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StorebrandASA-AR_2019
139
• We are a responsible employer. • Our processes and decisions are based on sustainability outcomes – from the board and management, who have the ultimate responsibility, to each employee who promotes sustainability in their respective business area.
38
annual_report
fr_axa-AR_2009
11,680
APPENDIX TO THE RESOLUTIONS: AMENDMENTS OF THE B YLAWS RELATED TO THE FIFTEENTH RESOLUTION
14
annual_report
3563
1,503
Net realized losses for the year ended December 31, 2006 of $15.9 million were generated primarily from an other than temporary impairment charge of $16.9 million.
26
10K
374
1,004
There can be no assurance as to the occurrence or degree of any future losses. As of December 31, 1996, outstanding advances totaled $18.3 million to the Company's general agencies and their agents.
33
10K
Sampoplc-AR_2012
1,173
Actuarial Function in If Group, as well as a preparatory and advisory body for the Chief Actuary. The committee shall secure a comprehensive view and effective control over reserve risk, as part of the risk management framework. The committee shall discuss and give recommendations regarding policies and guidelines of technical provisions and review and give suggestions for update of the Risk Data
62
annual_report
fr_axa-AR_2016
4,543
regulation . Following this procedure, the Group has implemented regular assessments to ensure that the persons who effectively run the Group and key function holders meet the following requirements both at appointment and on an on going basis: ■ appropriate competence and capability, taking into account professional qualifi cations, training, knowledge and relevant experience (such as prior Board or Board committee membership) including understanding of regulatory requirements to enable sound and prudent management
73
annual_report
4991
989
Additionally, upon termination of our producer agreement with Guarantee Insurance, we and Guarantee Insurance agreed that there would be no further adjustments to commission income associated with changes in total premium for the term of the policy. Accordingly, we did not maintain an allowance for estimated return commission income pursuant to our producer agreement with Guarantee Insurance.
57
10K
3760
1,188
The Company recognized compensation expense for the leo options and performance shares of $5.3, $4.7, and $7.4, for the years ended December 31, 2008, 2007, and 2006, respectively.
28
10K
NatixisSA-AR_2020
5,304
Summary table of the main impacts of the COVID-19 health crisis1.4.4
11
annual_report
fr_axa-AR_2010
7,547
In 2009, the change in other reserves was due to the redemption of undated subordinated debt (€-151 million)
18
annual_report
CNPAssurancesSA-AR_2013
424
the grouP foCuses oN desigNiNg Cover thAt is both useful ANd AffordAble.
12
annual_report
BaloiseHoldingLtd-AR_2006
3,113
VORABDRUCKInvestment properties leased in connection with operating lease agreements are recognized in the consolidated balance sheet as
17
annual_report
RSAInsuranceGroupPLC-AR_2020
2,925
Total reinsurers’ share of provision for unearned premiums at 31 December 716 746
13
annual_report
5439
2,089
In June 2016, the FASB issued an update to the accounting standard regarding the measurement of credit losses on financial instruments. This update requires that financial assets measured at their amortized cost basis be presented at the net amount expected to be collected. Credit losses relating to available-for-sale debt securities are to be recorded through an allowance for credit losses, rather than a write-down of the asset, with the amount of the allowance limited to the amount by which fair value is less than amortized cost. This update is effective for public companies for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We are currently evaluating the impact to our financial statements and future disclosures as a result of this update.
147
10K
4556
1,114
Catalyst entered into a purchase agreement on December 16, 2011, and made an initial capital contribution of $5.0 million to Script Relief LLC ("Script Relief"), a Delaware limited liability company, in exchange for a 19.9% ownership interest. On March 1, 2012, Catalyst made an additional $5.0 million capital contribution to Script Relief due to its achievement of certain milestones, thereby increasing Catalyst's ownership interest to 47.0%. Script Relief operates a direct to consumer pharmacy benefit business, including discount card offerings and associated activities. The Company evaluated this transaction and determined that Script Relief is a variable interest entity with Catamaran being the primary beneficiary, as the Company's underlying PBM and pharmacy contracts represent Script Relief's key business operations and the Company has the power to direct these activities. As a result, Script Relief is consolidated in the Company's consolidated financial statements with the amounts attributable to the non-controlling interests disclosed. The assets and liabilities of Script Relief were recorded at fair value as of the date of the Merger with Catalyst. The carrying amount of the assets and liabilities, and the impact of the operating results of this consolidated variable interest entity are not material to our consolidated financial statements.
200
10K
3702
1,918
(1)Cumulative collateral losses expressed as a percentage of the original deal balance.
