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5109
1,020
the commencement of correctional healthcare service contracts in Mississippi and Vermont.
11
10K
TrygAS-AR_2004
1,830
Deputy Chairman of the Supervisory Board of - TrygVesta IT A/S
11
annual_report
4508
1,698
Assets classified as Level 3 investments did not materially change during the year ended December 31, 2011.
17
10K
de_allianz-AR_2007
2,300
1) Gross/net surplus represents the cumulative surplus from re-estimating the reserves for loss and loss adjustment expenses for prior years claims and includes foreign currency trans lation adjustments of gross � 1,690 mn (2006: � 1,141 mn) and net � 1,052 mn (2006: � 962 mn). This leads to an effective run off result excluding effects of foreign currency translation of gross � 1,708 mn (2006: � 1,186 mn) and net � 1,360 mn (2006: � 969 mn) which can be found in the table for changes in the reserves for loss and loss adjustment expenses within this footnote. Please note that the 2006 numbers refer to the surplus presented in the consolidated financial statements 2006 and not the cumulative surplus of the calendar year 2006 presented in the table above.
131
annual_report
AegonNV-AR_2006
2,934
2 The mortality sensitivities assume that mortality increases or decreases for all products regardless of whether one product produces a gain or loss on the directional change.
27
annual_report
5265
1,543
2015 to 2014 Annual Comparison. Revenues decreased $746 million, primarily driven by a $354 million decrease in net investment income and a $328 million decrease in net realized investment gains, as discussed above. The $328 million decrease in net realized investment gains included the absence of $39 million realized loss from termination of interest rate swaps related to the early redemption of the IHC Debt in 2014. In addition, premiums declined $35 million, primarily due to the runoff of policies in force.
82
10K
1913
531
MONY Group’s principal operating subsidiaries are MONY Life Insurance Company (“MONY Life”), formerly known as The Mutual Life Insurance Company of New York, and The Advest Group, Inc. (“Advest”). MONY Life’s principal wholly owned direct and indirect operating subsidiaries include: (i) MONY Life Insurance Company of America (“MLOA”), an Arizona domiciled life insurance company, (ii) Enterprise Capital Management (“Enterprise”), a distributor of both proprietary and non-proprietary mutual funds, (iii) U.S. Financial Life Insurance Company (“USFL”), an Ohio domiciled insurer underwriting specialty risk life insurance business, (iv) MONY Securities Corporation (“MSC”), a registered securities broker-dealer and investment advisor whose products and services are distributed through MONY Life’s career agency sales force, (v) Trusted Securities Advisors Corp. (“Trusted Advisors”), which distributes investment products and services through a network of accounting professionals, (vi) MONY Brokerage, Inc. (“MBI”), a licensed insurance broker, which principally provides MONY Life’s career agency sales force with access to life, annuity, small group health, and specialty insurance products written by other insurance companies so they can meet the insurance and investment needs of their customers, and (vii) MONY International Holdings (“MIH”), which through its Brazilian domiciled insurance brokerage subsidiary, principally provides insurance brokerage services to unaffiliated third party insurance companies in Brazil and, to a lesser extent since its reorganization in 2001, life insurance, annuity and investment products, as well as trust services, to nationals of certain Latin American countries through its Cayman Island based insurance and banking subsidiaries (MONY Life Insurance Company of the Americas, Ltd. and MONY Bank & Trust of the Americas, Ltd, respectively). Advest, through its principal operating subsidiaries, Advest, Inc., a securities broker-dealer, Advest Bank and Trust Company, a federal savings bank, and Boston Advisors, a registered investment advisory firm, provides diversified financial services including securities brokerage, securities trading, investment banking, trust, and asset management services.
302
10K
fr_axa-AR_2013
6,564
Debt component of subordinated convertible notes, 3.75% due 2017 (€) 1,549 1,482
12
annual_report
NatwestGroupPLC-AR_2019
2,684
RBS Group changed its accounting policy in line with the IFRIC decision. Hence, the carrying amount of the financial assets within the scope of the provisions of the decision as well as the associated ECL allowance on the statement of financial position have been adjusted and the comparative period restated. The coverage ratio for the current and comparative periods have been adjusted and restated accordingly. There has been no restatement of the comparative period in statement of profit or loss on the grounds of materiality.
85
annual_report
AegonNV-AR_2010
1,781
� CONSOLIDATED CASH FLOW STATEMENT OF AEGON N.V. FOR THE YEAR ENDED DECEMBER 31
14
annual_report
SwissReAG-AR_2019
3,653
In addition, Swiss Re Ltd held, as of 31 December 2019, directly and indirectly 36 749 762 (2018: 38 575 324) own shares, representing 11.22% (2018: 11.39%) of voting rights and share capital. Swiss Re Ltd cannot exercise the voting rights of own shares held.
