Life Settlement Assets : Annual Report 31 December 2022

Contents

Strategic Report
Introduction	4
History	4
Strategic Report Key Issues including Section 172(1) Statement	5
Chairman's Statement	8
Company Structure	11
Company Performance	12
Key Performance Indicators (KPIs)	13
Investment Manager's Report	14
Overview of Strategy and Investment Policy	18
Risks	21
Viability Statement and Other Disclosures	25
Governance
Board of Directors	28
Report of the Directors	29
Statement on Corporate Governance	33
Audit Committee Report	36
Directors' Remuneration Report	38
Statement of Directors' Responsibilities	43
Independent Auditor's Report to the Members of
Life Settlement Assets PLC	44
Financial Statements
Statement of Comprehensive Income	54
Statement of Financial Position	55
Statement of Changes in Equity	56
Cash Flow Statement	57
Notes to the Financial Statements	58
Shareholder Information
Notice of Annual General Meeting 2023	80
Notes to the Notice of the AGM	82
Company Information	85
Glossary	86
Form of Proxy	87

Annual Report 2022 /Life Settlement Assets PLC /1 

Strategic Report