12
10K
INGGroepNV-AR_2008
592
This was achieved by all three working closely to leverage scale, investment expertise and best practices, in order to maximise cross-selling opportunities. An example of this was the successful distribution of ING’s European investment management Global Currency strategy in Japan in close cooperation with the investment management business in the Asia/Pacific. The fund successfully attracted EUR 1.3 billion of inflow.
60
annual_report
BaloiseHoldingLtd-AR_2005
441
Luxembourg The year 2005 was a successful one for Bâloise Luxembourg. It no less than doubled its previous year’s profit.
20
annual_report
1717
277
2001 compared to 2000 -- Revenues in 2001 were slightly lower than in 2000 principally as a result of a reduction in realized net capital gains. The difference between loss before income taxes recorded in 2001 and income before income taxes recorded in 2000 was due, in large part, to increased loss activity in the Latin American region and in Asia, other than Japan.
64
10K
de_allianz-AR_2013
2,012
− For Life/Health insurance business and Property-Casualty insurance products with premium refunds, all items listed above are included in operating profit if the profit sources are shared with policyholders. This is also applicable to tax benefits, which are shared with policyholders. IFRS requires that the consolidated income statements present all tax benefits in the income taxes line item, even though these belong to policyholders. In the segment reporting, the tax benefits are reclassified and shown within operating profit in order to adequately reflect the policyholder participation in tax benefits.
89
annual_report
4060
7,351
the Company’s ability to maintain its A- (“excellent”) pooled rating by A.M. Best
13
10K
4027
1,255
Net of taxes of $599.5, $(615.3) and $3.7 for the years ended December 31, 2009, 2008 and 2007, respectively.
19
10K
PosteItalianeSpA-AR_2018
4,586
External revenue from contracts with customers 3,504 320 3,388 10 - 7,222
12
annual_report
de_allianz-AR_2003
2,128
The Allianz Group discontinues hedge accounting when it is determined that the derivative is no longer highly effective, the derivative or the hedged item expires, or is sold, terminated or exercised, or when management determines that the designation of the derivative as a hedging instrument is no longer appropriate. When a fair value hedge is discontinued, the Allianz Group continues to carry the derivative on the balance sheet at its fair value, and no longer adjusts the hedged item for changes in fair value. The adjustment of the carrying amount of the hedged item is accounted for in the same manner as other components of the carrying amount of that item. When hedge accounting for a cash flow hedge is discontinued, the Allianz
123
annual_report
NatwestGroupPLC-AR_2013
2,988
Sector and geographical regional analyses The table below details CRA by sector and geographical region. Sectors are based on the Group’s sector concentration framework. Geographical region is based on the location of the customer’s operations (or, in the case of individuals, location of residence).
44
annual_report
926
260
Other Revenue and Fees Other revenue and fees increased $103.8 million in 1998 and $18.9 million in 1997 as the result of increases in the volume of transactions in each of the business segments.
34
10K
SwissReAG-AR_2016
971
Swiss Re Admin Re Ltd (to be renamed Swiss Re ReAssure Ltd) established a capital markets funding platform with an inaugural EUR 750 million 7-year senior bond at an annual interest rate of 1.375%. The proceeds of this issuance were used to repay the bridge facility arranged for the Guardian acquisition.
51
annual_report
SwissReAG-AR_1990
883
­ Accident Insurance: Insurance of individuals (per­ sonal accident) or of groups (group accident) against the economic ̂ risks in the event of death or temporary or permanent disability.
29
annual_report
5136
779
• continued high level of litigation activity in certain jurisdictions involving individuals alleging serious asbestos-related illness, primarily involving mesothelioma claims;
20
10K
ch_zurich_insurance_group-AR_2009
971
Limitations of the analysis: The sensitivities show the effects of a change in certain risk factors, while other assumptions remain unchanged, • except where they are directly affected by the revised conditions.
32
annual_report
1772
497
The Mandatorily Exchangeable Debt Securities (MEDS) and Automatic Common Exchange Securities (ACES) are collectively referred to as Exchangeable Securities.
19
10K
AssicurazioniGeneraliSpA-AR_2016
2,982
Impairment losses 27 14 35 Expenses from other finncial instruments and land and buildings (investment properties)
16
annual_report
580
217
A year to year comparison of operating income can be significantly influenced by the catastrophe losses in any one year as well as the volatility from one year to the next in realized capital gains. Adjusting each year to exclude the effects of both catastrophe losses and realized capital gains, operating income would have increased by 7.9 percent in 1996 and 22.6 percent in 1995. The decrease in the growth rate of 1996 over 1995 was caused in part by the effects of the strengthening U.S. dollar against major foreign currencies as previously described and the slightly increased domestic combined ratio. The increase in the growth rate of 1995 over 1994 after the aforementioned adjustments was a result of the increased net investment income and significant improvement in underwriting results.