45
annual_report
2561
889
In 2002, the increase in net losses and loss adjustment expenses of $71.4 million relating to prior accident years is primarily attributable to higher than anticipated losses of $47.8 million in the multiple peril and other liability lines of both the Company’s E&S and specialty admitted segments and the results of an arbitration
53
10K
4448
862
Deferred Policy Acquisition Costs and Value of Business Acquired and Sales Inducements
12
10K
SwissLifeHoldingAG-AR_2018
1,976
At 31 December 2018 and 2017, no reinsurance assets were past due or impaired.
14
annual_report
5561
414
Financial Instruments - Credit Losses. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 requires entities to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Under current GAAP, entities generally recognize credit losses when it is probable that the loss has been incurred. ASU 2016-13 will remove all recognition thresholds and will require entities to recognize an allowance for credit losses equal to the difference between the amortized cost basis of a financial instrument and the amount of amortized cost that the entity expects to collect over the instrument’s contractual life. ASU 2016-13 also amends the credit loss measurement guidance for AFS debt securities and beneficial interests in securitized financial assets. Credit losses on AFS debt securities carried at fair value will continue to be measured as OTTI when incurred; however, the losses will be recognized through an allowance and no longer as an adjustment to the cost basis. Recoveries of OTTI will be recognized as reversals of valuation allowances and no longer accreted as investment income through an adjustment to the investment yield. The allowance on AFS debt securities cannot cause the net carrying value to be below fair value and, therefore, it is possible that increases in fair value due to decreases in market interest rates could cause the reversal of a valuation allowance and increase net income. The new guidance will also require purchased financial assets with a more-than-insignificant amount of credit deterioration since original issuance to be recorded based on contractual amounts due and an initial allowance recorded at the date of purchase. For the Company, the amendments in ASU 2016-13 will be effective for interim and annual reporting periods beginning after December 15, 2019. Early adoption is permitted for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company has not yet determined the timing of adoption. Implementation matters yet to be addressed include determining the impact of valuation allowances on the effective interest method for recognizing interest income from AFS debt securities as well as updating our investment accounting system functionality to adjust valuation allowances based on changes in fair value. The estimated effect on the Company’s financial statements can only be estimated based on the current investment portfolio at any given point in time, and accordingly, has not currently been determined.
418
10K
4698
2,265
activities that most significantly impact the Master Trust’s economic performance under the VIE model. The Company also determined it has the obligation to absorb losses under the securities lending guarantees. Based on these conclusions, the Company determined it is the primary beneficiary under the VIE model and should consolidate the Master Trust.
52
10K
BeazleyPLC-AR_2018
1,311
• Good progress and momentum with business growing outside of the US by 7%
14
annual_report
2334
407
The customer asset value growth rate is the rate at which contract values are assumed to appreciate in the future. The rate is net of asset fees and anticipates a blend of equity and fixed income investments. Management reviews and, where appropriate, adjusts its assumptions with respect to customer asset value growth rates on a quarterly basis. IDS Life uses a mean reversion method as a guideline in setting near-term customer asset value growth rates based on a long-term view of financial market performance. In periods when market performance results in actual contract value growth at a rate that is different than that assumed, IDS Life will reassess the near-term rate in order to continue to project its best estimate of long-term growth. Management is currently assuming a 7 percent long-term customer asset value growth rate. If IDS Life increased or decreased its assumption related to this growth rate by 100 basis points, the impact on the DAC balance would be an increase or decrease of approximately $40 million.
169
10K
2102
525
The Company's combined ratio, which is the sum of the loss and expense ratios, decreased by 14.5 percentage points to 99.0% in 2002 compared to 113.5% in 2001.
28
10K
3902
1,544
EPIC and EAC are subject to comprehensive supervision and regulation by the Florida Department of Financial Services (FDFS). Florida statute Section 624.408 requires EPIC and EAC to maintain minimum capital and surplus of the greater of $4.0 million or 10% of total liabilities. Florida statute Section 624.4095 requires EPIC and EAC to maintain a ratio of written premiums times 1.25 to surplus of no greater than 10-to-1 for gross written premiums and 4-to-1 for net written premiums. During the years ended December 31, 2008, 2007 and 2006, EPIC and EAC were in compliance with these statutes.
96
10K
2695
1,010
We test goodwill for impairment on an annual basis as of December 31 of each year and more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Impairment testing requires us to compare the fair value of each reporting unit to its carrying
59
10K
4137
1,648
(3) The difference between the loss development included above and that reflected in the reconciliation of losses and loss adjustment expenses in Note 7 to the consolidated financial statements of $298 relates to amortization of deferred charges on retroactive reinsurance.
