Cost of Bonus at the relevant date as per prudential standards but assuming previous period Best Estimate Bonus ratesIncludes best estimate interim and terminal bonuses.The cost of Bonus at the relevant date (whether best estimate or declared) reflects the cash value to the policy owners of those Bonuses at the relevant date.Best Estimate Bonus is the maximum level of Bonus which (on Best Estimate Assumptions and taking into account the company's profit distribution philosophy, including shareholder entitlements) can be added to a Participating Benefit over its benefit life without supplementary income from other sources, including policy owner retained profits.