130
10K
PosteItalianeSpA-AR_2020
1,071
2. Committee members were appointed by the Board of Directors’ meeting of 15 May 2020. 3. The Board of Statutory Auditors was elected by the Ordinary General Meeting of 28 May 2019 to serve for a period of three years and will remain in office until the General
48
annual_report
1924
359
Research and Development. The Company incurred approximately $1.6 million of expenses in 2001 related to research and development activities in connection with the creation of new products for the insurance industry, of which approximately $1.1 million were capitalized, resulting in net reported expenses of $0.5 million. There were no research and development expenses in the year ended December 31, 2002 because the products that were in development in 2001 became operational in 2002. See Item 1. "Business -- Industry -- Software".
81
10K
AssicurazioniGeneraliSpA-AR_2019
4,120
Fi na nc ia l l ia bi lit ie s at fa ir va lu e th ro ug h pr ofi t o r l os s 3, 2, 1, 1, 4, 4,
35
annual_report
4740
943
The Company enters into repurchase agreements in exchange for cash which it accounts for as secured borrowings. The Company has pledged Available-for-Sale securities consisting of agency residential mortgage backed securities and commercial mortgage backed securities to collateralize its obligation under the repurchase agreements. The fair value of the securities
49
10K
CNPAssurancesSA-AR_2005
2,019
The consolidated financial statements of the CNP Group have been prepared in accordance with French Accounting Standards Committee (Comité de la Réglementation Comptable) standard CRC 2000-05 dealing with the consolidated financial statements of insurance companies, adopted by Government order dated 17 January 2001.
43
annual_report
Sampoplc-AR_2012
608
EUR 71 million (79). In addition, EUR 47 million has been reserved to lower the interest rate of all with-profit liabilities to 2.5 per cent in 2013 and to 3.25 per cent in 2014. All in all, Mandatum Life has increased its technical reserves with EUR 118 million (108) due to low level of interest rates.
56
annual_report
gb_prudential-AR_2012
2,601
Weighted average shares for calculation of diluted earnings per share 2,544 2,538
12
annual_report
1207
227
Total stockholders' equity at December 31, 1999 totaled $24.4 million, or $3.27 per share outstanding, as compared with total stockholders' equity at December 31, 1998 of $35.6 million, or $4.96 per share outstanding. During 1999 the Company issued 150,000 shares of common stock to its current Chairman of the Board and 150,000 shares to its current President and Chief Executive Officer. The shares were all issued pursuant to the Company's Incentive Plan at fair market values totaling $843,750, and were 100% financed with purchase money loans from the Company which are collateralized by the common stock.
96
10K
NatwestGroupPLC-AR_2019
1,527
Following each meeting, a summary is provided to the Board and a subsequent follow-up call is held so that members of the CAP can hear how their views were shared and what happened as a result. Feedback has been very positive to date with members highlighting the variety of topics and good discussions with Board members and viewing the CAP as a safe environment to voice opinions and hear Board insights.
71
annual_report
4556
760
Depreciation expense relates to property and equipment used in all areas of the Company except for those depreciable assets directly related to the generation of revenue, which is included in the cost of revenue in the consolidated statements of operations. Depreciation expense increased $10.0 million to $16.7 million for the year ended December 31, 2012 from $6.7 million for the same period in 2011, driven by additional depreciation from the assets acquired in the Merger with Catalyst and the acquisition of HealthTran, along with new asset purchases in 2012 to support the continued growth in the Company's business. Depreciation expense will continue to increase in 2013 as a result of a full year of depreciation of Catalyst assets, along with an increase due to new asset purchases in 2012.
129
10K
3833
7,485
The following table shows AFG's net earnings and diluted earnings per share as stated in the Statement of Earnings as well as the after tax effect of other items included in these GAAP measures that are listed below to assist investors in analyzing their impact on the trend in operating results (in millions, except per share amounts):
57
10K
AssicurazioniGeneraliSpA-AR_2017
281
We will continue to be committed to our laser-like focus on customers and distributors with the introduction of specific, targeted innovations with clear added value.