40
10K
fr_axa-AR_2012
6,153
Gross reserves for unpaid claims and claims expenses developed in 2012 (b) 4,778 3,742 3,314 4,253
16
annual_report
GjensidigeForsikringASA-AR_2015
1,702
Need for impairment app. NOK 54 million No need for impairment Need for impairment app. NOK 611 million Workers' compensation insurance in Denmark 1
24
annual_report
AegonNV-AR_2009
2,732
The following table shows the credit quality of the gross balance sheet positions for general account reinsurance assets specifically: Carrying value 2009
22
annual_report
AdmiralGroupPLC-AR_2015
1,831
Contractual arrangements The Group considers its co-insurance and reinsurance contracts, as described in the Strategic Report section on page 23, to be essential to the running of the Group’s business. No other contractual arrangements are considered to be essential.
39
annual_report
ch_zurich_insurance_group-AR_2006
672
Liabilities for investment contracts (unit-linked) These represent portfolios maintained to meet specific investment objectives of policyholders who bear the investment risk. The assets are classified as fair value through profit or loss. The liabilities are carried at fair value. The costs of policy administration, investment management, surrender charges and certain policyholder taxes assessed against the policyholders’ account balances are included in policy fee revenue.
64
annual_report
5034
1,587
During the year ended December 31, 2015, our net underwriting result from our Run-Off Life Operations - not subject to Life Retro Arrangements was a loss of $31.4 million and our net investment result relating to our Run-Off Life Operations - not subject to Life Retro Arrangements, including net realized gains and losses, was $44.8 million, producing a net income of $13.4 million.
63
10K
de_allianz-AR_2018
1,376
5_Risk capital figures are group diversified at 99.5 % confidence level.
11
annual_report
gb_prudential-AR_2017
5,678
As stated in note 3, under FRS 101, the Company accounts for its investments in subsidiary undertakings at cost less impairment. For the purpose of this reconciliation, no adjustment is made to the Company in respect of any valuation adjustments to shares in subsidiary undertakings that would be eliminated on consolidation.
51
annual_report
MuenchenerRueckversicherungsGesellschaftAGinMuenchen-AR_2019
2,007
€m 31.12.2019 Prev. year Without discount rate 3,907 3,967 Discount rate ≤ 2.0% 1,055 780 2.0% < discount rate ≤ 3.0% 2,587 252 3.0% < discount rate ≤ 4.0% 4,362 5,245 4.0% < discount rate ≤ 5.0% 3,138 4,391 5.0% < discount rate ≤ 6.0% 1,573 1,498 6.0% < discount rate ≤ 7.0% 97 97 7.0% < discount rate ≤ 8.0% 476 423 Discount rate > 8.0% 247 215 Covered by deposits retained on assumed reinsurance
76
annual_report
5453
1,446
Benefits and settlement expenses include incurred claim amounts ceded and changes in ceded policy reserves. Ceded benefits and settlement expenses decrease reinsurance cost.
23
10K
3551
976
On August 7, 2007, the Company filed a Form S-8 registration statement with the SEC registering 250,000 shares to be offered in the Savings Plan. Effective August 2007, participants in the Savings Plan can now choose to invest in the Company’s common shares as an investment option.
47
10K
LloydsBankingGroupPLC-AR_2020
7,020
Debt securities held at amortised cost An analysis by credit rating of the Group’s debt securities held at amortised cost is provided below: Investment grade1 Other2 Total
27
annual_report
fr_axa-AR_2012
1,184
Profi t or loss on fi nancial assets (under FV option) & derivatives 0 (0)
15
annual_report
AegonNV-AR_2019
8,468
Stable Value Solutions Stable Value Solutions are Synthetic Guaranteed Investment Contracts (GICs) which are offered primarily to tax-qualified institutional entities such as 401(k) plans and other retirement plans. A synthetic GIC 'wrapper' is offered around fixed-income invested assets, which are owned by the plan and managed by the plan or a third-party money manager hired by the plan. A synthetic GIC is typically issued with an evergreen maturity and may be terminated under certain conditions. Such a contract helps to reduce fluctuations in the value of the wrapped assets and provides book value withdrawals for plan participants, while ensuring that investment fund conditions are met.
105
annual_report
GjensidigeForsikringASA-AR_2017
778
This model contributes to both good customer experiences and cost-efficient distribution.
11
annual_report
1177
555
Commercial provider reserves for FPA totaled $17 million, primarily recognized in the second and third quarters. Other provider reserves of $16 million were recognized in the fourth quarter and related to Arizona, California, Nevada, Texas and Washington. Excluding commercial provider reserves, the 1998 commercial medical care ratio was 82.0 percent.
50
10K
PowszechnyZakladUbezpieczenSA-AR_2015
661
Zakład Ubezpieczeń Wzajemnych (TUW PZUW). The hospitals cooperating under the TUW model will be able to distribute the risk in the scope of mutual relations adapted to the specifics of a given group of medical entities, which will reduce the costs of insurance premium. As a founding member of
49
annual_report
NatwestGroupPLC-AR_2015
1,744
While no changes were made to the fee structure during 2015, two additional Board Oversight Committees (BOCs) were established and fees are payable in line with those for the RCR BOC. The CIB BOC was established in March 2015 with a mandate to oversee the implementation of the CIB strategy without placing additional burdens on the existing Committee framework. The GRG BOC was established in May 2015 in order to provide oversight of the work and findings of the expert panel engaged to conduct an independent review of customer files and to provide advice in relation to matters generally related to GRG. The total fees paid are set out below.
