Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

The impact of adoption on amounts previously reported is shown in the table below (in millions, except per share data):



	December 31, 2011
Deferred policy acquisition costs
As previously reported	$	1,105
As adjusted	901

Net deferred tax liability (included in other liabilities)
As previously reported	$	203
As adjusted	133

Shareholders’ equity
As previously reported	$	4,545
As adjusted	4,411



	2011
	1st Quarter		2nd Quarter		3rd Quarter		4th Quarter		Total Year
Net earnings attributable to shareholders
As previously reported	$	83	$	55	$	96	$	109	$	343
As adjusted	88		48		97		109		342

Diluted earnings per Common Share
As previously reported	$	0.79	$	0.52	$	0.94	$	1.10	$	3.33
As adjusted	0.83		0.46		0.95		1.09		3.32