25
annual_report
RaiffeisenBankInternationalAG-AR_2014
1,499
Cost of acquisition or conversion in € thousand As at 1/1/2014
11
annual_report
SwissReAG-AR_1981
469
H Vereinigte Eos-Isar Lebensversichierung AG DM 95 20,773 2,181,320 353,429 1 Salus Krankenhauskosten-Versicherungs-AG DM 100 8,790 96,145 38,427
18
annual_report
3607
3,278
In addition to commercial mortgage-backed securities, the company has whole loan commercial real estate investments. The carrying value of these investments was $5.4 billion and $3.3 billion as of December 31, 2007 and 2006, respectively. The Company’s mortgage loans are collateralized by a variety of commercial and agricultural properties. The mortgage loans are geographically dispersed throughout the United States and by property type. At December 31, 2007 and 2006, the Company held no impaired, restructured, delinquent or in-process-of-foreclosure mortgage loans and accordingly had no valuation allowance for mortgage loans at December 31, 2007 and 2006.
95
10K
ASRNederlandNV-AR_2017
286
F Solvency The solvency position reflects the way a.s.r. can fulfil its short-term and long-term obligations and commitments to all its stakeholders. This is expressed by the ratio of available capital and solvency capital requirement (SCR ratio). a.s.r. has set limits and internal targets for the statutory framework at different levels. The key objective in this context is to guarantee the required level of solvency and to uphold S&P ‘single A’ rating at group level.
75
annual_report
1881
663
MORTALITY MARGIN, which represents premiums and cost of insurance charges less related policy benefits, declined $12 million to a negative margin of $14 million in 2002 compared to 2001, and decreased $7 million
33
10K
4032
2,063
The following tables present information relating to our financial guaranty reserves and LAE:
13
10K
1125
141
MORTGAGE LOANS: Mortgage loans represent 10.9% of the Companies' investment portfolio. Mortgages outstanding were $97.3 million at December 31, 1998 with an estimated fair value of $99.8 million. The Companies' mortgage loan portfolio includes 57 loans with an average size of $1.7 million and average seasoning of 0.9 years if weighted by the number of loans. The Companies' mortgage loans are typically secured by occupied buildings in major metropolitan locations and not speculative developments and are diversified by type of property and geographic location. Mortgage loans on real estate have been analyzed by geographical location with concentrations by state identified as California (12% in 1998 and 1997), Utah (11% in 1998, 13% in 1997) and Georgia (10% in 1998, 11% in 1997). There are no other concentrations of mortgage loans in any state exceeding ten percent at December 31, 1998 and 1997. Mortgage loans on real estate have also been analyzed by collateral type with significant concentrations identified in office buildings (36% in 1998, 43% in 1997), industrial buildings (32% in 1998, 33% in 1997) and retail facilities (20% in 1998, 15% in 1997). At December 31, 1998, the yield on the Companies' mortgage loan portfolio was 7.3%.
198
10K
5839
1,010
The Company uses the asset and liability method for calculating deferred federal income taxes. Income tax provisions are generally based on income reported for financial statement purposes. The provisions for federal income taxes for the years ended December 31, 2020, 2019 and 2018 included amounts currently payable and deferred income taxes resulting from the cumulative differences in the Company's assets and liabilities, determined on a tax return versus financial statement basis.
71
10K
5131
1,942
The activity related to share options exercised for the years ended December 31, 2015, 2014 and 2013 was as follows:
20
10K
5286
1,614
For our reinsurance transactions to date, we have recorded a deferred profit liability related to the reinsurance transactions. The remaining deferred profit liability of $870 million, as of December 31, 2016, included in future policy benefits in the consolidated balance sheet, is being amortized into income over the expected lives of the policies. We also have recorded a reinsurance recoverable for reinsurance transactions, which is included in other assets in the consolidated balance sheet and had a remaining balance of $860 million and $805 million as of December 31, 2016 and 2015, respectively. The increase in the reinsurance recoverable balance was driven by two aggregating factors: yen strengthening and the growth in reserves related to the business that has been reinsured as the policies age. The spot yen/dollar exchange rate strengthened by approximately 4% and ceded reserves increased approximately 3% from December 31, 2015 to December 31, 2016.
148
10K
4068
2,051
Effective January 1, 2007, the Company adopted FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes,” which was primarily codified into ASC740-10 - Income Taxes. This interpretation creates a two step approach for evaluation of uncertain tax positions. Recognition (step one) occurs when an enterprise concludes that a tax position, based solely on its technical merits, is more likely than not to be sustained upon examination. Measurement (step two) determines the highest amount of benefit that more likely than not will be realized upon settlement. The Company recognizes interest and penalties on any unrecognized tax benefits as a component of income tax expense and these amounts are insignificant for all periods presented. The Company has not had an unrecognized tax benefit balance and for federal income tax purposes, the statute of limitations is open for tax years 2006 through 2009. The adoption of ASC740-10 did not have a significant impact on the Company’s financial condition or results of operations.