110
annual_report
gb_prudential-AR_2015
395
Strong demand for savings and protection products As people move into the middle class, their increased wealth and higher income give them the opportunity to make financial plans for the first time. Typically the priority is to provide protection for their families and establish a regular savings plan through a life insurance policy.
53
annual_report
CNPAssurancesSA-AR_2005
983
• Status of the Loi de Sécurité Financière – Internal Control (LSF-IC) project and the IFRS project.
17
annual_report
695
312
The Group also conducts limited operations from branch offices located in Manhattan, and Rochester, New York, Boston, Massachusetts and Bedford, New Hampshire. The rental charged to the Company for these facilities is prorated in accordance with the pooling agreement described in "Pooling Agreement" under Item 1, herein.
47
10K
fr_axa-AR_2013
5,812
Assets backing contracts where the fi nancial risk is borne by policyholders 147,162 147,162 24.29%
15
annual_report
TrygAS-AR_2018
1,037
Trademarks and customer relations As at 31 December 2018 management performed a test of the carrying amounts of customer relations as an integral part of the Obos portfolio goodwill test.
30
annual_report
INGGroepNV-AR_2008
1,587
Depositary receipts for ordinary shares More than 99% of the ordinary shares issued by ING Groep N.V. are held by Stichting ING Aandelen (ING Trust Office). In exchange for these shares, the Trust Office has issued depositary receipts in bearer form for ordinary shares. The depositary receipts are listed on various stock exchanges. Depositary receipts can be exchanged for (non-listed) ordinary shares without any restriction.
65
annual_report
4202
1,309
Unrealized/unrecognized losses decreased by $28.5 million compared to December 31, 2009 due to: (i) the general improvement in the overall marketplace for our fixed maturity securities portfolio; and (ii) the sale of certain fixed maturity securities that resulted in a decrease to unrealized/unrecognized losses of $14.3 million. As evidenced by the table below, our unrealized loss positions improved as of December 31, 2010 compared to last year:
67
10K
3715
1,317
The following table presents information about assets measured at fair value on a recurring basis at December 31, 2008 and indicates the level of the fair value measurement based on the levels of the inputs used:
36
10K
3727
925
For the product, Lifetime Fixed V, base reserves are calculated in accordance with the CARVM as the greatest present values, at the date of valuation, of all future benefits provided for by the contract on any day of each respective contract year. Reserves are based on the Annuity 2000 Table and interest rates on an issue year basis, varying by benefit type.
62
10K
4284
490
To calculate the State Auto Group’s December 31, 2010 benefit obligation for each of the benefit plans, we used a discount rate of 5.50% based on an evaluation of the expected future benefit cash flows of our benefit plans used in conjunction with the Citigroup Pension Discount Curve at the measurement date. A lower discount rate results in, all else being equal, a higher present value of the benefit obligation. To calculate our benefit obligation at December 31, 2010 and net periodic benefit cost for the year ended December 31, 2011, a discount rate of 5.50% and an expected long-term rate of return on plan assets of 8.00% were used. We selected an expected long-term rate of return on our plan assets by considering the mix of investments and stability of investment portfolio along with actual investment experience during the lifetime of the plans. Our assumptions regarding the discount rate and expected return on plan assets could have an effect on the amounts related to our benefit obligations and net periodic benefit cost depending on the degree of change between reporting periods.
182
10K
AegonNV-AR_2006
962
Total fee - off balance sheet operating earnings before tax from
11
annual_report
CNPAssurancesSA-AR_2009
1,268
2.3 Capital contribution to ixis Asset management Group (since renamed Natixis Global Asset management Group [NGAm]) and signature of a shareholders’ agreement
22
annual_report
5934
1,103
We have audited the accompanying consolidated balance sheets of Crawford & Company (the Company) as of December 31, 2020 and 2019, the related consolidated statements of operations, comprehensive income, cash flows, and shareholders' investment for each of the three years in the period ended December 31, 2020, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2020 and 2019, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2020, in conformity with U.S. generally accepted accounting principles.
115
10K
NatixisSA-AR_2019
11,731
EuroCroissance matching agreement entered into by CNPV Assurances, BPCE, and ABP Vie in the presence of Natixis, the aim of which is to determine the procedures for the management of events (procedures similar to those in the tranche 2 reinsurance matching agreement).
