ING Annual Report 2008

• Consolidated balance sheet
• Consolidated profit and loss account
• Consolidated statement of cash flows
• Consolidated statement of changes in equity
• Accounting policies for the consolidated balance sheet and profit and loss account
  • Authorisation of annual accounts
  • Basis of presentation
  • Critical accounting policies
  • Principles of valuation and determination of results
    • Consolidation
    • Use of estimates and assumptions
    • Segmental reporting
    • Analysis of insurance business
    • Foreign currency translation
    • Fair values of financial assets and liabilities
    • Financial assets
    • Classification of financial instruments
    • Derivatives and hedge accounting
    • Offsetting of financial assets and financial liabilities
    • Repurchase transactions and reverse repurchase transactions
    • Impairments of loans and advances to customers (Loan loss provisions)
    • Impairment of other financial assets
    • Investments in associates
    • Real estate investments
    • Property and equipment
    • Leases
    • Purchase accounting, goodwill and other intangible assets
    • Deferred acquisition costs
    • Taxation
    • Financial liabilities
    • Insurance, investment and reinsurance contracts
    • Other liabilities
    • Income recognition
    • Expense recognition
    • Earnings per ordinary share
    • Fiduciary activities
• Accounting policies for the consolidated statement of cash flows
• Notes to the consolidated balance sheet
• Additional information to the consolidated balance sheet
• Notes to the consolidated profit and loss account
• Segment reporting
• Notes to the consolidated statement of cash flows
• Risk management
• Capital management
• Subsequent events
• Authorisation of annual accounts

Accounting policies for the consolidated balance sheet and profit and loss account (continued)

Principles of valuation and determination of results (continued)

Analysis of insurance business

Where amounts in respect of insurance business are analysed into ‘life’ and ‘non-life’, health and disability insurance business which is similar in nature to life insurance business is included in ‘life’.

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