160
10K
TopdanmarkAS-AR_2020
712
Provisions for unearned premiums at 31 December 1,849 1,590 Profit margin at 31 December 838 1,150 Provisions for unearned premiums and profit margin at 31 December 2,687 2,741
28
annual_report
5897
714
Pursuant to the terms of the workers’ compensation policies, Protective has a duty to adjust and pay claims arising under the policies regardless of whether PSG makes payments to Protective for deductible obligations under the policies. Under its contractual obligations to Protective, PSG is required to maintain a “loss fund” for the payment of claims, the balance of which is to remain at or above $4,000; in addition, PSG is required to provide collateral in an amount equal to 110% of Protective’s current open case reserves on workers’ compensation claims arising under the policies.
94
10K
2016
313
The information required by this Item 8 is incorporated by reference from pages 32 through 48 of Alleghany's Annual Report to Stockholders for the year 2002, filed as Exhibit 13 hereto.
31
10K
INGGroepNV-AR_2013
3,759
225ING Group Annual Report 2013 1 W h o w e are 2 R
14
annual_report
NNGroupNV-AR_2019
807
Processes within insurance underwriting Within our P&C insurance business, we manage physical climate risks in a number of ways. NN helps customers take precautionary measures, with the aim of preventing and minimising claims caused by windstorms, fire or other events. We monitor our claims experience, and reprice or adjust contract conditions where necessary. NN’s P&C portfolio is predominantly annually renewable, allowing repricing over the short term. We apply such measures cautiously, as over the longer term insurance product affordability for our clients remains an important consideration for us when making strategic choices.
92
annual_report
fr_axa-AR_2012
108
(e) Individual shareholders who were residents of France for tax purposes were eligible for a tax relief of 40% on the dividend, i.e. €0.28 per share for fi scal year 2011.
31
annual_report
4592
9,804
•New Jersey Excess Catastrophe Reinsurance agreement, comprising three contracts, provides coverage for Allstate Protection personal lines property excess catastrophe losses for multiple perils in New Jersey. Two contracts, expiring May 31, 2014 and May 31, 2015, provide 31.66% of a $400 million limit excess of a $139 million retention and 31.67% of a $400 million limit excess of a $150 million retention, respectively. Each contract contains one reinstatement each year. A third contract, expiring May 31, 2013, is placed in two layers: the first layer provides 32% of $300 million of limits in excess of a $171 million retention, and the second layer provides 42% of $200 million of limits in excess of a $471 million retention. Each layer includes one reinstatement per contract year. The reinsurance premium and retention applicable to the agreement are subject to redetermination for exposure changes annually.
142
10K
4139
530
The Retail Division’s total revenues in 2009 decreased $6.9 million to $583.4 million, a 1.2% decrease from 2008. Profit-sharing contingent commissions in 2009 decreased $6.0 million from 2008, primarily due to increased loss ratios resulting in lower profitability for insurance companies in 2008. Approximately $2.3 million of the change in the Retail Division’s total revenues was due to net growth in core commissions and fees; however, $55.2 million was from acquisitions for which there were no comparable revenues in 2008. Therefore, excluding revenues from acquisitions, $48.5 million was lost on a “same-store sales” basis, resulting in a negative internal growth rate of 8.7%. Most of the negative internal growth resulted from continued reductions in insurable exposure units caused by the significant slow down in the middle-market economy during 2009. Additionally, insurance pricing continues to be competitive, primarily in Florida and in the western United States.
145
10K
SwissLifeHoldingAG-AR_2004
1,591
SwAFE B.V. - Junior Class C mortgage-backed notes EUR +1.200% 2002 2079 – 5 and the fixed rate loan at the earliest on 30 September 2009 or at five-year intervals thereafter, upon notice and subject to the consent of the Federal Office of Private Insurance. No interest may be paid on the loans if at the time, or as a result of the payment of interest, the solvency margin of Swiss Life would be, or would fall below, the threshold of 150% of the applicable minimum solvency margin which Swiss Life is required to maintain under the Swiss regulatory regime.
100
annual_report
4844
996
HPI and its subsidiary, which are beneficially owned by Mr. Kosloske, are related parties by virtue of their Series B Membership interests in HPIH, of which we are managing member. During the year ended December 31, 2013, HPIH paid cash distributions of $2.2 million to these entities related to estimated federal and state income taxes, pursuant to the limited liability company agreement entered into by HPIH and HPI, including $944,000 which was paid prior to the IPO. As of December 31, 2013, an accrued distribution of $916,000 was recorded related to remaining distributions of estimated federal income taxes due to HPI and its subsidiary and is included in due to member on the accompanying consolidated balance sheets. See “Item 1. Business-Our History and the Reorganization of Our Corporate Structure-Amended and Restated Limited Liability Company Agreement of HPIH” for a further description of the limited liability company agreement.