42
annual_report
StandardLifeAberdeenPLC-AR_2016
3,948
Bond reported within Europe growth fee. 3 Certain products are included in both Pensions and Savings growth AUA and Standard Life Investments growth AUM. Therefore, at a Group level an elimination adjustment is required to remove any duplication, in addition to other necessary consolidation adjustments. Comprises £18.4bn (2015: £17.9bn) related to growth channel business eliminations and £0.6bn (2015: £0.5bn) related to other consolidation/eliminations.
63
annual_report
2665
6,306
Income before dividends on preferred securities and cumulative effect of change in accounting principle, after-tax
15
10K
ch_zurich_insurance_group-AR_2010
2,692
Liabilities related to investment contracts (592) (254) (592) (254) Liabilities related to investment contracts with DPF (4,875) (5,306) (5,134) (5,728)
20
annual_report
MuenchenerRueckversicherungsGesellschaftAGinMuenchen-AR_2010
214
our objective for the financial year 2010 was to continue systematically implementing our proven strategy and thus to fulfil your expectations with regard to results. this, i believe, we succeeded in doing. in the third year of the crisis, we posted another good result, with a profit of over €2.4bn. the result is good in particular because, despite very low interest rates, our 13.5% return on risk-adjusted capital is very close to our target of 15%. that was by no means to be taken for granted, given the price pressure in many insurance markets, the heavy burden from major losses, and the uncertainties persisting in the capital markets.
108
annual_report
4754
498
significant adverse impact on the number of shares available for sale and therefore the trading potential of AMIC stock, and (iii) lack of analyst coverage of the Company. If we experience a sustained decline in our results of operations and cash flows, or other indicators of impairment exist, we may incur a material non-cash charge to earnings relating to impairment of our goodwill, which could have a material adverse effect on our results.
73
10K
4763
1,601
The effects of reinsurance on premiums earned and written during the years ended December 31, 2013, 2012 and 2011 are as follows:
22
10K
AegonNV-AR_2009
813
AEGON’s Executive Board has overall responsibility for risk management. The Board adopts the risk governance framework and determines the company’s overall risk tolerance and risk appetite.
26
annual_report
NatixisSA-AR_2019
9,248
two Total Return Swaps (TRS), one in euros and one in US dollars,V transferring to BPCE 85% of unrealized and realized gains and
23
annual_report
4417
480
continue to hold the applicable security. In addition, under GAAP, any portion of such decline that relates to debt securities that is believed to arise from factors other than credit is recorded as a component of other comprehensive income.
39
10K
NatwestGroupPLC-AR_2014
4,616
Chief Credit Officer (GCCO), acts as the ultimate authority for the approval of credit and is responsible for ensuring that credit risk is within the risk appetite set by the Board. The function is also responsible for managing concentration risk and credit risk control frameworks as well as developing and ensuring compliance with credit risk policies. In addition, the function conducts RBS-wide assessments of provision adequacy.
66
annual_report
NNGroupNV-AR_2016
34
The Annual Review covers NN Group’s operating environment, key trends and material issues, how we create value, our business performance, our strategy, our objectives and achievements related to the social, environmental and governance aspects of our business, and the statement of our CEO. Target audiences are all NN Group stakeholders.
50
annual_report
5949
718
The following table shows the distribution of our commercial mortgage loan portfolio by property type as of December 31, 2020 (dollars in millions):
23
10K
NatwestGroupPLC-AR_2018
3,699
Payment protection insurance To reflect the increased volume of complaints following the FCA’s introduction of an August 2019 PPI timebar as outlined in FCA announcement CP17/3 and the introduction of new Plevin (unfair commission) complaint handling rules, RBS increased its provision for PPI by £200 million in 2018 (2017 - £175 million, 2016 - £601 million, 2015 - £600 million) bringing the cumulative charge to £5.3 billion, of which £4.2 billion (79%) in redress and £0.4 billion in administrative expenses had been paid by 31 December 2018. Of the £5.3 billion cumulative charge, £4.8 billion relates to redress and £0.5 billion to administrative expenses.
104
annual_report
MuenchenerRueckversicherungsGesellschaftAGinMuenchen-AR_2020
400
Share ownership of the members of the Board of Management The remuneration system in 2020 did not require members of the Board of Management to invest in Company shares. All the same, most of the members of the Board of Management active in 2020 held a large number of Company shares.
51
annual_report
3952
7,856
noncontrolling interests of ($4 million) in 2009, $10 million in 2008
11
10K
374
961
The increase in first-year premiums of Company-issued policies was attributable to an increase of $17.2 million, or 337.3%, in Medical Expense premiums produced by non-affiliated general agencies, an increase of $8.9 million, or 75.4%, in Medical Expense premiums produced by LifeStyles Marketing, and an increase of $3.3 million, or 28%, in Medicare Supplement premiums produced by Senior Benefits. These increases were offset, in part, by a decrease of $3.2 million in Critical Care and Specified Disease premiums.
