Please activate JavaScript!
Please install Adobe Flash Player, click here for download

Allianz Annual Report 2012

219 Consolidated Balance Sheets 220 Consolidated Income Statements 221 Consolidated Statements of Comprehensive Income 222 Consolidated Statements of Changes in Equity 223 Consolidated Statements of Cash Flows 226 Notes to the Consolidated Financial Statements General Information 226  1 Nature of operations and basis of presentation 226  2 Summary of significant accounting policies 244  3 Use of estimates and assumptions 249  4 Recently adopted and issued accounting pronouncements 251  5 Consolidation 258  6 Segment reporting Notes to the Consolidated Balance Sheets 272  7 Cash and cash equivalents 272  8 Financial assets carried at fair value through income 272  9 Investments 276 10 Loans and advances to banks and customers 278 11 Reinsurance assets 279 12 Deferred acquisition costs 280 13 Other assets 282 14 Non-current assets and assets of disposal groups classified as held for sale 282 15 Intangible assets 288 16 Financial liabilities carried at fair value through income 288 17 Liabilities to banks and customers 289 18 Unearned premiums 289 19 Reserves for loss and loss adjustment expenses 299 20 Reserves for insurance and investment contracts 304 21 Financial liabilities for unit-linked contracts 305 22 Other liabilities 306 23 Certificated liabilities 307 24 Participation certificates and subordinated liabilities 308 25 Equity Consolidated Financial Statements Notes to the Consolidated Income Statements 311 26 Premiums earned (net) 312 27 Interest and similar income 313 28 Income from financial assets and liabilities carried at fair value through income (net) 314 29 Realized gains/losses (net) 315 30 Fee and commission income 316 31 Other income 316 32 Income and expenses from fully consolidated private equity investments 317 33 Claims and insurance benefits incurred (net) 318 34 Change in reserves for insurance and investment contracts (net) 319 35 Interest expenses 319 36 Loan loss provisions 319 37 Impairments of investments (net) 320 38 Investment expenses 320 39 Acquisition and administrative expenses (net) 321 40 Fee and commission expenses 321 41 Other expenses 321 42 Income taxes Other Information 324 43 Derivative financial instruments 327 44 Financial instruments 335 45 Related party transactions 336 46 Contingent liabilities, commitments, guarantees, and assets pledged and collateral 341 47 Pensions and similar obligations 344 48 Share-based compensation plans 349 49 Restructuring plans 353 50 Earnings per share 354 51 Other information 355 52 Subsequent events 357 List of participations of the Allianz Group as of 31 December 2012 according to § 313 (2) HGB 365 Responsibility statement 366 Auditor’s report Annual Report 2012   Allianz Group218

Pages