0.488726:0.171153:0.905995:0.171153:0.905995:0.160569:0.488726:0.160569:0.005411:0.003863:0.013742:0.008156:0.003464:0.006448:0.007725:0.006384:0.006049:0.003368:0.004709:0.006049:0.005299:0.007981:0.006560:0.008731:0.003863:0.004964:0.006560:0.006049:0.003272:0.007645:0.006464:0.006799:0.006464:0.009385:0.008172:0.005411:0.005411:0.008076:0.005554:0.005203:0.008348:0.006767:0.005411:0.003863:0.013742:0.007901:0.005411:0.008348:0.005475:0.009353:0.005187:0.004868:0.005411:0.009034:0.008156:0.006384:0.007933:0.009034:0.009353:0.011731:0.009034:0.006592:0.007374:0.003543:0.007805:0.003863:0.013184:0.006560:0.004373
provision. The prior period financial statements have :@0.489483:0.186832:0.865684:0.186832:0.865684:0.176248:0.489483:0.176248:0.009066:0.005379:0.008986:0.007390:0.003863:0.006464:0.003863:0.008906:0.008826:0.003464:0.006368:0.008364:0.008858:0.008348:0.005938:0.009066:0.005379:0.003863:0.008906:0.005379:0.005714:0.008906:0.007901:0.005299:0.003863:0.008651:0.008906:0.006049:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006496:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.006767:0.006049:0.008651:0.007645:0.007310:0.007901:0.004373
therefore been  restated as required  by IAS 8 Accounting :@0.488726:0.202214:0.893003:0.202214:0.893003:0.191630:0.488726:0.191630:0.005411:0.009034:0.008348:0.005554:0.008348:0.004996:0.009353:0.005554:0.008348:0.005953:0.008906:0.007981:0.007981:0.008651:0.004373:0.002426:0.005379:0.007981:0.006560:0.005203:0.007805:0.005203:0.008060:0.009066:0.006464:0.007725:0.006384:0.006049:0.005299:0.007981:0.008986:0.008651:0.003863:0.005123:0.007981:0.008986:0.004373:0.002426:0.008651:0.007055:0.005714:0.004246:0.009529:0.007981:0.006049:0.008060:0.004788:0.010502:0.007374:0.007374:0.009529:0.009034:0.009034:0.005698:0.003863:0.009034:0.009624:0.004373
Policies, Changes in Accounting  Estimates and  Errors.:@0.489903:0.217596:0.867971:0.217596:0.867971:0.207012:0.489903:0.207012:0.008491:0.008986:0.003863:0.003527:0.007055:0.003863:0.007725:0.006464:0.003272:0.006384:0.010087:0.009034:0.008443:0.009034:0.009704:0.008571:0.006767:0.006177:0.003272:0.007566:0.005714:0.010502:0.007374:0.007374:0.009529:0.009034:0.009034:0.005698:0.003863:0.009034:0.009401:0.004373:0.003065:0.008076:0.006767:0.005155:0.003863:0.013519:0.008124:0.005235:0.008348:0.006767:0.005123:0.007805:0.008571:0.008986:0.004373:0.002857:0.007566:0.005299:0.005299:0.008906:0.005299:0.006384:0.003464
The closing position for the provision at 31  March :@0.488726:0.239809:0.847099:0.239809:0.847099:0.229224:0.488726:0.229224:0.008364:0.008779:0.008348:0.005507:0.007374:0.003623:0.008986:0.006560:0.003863:0.008491:0.009066:0.006464:0.008986:0.008986:0.006560:0.003863:0.005044:0.003863:0.008826:0.008731:0.006049:0.004996:0.009545:0.005554:0.005283:0.005411:0.009034:0.008156:0.006049:0.009066:0.005299:0.008906:0.007310:0.003863:0.006384:0.003863:0.008731:0.008651:0.006464:0.008124:0.005235:0.005203:0.007230:0.007310:0.004373:0.005283:0.013695:0.007645:0.005299:0.007055:0.008651:0.004373
2021  has therefore been  increased  by £2.5  billion, :@0.489062:0.255250:0.850787:0.255250:0.850787:0.244666:0.489062:0.244666:0.008316:0.008316:0.008236:0.008236:0.004373:0.004868:0.008731:0.007725:0.006560:0.005203:0.005411:0.009034:0.008348:0.005554:0.008348:0.004996:0.009353:0.005554:0.008348:0.006033:0.008906:0.007981:0.007981:0.008651:0.004373:0.002426:0.003863:0.008571:0.007055:0.005379:0.008156:0.007805:0.006560:0.008060:0.009066:0.004373:0.002522:0.008651:0.007055:0.005634:0.008986:0.009066:0.003464:0.009130:0.004373:0.002522:0.009162:0.003863:0.003607:0.003863:0.003527:0.008986:0.008731:0.003464:0.004373