77
10K
5392
1,166
Bonus Accruals. Under the Company’s bonus program, each employee’s target bonus consists of two components: a discretionary component based on a qualitative assessment of each employee’s performance and a quantitative component based on the return on deployed equity (“RODE”) for each underwriting year relating to reinsurance operations. The qualitative portion of an employee’s annual bonus is accrued at each employee’s target amount, which may differ significantly from the actual amount awarded. The quantitative portion of each employee’s annual bonus is accrued based on the expected RODE for each underwriting year and adjusted for changes in the expected RODE and actual investment return each quarter until all losses are settled and the underwriting year is declared closed. The quantitative bonus is calculated and paid in annual installments between three to five years from the end of the fiscal year in which the business was underwritten. Any subsequent changes to the quantitative bonus are incorporated into the following open underwriting year. The Compensation Committee of our Board of Directors approves all quantitative bonuses prior to being paid. The expected RODE calculation utilizes proprietary models which require significant estimation and judgment. Actual RODE may vary significantly from the expected RODE and any adjustments to the quantitative bonus estimates, which may be material, are recorded in the period in which they are determined.
219
10K
de_allianz-AR_2010
2,261
Interest and similar income/expenses Interest income and interest expenses are recognized on an accrual basis. Interest income is recognized using the effective interest method. This line item also includes 152 Consolidated Financial Statements 159 Notes to the Consolidated Financial Statements 208 Supplementary Information to the Consolidated Balance Sheets 242 Supplementary Information to the Consolidated Income Statements 257 Other Information
59
annual_report
5203
1,391
Sales for the segment were $130.0 million for the year ended December 31, 2014, comprised primarily of universal life sales.
20
10K
SwissLifeHoldingAG-AR_2019
1,114
Employees with management functions by gender Total 2 015 as at 31.12.2019
12
annual_report
2873
674
judgments and expectations. This is most likely where the underwriter believes that the estimate is not prudent. Under these circumstances, we will generally recognize as revenue a lower than advised premium written estimate. We actively monitor the development of actual reported premium to the estimates made; where actual reported premium deviates from the estimate, we carry out an analysis to determine the cause and may, if necessary, adjust the estimated premium in the period in which the determination was made. During the years ended December 31, 2005, 2004 and 2003, line slip premiums accounted for 8%, 5% and 7%, respectively, of total gross premiums written.
105
10K
5131
1,456
The Company categorizes life reserves into three types of reserves: case reserves, IBNR and reserves for future policy benefits. Case reserves represent unpaid losses reported by the Company’s cedants and recorded by the Company. IBNR reserves represent a provision for claims that have been incurred but not yet reported to the Company, as well as future loss development on losses already reported, in excess of the case reserves. Reserves for future policy benefits, which relate to future events occurring on policies in force over an extended period of time, are calculated as the present value of future expected benefits to be paid, reduced by the present value of future expected premiums. Such liabilities are established based on methods and underlying assumptions in accordance with U.S. GAAP and applicable actuarial standards. Principal assumptions used in the establishment of reserves for future policy benefits have been determined based upon information reported by ceding companies, supplemented by the Company’s actuarial estimates of mortality, critical illness, persistency and future investment income, with appropriate provision to reflect uncertainty. Case reserves, IBNR reserves and reserves for future policy benefits are generally calculated at the treaty level. The Company updates its estimates for each of the aforementioned categories on a periodic basis using information received from its cedants.
211
10K
4141
1,256
The development of the reserves in 2009, 2008 and 2007 is reflected in the prior year line. The $466.8 million increase in losses incurred in 2009 related to prior years was primarily related to more defaults remaining in inventory at December 31, 2009 from a prior year. Historically, approximately 75% of our default inventory was resolved in one year, and therefore at any point in time, approximately 25% of the default inventory was greater than one year old. Of the 182,188 primary defaults in our December 31, 2008 inventory, 91,668 primary defaults, approximately 50%, remained in our default inventory one year later at December 31, 2009. These defaults have a higher estimated claim rate when compared to a year ago because our experience is that as a default ages it become more likely to result in a claim payment. The $387.1 million increase in losses incurred in 2008 related to prior years was primarily related to the significant increase in severity during the year, as compared to our estimates when originally establishing the reserves at December 31, 2007. The increase in losses incurred in 2008 related to prior years is also a result of more defaults remaining in inventory at December 31, 2008 from a year prior. These defaults have a higher estimated claim rate when compared to a year prior. The $518.9 million increase in losses incurred in 2007 related to prior years was due primarily to the significant increases in severity and the significant deterioration in cure rates experienced during the year, as compared to our estimates when originally establishing the reserves at December 31, 2006.
268
10K
RaiffeisenBankInternationalAG-AR_2012
1,962
Guarantees received 0 414,494 145,720 2,605 1 Adaption of previous year figures due to different mapping
16
annual_report
ch_zurich_insurance_group-AR_2013
3,614
2 On the basis of 11 GEC members, of whom 9 served during the full year 2013. Included in the figures are the relevant compensation amounts for the 2 individuals who were acting “ad interim” in the positions Chief Financial Officer and Group Head of Operations during the year.