147
10K
4578
811
(a) Amounts in years prior to 2012 have been adjusted to reflect the adoption of new guidance issued by the Financial Accounting Standards Board related to the accounting for costs associated with acquiring or renewing insurance contracts. The adoption of this guidance decreased deferred policy acquisition costs by $420 million, decreased deferred income tax liabilities by $147 million and decreased shareholders’ equity by $273 million as of January 1, 2008. The effect of the adoption of the new guidance on net income was not material. The amounts of the retrospective reductions to previously reported deferred acquisition costs, related deferred income tax liabilities and shareholders’ equity as of December 31, 2011, 2010, 2009 and 2008 were the same as the amounts of the reductions as of January 1, 2008.
128
10K
LloydsBankingGroupPLC-AR_2018
4,605
Gains less losses on disposal of available‑for‑sale financial assets – 29 (3) 420 446
14
annual_report
3005
728
fixed maturity securities with an average duration of 5.9 years as of December 31, 2006. In general, premiums are received significantly in advance of related claims payments. The following table summarizes TRH’s revenues, income (loss) before income taxes and net income for the periods indicated:
45
10K
2335
1,272
with this subsidiary’s net operating losses. Because LNC has been required to defer recognition of the gain on the portion of the disposition of its reinsurance operation that was structured as indemnity reinsurance, the establishment of this valuation allowance was recorded as a decrease in the after-tax amount of the reinsurance deferred gain carried on LNC’s consolidated balance sheet.
59
10K
4077
595
comprehensive income (loss). Equity securities that are determined to be other-than-temporarily impaired are written down to fair value and the impairment is charged to the income statement.
27
10K
2601
909
The balance of our goodwill and intangible assets was $8.8 million at December 31, 2004. The recovery of this asset is dependent on the fair value of the business to which it relates. Pursuant to SFAS No. 142, “Goodwill and Other Intangible Assets” (“SFAS 142”), goodwill is subject to annual impairment tests based on the estimated fair value of the business units. There are numerous assumptions and estimates underlying the determination of the estimated fair value of these businesses. Different valuation methods and assumptions can produce significantly different results that could affect the amount of any potential impairment charge that might be required to be recognized. A charge of $1.0 million resulting from the impairment of goodwill was recorded in 2004 in the Health Services segment.
126
10K
1483
655
APPL has a management fee agreement with FCC whereby FCC provides certain administrative duties, primarily data processing and investment advice. APPL paid fees of $444,000, $300,000 and $300,000 in 2000, 1999 and 1998, under this agreement.
36
10K
5169
842
Reinsurance. Our reinsurance and insurance subsidiaries reinsure portions of the risks they underwrite in order to reduce the effect of individual or aggregate exposure to losses, manage capacity, protect capital resources, reduce volatility in specific lines of business, improve risk-adjusted portfolio returns and enable them to increase gross premium writings and risk capacity without requiring additional capital. Our reinsurance and insurance subsidiaries purchase reinsurance and retrocessional coverages from highly-rated third-party reinsurers. If the assuming reinsurers are unable or unwilling to meet the obligations assumed under the applicable reinsurance agreements, our reinsurance and insurance subsidiaries would remain liable for such reinsurance portion not paid by these reinsurers. Recoverables recorded with respect to claims ceded to reinsurers under reinsurance contracts are predicated in large part on the estimates for unpaid losses and, therefore, are also
133
10K
NatwestGroupPLC-AR_2017
2,001
Net cash outflows from financing activities of £8,208 million relate primarily to the redemption of subordinated liabilities of £5,747 million, redemption of debt preference shares of £748 million, redemption of paid-in equity of £720 million, interest paid on subordinated liabilities of £717 million and dividends paid of £612 million.
49
annual_report
5048
2,769
As of December 31, 2015 and 2014, notional amounts pertaining to derivatives utilized to manage interest rate risk, including offsetting positions, totaled $17.8 billion and $19.3 billion, respectively ($17.7 billion and $19.2 billion, respectively, related to investments and $0.1 billion and $0.1 billion, respectively, related to Talcott Resolution liabilities). The fair value of these derivatives was $(796) and $(468) as of December 31, 2015 and 2014, respectively. These amounts do not include derivatives associated with the Variable Annuity Hedging Program.