and a corresponding change to the provision expense :@0.489062:0.270691:0.874856:0.270691:0.874856:0.260107:0.489062:0.260107:0.007805:0.008651:0.008986:0.006049:0.006799:0.006464:0.007374:0.009353:0.005363:0.005554:0.008140:0.006767:0.009114:0.009162:0.009034:0.009114:0.003863:0.008731:0.009401:0.005890:0.007374:0.009034:0.008124:0.009034:0.009401:0.008348:0.005554:0.005123:0.008986:0.005203:0.005411:0.009034:0.008156:0.006464:0.008826:0.005203:0.008906:0.007310:0.003863:0.006305:0.003863:0.008731:0.008651:0.006464:0.008348:0.007103:0.009162:0.008348:0.008699:0.006767:0.008012:0.004373
has been  made.  The prior year restatement has :@0.489483:0.286013:0.833427:0.286013:0.833427:0.275428:0.489483:0.275428:0.008731:0.007725:0.006560:0.005634:0.008986:0.007901:0.007901:0.008651:0.004373:0.002522:0.013742:0.007757:0.009401:0.008076:0.003464:0.004373:0.006448:0.008364:0.008779:0.008348:0.006352:0.009066:0.005299:0.003863:0.008731:0.005299:0.004788:0.007725:0.008348:0.008124:0.005554:0.005778:0.005554:0.008348:0.007023:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.005554:0.008571:0.007645:0.006384:0.004373
been confined to the CNST scheme on the basis the :@0.489483:0.301334:0.863210:0.301334:0.863210:0.290749:0.489483:0.290749:0.008906:0.007805:0.007805:0.008571:0.006464:0.007374:0.009178:0.009034:0.004820:0.003863:0.009034:0.008348:0.009162:0.006049:0.005411:0.009130:0.005299:0.005411:0.009034:0.008076:0.005714:0.009880:0.011715:0.008475:0.008364:0.005507:0.006767:0.007087:0.009034:0.008108:0.013742:0.008092:0.006049:0.008571:0.008316:0.006049:0.005411:0.009034:0.008156:0.006049:0.009066:0.007725:0.006464:0.003863:0.006305:0.004868:0.005411:0.008699:0.008060:0.004373
impact on the other schemes is not material (based :@0.489483:0.316775:0.857177:0.316775:0.857177:0.306191:0.489483:0.306191:0.003863:0.013519:0.009162:0.008124:0.007374:0.005171:0.005634:0.008571:0.008395:0.005634:0.005411:0.009034:0.008348:0.005858:0.009353:0.005411:0.008842:0.008348:0.005554:0.005171:0.006767:0.007182:0.009034:0.008348:0.013742:0.008348:0.006767:0.005586:0.003368:0.005874:0.006049:0.008826:0.008986:0.005203:0.005634:0.013742:0.007757:0.005411:0.008108:0.005554:0.003687:0.008124:0.003639:0.006049:0.004533:0.008986:0.007805:0.006384:0.008060:0.008986:0.004373
on the work done for the 2021/22 adjustment).:@0.489062:0.332454:0.828266:0.332454:0.828266:0.321870:0.489062:0.321870:0.008571:0.008395:0.006049:0.005411:0.009034:0.008156:0.004788:0.012178:0.009912:0.005874:0.008316:0.005714:0.009066:0.009066:0.008826:0.008060:0.005634:0.004996:0.009545:0.005554:0.004948:0.005411:0.009034:0.008156:0.006049:0.008603:0.008954:0.008603:0.008954:0.006225:0.008810:0.008603:0.006512:0.008124:0.009401:0.003639:0.009034:0.006767:0.005411:0.013742:0.008348:0.009034:0.005411:0.004820:0.003464
The opening position for the provision at  1 April 2020 :@0.488726:0.354430:0.877776:0.354430:0.877776:0.343846:0.488726:0.343846:0.008364:0.008779:0.008348:0.005507:0.009162:0.009385:0.007996:0.009034:0.003655:0.008826:0.009401:0.006640:0.008986:0.008986:0.006560:0.003863:0.005044:0.003863:0.008826:0.008731:0.005634:0.004996:0.009545:0.005554:0.005363:0.005411:0.009034:0.008156:0.006049:0.009066:0.005299:0.008906:0.007310:0.003863:0.006384:0.003863:0.008731:0.008651:0.006464:0.008124:0.005155:0.004373:0.002522:0.008603:0.003065:0.010295:0.009194:0.005554:0.003863:0.003863:0.006289:0.008906:0.008986:0.008826:0.008826:0.004373
 :@0.790741:0.354430:0.795114:0.354430:0.795114:0.343846:0.790741:0.343846:0.004373
for CNST only has also been  restated,  resulting  in an :@0.488726:0.370109:0.864864:0.370109:0.864864:0.359525:0.488726:0.359525:0.004996:0.009545:0.005554:0.005283:0.009880:0.011939:0.008475:0.008364:0.005283:0.009353:0.008795:0.003863:0.007486:0.005634:0.008651:0.007725:0.006560:0.005299:0.008124:0.003639:0.006560:0.009066:0.005634:0.008906:0.007981:0.007981:0.008651:0.004373:0.002426:0.005554:0.008140:0.006767:0.005411:0.007901:0.005411:0.008348:0.009178:0.003464:0.004373:0.002410:0.005554:0.008060:0.006560:0.008731:0.003863:0.005044:0.003863:0.008571:0.009066:0.004373:0.002426:0.003272:0.007645:0.006464:0.007230:0.008060:0.004373