49
annual_report
SwissLifeHoldingAG-AR_2004
689
Swiss Life Group . Financial Statements 2004 . Index to the Financial Statements 71 Consolidated Financial Statements 71 Consolidated Statement of Income 72 Consolidated Balance Sheet 74 Consolidated Statement of Cash Flow 76 Consolidated Statement of Changes in Equity 79 Notes to the Consolidated Financial Statements 147 Report of the Group Auditors 148 Swiss Life Holding Financial Statements 148 Review of Operations 149 Statement of Income 150 Balance Sheet 151 Notes to the Financial Statements 154 Appropriation of Net Result 155 Report of the Statutory Auditors
86
annual_report
3781
896
The property and casualty reinsurance and insurance industries use the combined ratio as a measure of underwriting profitability. The GAAP combined ratio is the sum of losses and loss adjustment expenses (“LAE”) incurred as a percentage of net premiums earned, plus underwriting expenses, which include acquisition costs and other underwriting expenses, as a percentage of net premiums earned. The combined ratio reflects only underwriting results, and does not include investment results. Underwriting profitability is subject to significant fluctuations due to catastrophic events, competition, economic and social conditions, foreign currency fluctuations and other factors. Our combined ratio was 101.2% for the year ended December 31, 2008, compared to 95.5% for the year ended December 31, 2007.
115
10K
fr_axa-AR_2006
4,620
Sub-total Life & Savings 299,089 232,148 216,494 Discounted reserves – locked-in discount rate (a) 2,172 4.16% 2,082 3.57% 1,468 4.50%
20
annual_report
gb_prudential-AR_2014
2,437
b Accounting pronouncements not yet endorsed by the EU Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) The amendments published in May 2014 provide additional guidance on how the depreciation or amortisation of property, plant and equipment and intangible assets should be calculated. They are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted. The Group does not expect these amendments to have a significant impact on the Group’s financial statements.
85
annual_report
3261
1,032
fiscal years. Early adoption is permitted as of the beginning of a fiscal year. We are currently evaluating the potential impact of FAS 157 on its financial statements when adopted.
30
10K
5406
1,894
To qualify for hedge accounting treatment, a derivative must be highly effective in mitigating the designated changes in value or cash flow of the hedged item. At hedge inception, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk-management objective and strategy for undertaking each hedge transaction. The documentation process includes linking derivatives that are designated as fair value, cash flow, or net investment hedges to specific assets or liabilities on the balance sheet or to specific forecasted transactions. The Company also formally assesses, both at the hedge's inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in fair values or cash flows of hedged items. In addition, certain hedging relationships are considered highly effective if the changes in the fair value or discounted cash flows of the hedging instrument are within a ratio of 80-125% of the inverse changes in the fair value or discounted cash flows of the hedged item. Hedge ineffectiveness is measured using qualitative and quantitative methods. Qualitative methods may include comparison of critical terms of the derivative to the hedged item. Depending on the hedging strategy, quantitative methods may include the "Change in Variable Cash Flows Method," the "Change in Fair Value Method," the "Hypothetical Derivative Method" or the "Dollar Offset Method."
226
10K
BaloiseHoldingLtd-AR_2011
1,498
Due to the investments in foreign currency bonds (especially EUR bonds) for investment and diversification purposes, changes in the exchange rate can result in currency effects in the income statement – even for unrealised positions. To comply with the defined risk budget for currency effects recognised through profit or loss, the currency management first determines adequate target hedge ratios. Under consideration of this target hedge ratio and the bandwidths granted for freedom of action, currency management implements the required hedging strategies and makes use of overreaction phases in market price trends for deliberate overweighting or underweighting of the hedge ratios in relation to the defined benchmark. The implementation of these hedging strategies takes place by means of currency forwards, options, or option combinations; the selection of instruments depends on factors such as the expected exchange rate trend and volatility.
139
annual_report
3568
1,875
As a well-known seasoned issuer, ILFC has filed an automatic shelf registration statement with the SEC allowing ILFC immediate access to the U.S. public debt markets. At December 31, 2007, $4.7 billion of debt securities had been issued under this registration statement and $5.9 billion had been issued under a prior registration statement. In addition, ILFC has a Euro medium- term note program for $7.0 billion, under which $3.8 billion in notes were outstanding at December 31, 2007. Notes issued under the Euro medium-term note program are included in ILFC notes and bonds payable in the preceding table of borrowings. The cumulative foreign exchange adjustment loss for the foreign currency denominated debt resulting from the effect of hedging activities that did not qualify for hedge accounting treatment under FAS 133 was $969 million at December 31, 2007 and $733 million at December 31, 2006. ILFC has substantially eliminated the currency exposure arising from foreign currency denominated notes by economically hedging the portion of the note exposure not already offset by Euro-denominated operating lease payments.
