The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2016-01-13
-Paragraph 141
-Subparagraph c
-Clause iii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_141_c_iii&doctype=Standard
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- Definition

Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-IssueDate 2016-01-13
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The amount of liabilities of uncertain timing or the amount recognised when: (a) the entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable (ie more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-IssueDate 2016-01-13
-Paragraph 54
-Subparagraph l
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_l&doctype=Standard
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LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	£ 92	£ (33)
Provisions	345	390
Adjustments for increase (decrease) in other liabilities	136	(363)	£ 1,349
Participating investment contracts [Member] \| Scottish Widows [member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Additional Costs Of Providing Guaranteed Benefits	2,800	2,700
Participating investment contracts [Member] \| Change in persistency assumptions [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	(237)
Participating investment contracts [Member] \| Change in current and future mortality and morbidity rates [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	289
Participating investment contracts [Member] \| Changes in expenses assumptions [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	£ (142)
With-profit fund [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Percent of distributed profits	90.00%
Non-profit fund [Member] \| Participating investment contracts [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Provisions	£ 35	82
Current year [Member] \| Participating investment contracts [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Adjustments for increase (decrease) in other current liabilities	350	363
Previously stated [member] \| Participating investment contracts [Member]
LIABILITIES ARISING FROM INSURANCE CONTRACTS AND PARTICIPATING INVESTMENT CONTRACTS (Details) [Line Items]
Adjustments for increase (decrease) in other liabilities	£ 13	£ 3