increase of £2.8 billion. Taken together with :@0.489483:0.385490:0.806245:0.385490:0.806245:0.374906:0.489483:0.374906:0.003863:0.008731:0.007135:0.005379:0.008348:0.007789:0.006767:0.008012:0.005714:0.009353:0.004756:0.006049:0.009162:0.009162:0.003464:0.009225:0.006049:0.008986:0.003863:0.003607:0.003863:0.003863:0.008826:0.008826:0.003464:0.006368:0.007981:0.007725:0.007645:0.007901:0.008651:0.005634:0.005411:0.009353:0.009401:0.008348:0.005618:0.009034:0.008523:0.005554:0.004868:0.011540:0.003863:0.005682:0.009034:0.004373
the restatement at 31  March 2021, there was :@0.488726:0.400872:0.818928:0.400872:0.818928:0.390287:0.488726:0.390287:0.005411:0.009034:0.008076:0.006049:0.005554:0.008348:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.005475:0.008124:0.005155:0.005299:0.007230:0.007230:0.004373:0.005379:0.013950:0.007805:0.005379:0.007135:0.008826:0.006049:0.009066:0.009162:0.009162:0.009241:0.003703:0.006049:0.005411:0.009034:0.008156:0.005554:0.008140:0.005299:0.011923:0.008395:0.007055:0.004373
a net reduction in the provision expense for the :@0.489062:0.416313:0.830980:0.416313:0.830980:0.405729:0.489062:0.405729:0.006895:0.006464:0.009034:0.007933:0.005203:0.006049:0.005554:0.008060:0.009162:0.008826:0.007374:0.005060:0.003863:0.008986:0.008826:0.006464:0.003368:0.007901:0.005714:0.005411:0.009034:0.008076:0.006464:0.009066:0.005299:0.008906:0.007310:0.003863:0.006384:0.003863:0.008731:0.008651:0.006049:0.008156:0.007326:0.009385:0.008156:0.009034:0.006592:0.008348:0.005171:0.004996:0.009784:0.005554:0.005028:0.005411:0.008699:0.008060:0.004373
restated 2020/21  financial year of £0.3  billion.:@0.489483:0.431695:0.817497:0.431695:0.817497:0.421111:0.489483:0.421111:0.005379:0.007981:0.006560:0.005203:0.007805:0.005203:0.008060:0.009066:0.006464:0.008316:0.008395:0.008395:0.008603:0.005938:0.008395:0.008395:0.004373:0.004022:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.005730:0.007725:0.008348:0.008124:0.005554:0.005698:0.009353:0.004756:0.005634:0.008986:0.009066:0.003464:0.009130:0.004373:0.002522:0.008826:0.003863:0.003527:0.003863:0.003527:0.008826:0.008651:0.003464
The following table sets out the changes made to :@0.488726:0.453908:0.846684:0.453908:0.846684:0.443323:0.488726:0.443323:0.008364:0.008779:0.008348:0.005092:0.004996:0.009353:0.003863:0.004054:0.009353:0.011811:0.003863:0.009321:0.009577:0.005634:0.005411:0.007949:0.009385:0.003863:0.008092:0.006049:0.006560:0.007981:0.005123:0.006560:0.005634:0.009162:0.009034:0.005155:0.004868:0.005411:0.009034:0.008156:0.006049:0.007374:0.009034:0.008124:0.009034:0.009401:0.008348:0.006767:0.005586:0.013439:0.007901:0.009401:0.007981:0.005203:0.005123:0.008986:0.004373
the financial statements and  notes to the accounts :@0.488726:0.469289:0.854457:0.469289:0.854457:0.458704:0.488726:0.458704:0.005411:0.009034:0.008076:0.005299:0.004996:0.003863:0.009210:0.008124:0.009034:0.007374:0.003863:0.008124:0.003863:0.006496:0.006767:0.005411:0.008124:0.005411:0.008348:0.013742:0.008348:0.009034:0.005411:0.006767:0.005634:0.007805:0.008651:0.008986:0.004373:0.002426:0.009034:0.008938:0.005203:0.008156:0.006767:0.004661:0.005411:0.009130:0.005203:0.005411:0.009034:0.008156:0.006049:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.006767:0.004373
as a  result of the prior year restatement.:@0.489062:0.484730:0.773025:0.484730:0.773025:0.474145:0.489062:0.474145:0.007470:0.006305:0.005634:0.006799:0.004373:0.002522:0.005299:0.007981:0.006560:0.008731:0.003863:0.005044:0.005714:0.009353:0.004756:0.004788:0.005411:0.009034:0.008156:0.006464:0.009066:0.005299:0.003863:0.008731:0.005299:0.004788:0.007725:0.008348:0.008124:0.005554:0.005778:0.005554:0.008348:0.006767:0.005203:0.008124:0.005235:0.008348:0.013487:0.008348:0.009034:0.005219:0.003464