General (Tables)

3 Months Ended

Mar. 31, 2012

General

Summary of impacts of the retrospective adjustments on previously issued financial statements

($ in millions, except per share data)		Previously Reported		As Adjusted
Three months ended March 31, 2011
Amortization of DAC	$	1,051	$	984
Operating costs and expenses		838		900
Loss on disposition of operations		(23)		(20)
Income tax expense		215		218
Net income		519		524
Net income per share - Basic		0.98		0.99
Net income per share - Diluted		0.97		0.98
As of December 31, 2011
DAC		4,443		3,871
Deferred income taxes		520		722
Reserve for life-contingent contract benefits		14,449		14,406
Other liabilities and accrued expenses		5,929		5,978
Retained income		32,321		31,909
Unrealized adjustment to DAC, DSI and insurance reserves		(504)		(467)
Unrealized foreign currency translation adjustments		57		56