SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following table identifies our significant accounting policies presented in other Notes to these Consolidated Financial
Statements, with a reference to the Note where a detailed description can be found:
Note 4. Held-for-Sale Classification, Divested Businesses and Discontinued Operations
Held-for-sale classification
Discontinued operations
Note 6. Investments
Fixed maturity and equity securities
Other invested assets
Short-term investments
Net investment income
Net realized capital gains (losses)
Other-than-temporary impairments
Note 7. Lending Activities
Mortgage and other loans receivable – net of allowance
Note 8. Reinsurance
Reinsurance assets – net of allowance
Note 9. Deferred Policy Acquisition Costs
Deferred policy acquisition costs
Amortization of deferred policy acquisition costs
Note 11. Derivatives and Hedge Accounting
Derivative assets and liabilities, at fair value
Note 12. Goodwill
Note 13. Insurance Liabilities
Liability for unpaid losses and loss adjustment expenses
Discounting of reserves