With average

If amounting to 3 per cent Clause limiting recovery of partial losses under a marine policy to those reaching a franchise of 3 per cent (the customary level for commodities) of the insured value.
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Policy that covers both total and partial loss normally used in relation to cargo policies, with particular average subject to memorandum.

With-profits annuity

The annuity payment follows the fortunes of the value of the underlying assets. Consequently income can rise or fall. The fund may benefit from increased bonuses declared in future years and the annuitant selects at the outset a future bonus rate, typically up to 5 per cent of the fund, but if the selected rate is not achieved the income will fall. Some providers offer guaranteed minimum income payments.

With-profits bond

Single premium life policies invested in the insurer’s with profits fund made up of investment in company shares, fixed interest securities, commercial property, cash, etc. High tax payers can benefit by withdrawing 5 per cent each year for 20 years without an immediate tax liability as the IR treat it as a return of capital. Annual reversionary bonuses are added and a terminal bonus is paid out at maturity.