80
10K
RSAInsuranceGroupPLC-AR_2020
1,893
Our procedures included: · Tests of details: Our component team in Sweden compared samples of debtor balances to appropriate documentation, such as signed policy agreements and confirmed cash receipts, to test the valuation of individual debtor balances; · Historical comparisons: With support from our Scandinavian component team, we assessed the appropriateness of estimation techniques employed by the Group to determine the allocation of the adjustment between financial statement line items and compared the assumptions applied to our historical experience and knowledge of the business; · Fraud risk assessment: We consulted with professionals with forensic knowledge in designing appropriate procedures to address the fraud risk factors associated with the identified issues. These procedures included challenging how the error arose and considering whether any individuals could have benefitted from the accounting treatment; · Assessing principles: Judgement was applied in determining the appropriate periods in which the correcting adjustment should be recorded taking into account the relevant accounting principles, the materiality of the adjustment and its impacts on headline financial metrics; · Assessing transparency: We considered the adequacy of the Group’s disclosure in respect of the adjustment made and its potential distortive effect on the financial statements.
194
annual_report
1396
313
The composition of future policy benefits, and the significant assumptions used in their development, are as follows:
17
10K
HannoverRueckSE-AR_2009
3,193
Hannover Life Reassurance Africa Limited P. O. Box 85321 emmarentia 2029 Johannesburg 2000
13
annual_report
1558
530
The Credit Agreement contains covenants which, among other things, limit the ability of PXRE and its subsidiaries and affiliates: (a) to incur additional Indebtedness (other than certain permitted Indebtedness); (b) to create Liens upon their properties or assets (other than Permitted Liens); (c) to sell, transfer or otherwise dispose of their assets, business or properties (other than certain permitted dispositions); (d) to make additional Investments (other than certain permitted Investments, including Permitted Acquisitions and other Investments in compliance with, among other things, applicable law and the limitations set forth in the companies' investment policies and not exceeding specified limits); (e) to pay dividends or repurchase stock if after giving effect thereto a Default or Event of Default exists or the Fixed Charge Coverage Ratio would be less than 1.5 to 1.0 as defined in the Credit Agreement; (f) to enter into certain transactions with Affiliates; (g) to engage in any unrelated business; (h) to enter into or remain a party to certain ceded reinsurance agreements; or (i) to consolidate, merge or otherwise combine (or agree to do any of the foregoing) unless, among other things, (1) the Company is the surviving entity in such merger or consolidation, (2) such merger or consolidation constitutes a Permitted Acquisition and the conditions and requirements of the Credit Agreement are complied with and (3) immediately thereafter no Default or Event of Default exists. The Credit Agreement also requires
234
10K
MuenchenerRueckversicherungsGesellschaftAGinMuenchen-AR_2009
2,196
Impact on equity and the consolidated income statement in the liability adequacy test pursuant to ifRs 4, the technical provisions and deferred acquisition costs are regularly tested to ensure they are appropriate. an adjustment is made if such tests show that, as a whole, the amounts calculated using the previous assumptions for biometric actuarial rates, for discounting provisions and for lapses are no longer sufficient. particularly in primary insurance, the possibilities of adjusting participation in surplus are taken into account.
80
annual_report
RSAInsuranceGroupPLC-AR_2015
1,775
A report from the external auditor can be found on pages 99 to 102.
14
annual_report
2601
870
Earnings from products accounted for as insurance policy liabilities are primarily generated from the excess of net investment income earned over the interest credited to the policyholder, or the “investment spread”. Our investment spread is summarized as follows for the year ended December 31:
44
10K
3607
2,331
The rate of decline in Specialty Commercial earned premium slowed in 2007, primarily due to a lower earned premium decrease in casualty and property, partially offset by a lower earned premium increase in professional liability, fidelity and surety. Casualty earned premium experienced a larger decrease in 2006, primarily because of a decrease in 2006 earned premium from a single captive insured program that expired in 2005. Earned premium decreases in property were larger in 2006 than in 2007 as a result of a strategic decision in 2006 not to renew certain accounts with properties in catastrophe-prone areas. The growth rate in professional liability, fidelity and surety earned premium slowed in 2007 due to a decrease in earned pricing and a decline in new business growth and premium renewal retention.
129
10K
1178
366
Discontinued Operations. During 1998, income from Unicover's operations totaled $13.2 million, net of tax expense of $8.8 million. Effective April 30, 1999, the Company completed the disposition of Unicover, which was acquired in the fourth quarter of 1998.
38
10K
3535
665
Loans receivable are impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Impaired loans receivable are measured at the present value of expected future cash flows discounted at the loan’s effective interest rate. As a practical expedient, the loan may be valued based on its observable market price or the fair value of the collateral, if the loan is collateral-dependent. No indications of impairment of loans receivable were identified during the three-year period ended December 31, 2007.