174
10K
NatwestGroupPLC-AR_2020
6,272
Implementation of the scheme is also dependent on the engagement of eligible banks and administration by the Independent
18
annual_report
INGGroepNV-AR_2009
3,677
Our business may be negatively affected by a sustained increase in inflation.
12
annual_report
2456
2,313
Cash and cash equivalents: The carrying amount approximates fair value, based on the short-term maturities of these instruments.
18
10K
2179
2,447
On January 24, 2000, the Company founded Aerzone (formerly SoftNet Zone, Inc.) to provide high-speed Internet access to global business travelers. As part of the Aerzone business, the Company acquired Laptop Lane, on April 21, 2000. On December 19, 2000, the Company decided to discontinue the Aerzone business in light of significant long-term capital needs and the difficulty of securing the necessary financing because of the current state of the financial markets. The Company has a remaining reserve for discontinued operations of Aerzone of $27,000 at December 31, 2003.
89
10K
ScorSE-AR_2017
81
In 1989, the Company and UAP Réassurances, a subsidiary of the state-owned Société Centrale de l’Union des Assurances de Paris, combined their Property and Casualty and Life reinsurance businesses. Following a reverse merger with Compagnie Générale des Voitures, the Company listed its ordinary shares on the Paris stock exchange and changed its name to SCOR SA and to SCOR in 1996. In the same year, UAP Réassurances sold its 41% stake in SCOR through an IPO. SCOR’s American depositary shares were also listed on the New York stock exchange at that time. They were delisted in 2007 and the Company’s securities were deregistered with the US Securities and Exchange Commission (SEC) on September 4, 2007.
115
annual_report
4256
2,206
During the third quarter of 2008 and during the first quarter of 2009, expense reduction initiatives were implemented in order to reduce the Company’s operating expenses. The goal of these initiatives was to achieve enhanced efficiency and an overall reduction in operating expenses by streamlining processes across all geographic locations, with a primary emphasis on corporate functions. To date, this has been achieved through redundancies, increased outsourcing and the cessation of certain projects and activities. Charges have been recognized and accrued as restructuring and asset impairment charges and allocated to the Company’s reportable segments in accordance with authoritative guidance over accounting for costs associated with exit or disposal activities and guidance over accounting for the impairment or disposal of long-lived assets. Other costs that do not meet the criteria for accrual are being expensed as restructuring charges as they are incurred. Restructuring charges relate mainly to employee termination benefits as well as costs associated with ceasing to use certain leased property accounted for as operating leases. Asset impairment charges relate primarily to the write-off of certain IT system and equipment costs previously capitalized. The Company recognizes an asset impairment charge when net proceeds expected from disposition of an asset are less than the carrying value of the asset and reduces the carrying amount of the asset to its estimated fair value. Restructuring and asset impairment charges noted above were recorded in the Company’s income statement under “Operating Expenses.”
238
10K
RaiffeisenBankInternationalAG-AR_2013
479
This led to a 4.0 percentage points higher excess cover ratio of 98.5 per cent, or € 6,294 million.
19
annual_report
gb_prudential-AR_2001
324
Proceeds of 2001 initiatives due in 2002 c. 450 * Net of expenses and applicable taxes.
16
annual_report
3652
1,059
The following table details amounts included in net realized gains (losses) by segment:
13
10K
5835
1,757
The tables below provide details of the gross amount and accumulated amortization by category of VOBA and intangible assets:
19
10K
4090
596
activities of a VIE that most significantly impact the entity’s economic performance and (2) has the obligation to absorb losses of the entity or the right to receive benefits from the entity that could potentially be significant to the VIE. This guidance also requires an ongoing reconsideration of the primary beneficiary, and amends the events that trigger a reassessment of whether an entity is a VIE. Enhanced disclosures are also required to provide information about an enterprise’s involvement in a VIE. This statement is effective as of the beginning of each reporting entity’s first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period, and for interim and annual reporting periods thereafter. Earlier application is prohibited. Management is currently evaluating the effect that adoption of this standard will have on the Company’s consolidated financial position and results of operations when it becomes effective in 2010.
153
10K
4430
981
(1)Standard & Poor's ratings, except as otherwise noted. (2)Includes $454 million of securities rated Aaa by Moody's. (3)Includes $291 million of securities rated Aa by Moody's. (4)Includes $27 million of securities rated A by Moody's. (5)Includes $8 million of securities rated Baa by Moody's. (6)Consists of $3 million of securities rated Ba by Moody's, $3 million of BB rated securities, $42 million of CCC rated securities, $10 million of CC rated securities and $73 million of not-rated securities.
78
10K
NatixisSA-AR_2015
955
V Member of the Board of Emolument Ltd (from 09.25.2014 to 11.17.2014)
12
annual_report