99
10K
3965
958
Net premiums earned decreased in 2009 compared to 2008 as a result of a $16.7 million and a $5.3 million decrease in our personal auto and workers’ compensation insurance products, respectively. These are discussed in further detail in the “Products” discussions below.
42
10K
AegonNV-AR_2016
711
The results of operations Europe for 2016 and 2015 that are based on the figures of the separate operating segments are further disclosed on the following pages.
27
annual_report
PosteItalianeSpA-AR_2019
6,041
Finance costs on financial liabilities 29 15 on lease payables 25 on borrowings from financial institutions 2 1 on derivative financial instruments 1 1
24
annual_report
1687
641
On the date the derivative contract is entered into, AIG designates the derivative as: (1) a hedge of the subsequent changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment ("fair value" hedge); (2) a hedge of a forecasted transaction, or the variability of cash flows to be received or paid related to a recognized asset or liability ("cash flow" hedge); or (3) a hedge of a net investment in a foreign operation. Fair value and cash flow hedges may involve foreign currencies ("foreign currency hedges"). The gain or loss in the fair value of a derivative that is designated, qualifies and is highly effective as a fair value hedge is recorded in current period earnings, along with the loss or gain on the hedged item attributable to the hedged risk. The gain or loss in the fair value of a derivative that is designated, qualifies and is highly effective as a cash flow hedge is recorded in other comprehensive income, until earnings are affected by the variability of cash flows. The gain or loss in the fair value of a derivative that is designated, qualifies and is highly effective as a hedge of a net investment in a foreign operation is recorded in the foreign currency translation adjustments account within other comprehensive income. Changes in the fair value of derivatives used for other than the above hedging activities are reported in current period earnings.
242
10K
gb_prudential-AR_2008
4,219
5 Premiums, operating profit and margins from new business Annual premium and Present value of new a Premiums and contributionsnote i contribution equivalents business premiums Single Regular (APE) (PVNBP)
29
annual_report
NatwestGroupPLC-AR_2016
8,171
RoboScot Ventures Ltd BF 24/25 St Andrew Square, Edinburgh, EH2 1AF, Scotland
12
annual_report
PhoenixGroupHoldingsPLC-AR_2017
2,116
The adverse variance on owners’ funds of £87 million (2016: £5 million adverse) is principally driven by interest rate swaption positions held in the life companies’ shareholder funds. Such positions are held to hedge the impact of interest rate risk on the Group’s Solvency II surplus position. With swap yields remaining relatively stable during the period, option value associated with these contracts has fallen due to expected option expiry and reduced volatility.
72
annual_report
5947
638
Our IIF is the primary driver of the future premiums that we expect to earn over time. Although not reflected in the current period financial statements, nor in our reported book value, we expect our IIF to generate substantial earnings in future periods, due to the high credit quality of our current mortgage insurance portfolio and its expected persistency over multiple years. See “Key Factors Affecting Our Results-Mortgage-IIF and Related Drivers” for more information.
74
10K
5295
2,593
Bermuda statutory requirements-ALRe is licensed by the Bermuda Monetary Authority (BMA) as a long term insurer and is subject to the Insurance Act 1978, as amended (Bermuda Insurance Act) and regulations promulgated thereunder. Effective January 1, 2016 the BMA implemented the Economic Balance Sheet (EBS) framework into the Bermuda Solvency and Capital Requirement (BSCR) which was granted equivalency to the European Union’s Directive (2009/138/EC) (Solvency II).
66
10K
3667
1,320
Prior to the mid to late 1990’s our business was largely based in Alabama. When we began to expand geographically, we utilized industry based data as well as our own data to support our actuarial projection process. Our own claims experience proved to be better than the projected experience, but again, this was not known for some time after the reserves were established. Ultimately, as actual results proved better than that suggested by historical trends and industry claims data, redundancies developed and were recognized.
84
10K
4370
3,829
The following table presents maturities of long-term debt (including unamortized original issue discount, hedge accounting valuation adjustments and fair value adjustments, when applicable), excluding $1.9 billion in borrowings of consolidated investments:
31
10K
gb_prudential-AR_2019
777
Capital generation from new business written during 2019 119 263 (144) (75) Operating capital generation from business in force at 1 January 2019* 1,406 (125) 1,531 141
27
annual_report
3011
6,893
At December 31, 2006, the Run-off Operations had $75 million of available coverage under this agreement for future adverse loss development. Any future cession of losses may require the Company to cede additional premiums of up to $28.3 million on a pro rata basis, at the following contractually determined levels:
50
10K
BaloiseHoldingLtd-AR_2006
3,446
VORABDRUCK – as compared to the statutory fi nancial statement. According-– as compared to the statutory fi ly, that portion of the obligation from an insurance contract that
28
annual_report